RS 01802.064 Who is Eligible for Exemption — Operating Policy
A minister is eligible to file an application for exemption (Form 4361) only if he
is opposed for reasons of conscience or religious principles to the acceptance (with
respect to his services in the exercise of the ministry) of any public insurance which
makes payments in the event of death, disability, old age, or retirement or makes
payments toward the cost of, or provides services for, medical care (including the
benefits of any insurance system established by the Social Security Act).
An exemption may not be granted to a clergyman who filed an effective waiver certificate
(Form 2031) electing coverage for any taxable year which ended before 1968.
The right of a minister to file an application for exemption ceases upon his death.