TN 16 (06-04)
RS 01802.272 Type of Religious Sect Whose Members May Qualify for Exemption
The religious sect, or division thereof must have:
Been in existence at all times since December 31, 1950; and
Established tenets and teachings in opposition to insurance benefits of the type specified in RS 01802.271A.; and
As a practice, made provisions for its dependent members that are reasonable in view of their general level of living and have done so for a reasonable period of time.
The IRS determines whether or not an individual qualifies for an exemption. Determinations regarding the status of particular religious groups are made by ORDP, OISP, OEEMP, at the request of the IRS. An SSA Form 1458 (Certification By Religious Group) is sent to the designated spokesperson to obtain information needed to determine if the religious sect meets the requirements for certification.