TN 31 (04-24)
   RS 01802.066 Effective Date of Application for Exemption — Operating Policy
   
   
   
   A valid application for exemption (Form 4361) is effective for the first taxable year
      ending after 1967 for which the minister has NESE of $400 or more, some part of which
      is derived from the exercise of their ministry, and for all years thereafter.