TN 16 (06-04)

RS 01802.272 Type of Religious Sect Whose Members May Qualify for Exemption

A. Policy

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.

B. Process

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.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301802272
RS 01802.272 - Type of Religious Sect Whose Members May Qualify for Exemption - 09/15/2016
Batch run: 09/15/2016
Rev:09/15/2016