TN 2 (07-93)

RS 01905.001 Purpose of the List of Religious Orders


P.L. 97-123 provides a special exception which retains the minimum benefit for members of certain religious orders.

The religious orders are those that elected Social Security
coverage by filing a SS-16 with IRS for their members before
December 29, 1981. This subchapter provides a list of those orders.


The list of religious orders:

  • Includes orders which elected coverage before December 29, 1981.

  • Does not include those orders which filed an SS-16 after December 29, 1981, and elected retroactive coverage before that date.


If an order was omitted from the list, follow the procedure below.

1. Field Offices (FO)

The FO will:

  • Obtain a copy of the SS-16 filed before 12/29/81 from the order, or

  • If not available, obtain any other evidence which may show the order elected coverage and has reported deemed wages for its members; and

  • Then advise the Regional Office (RO).

2. Regional Offices (RO)

The RO will:

  • Notify central office (CO) that evidence indicates an order was omitted from the list.

  • Advise the FO to prepare a precedent for its files until CO updates the listing, after the CO and RO mutually agree the order has been omitted.

  • Ask the FO to submit all the evidence for further
    consideration, if the evidence appears insufficient.

To Link to this section - Use this URL:
RS 01905.001 - Purpose of the List of Religious Orders - 10/08/2003
Batch run: 07/03/2014