PROGRAM OPERATIONS MANUAL SYSTEMPart RS – Retirement and Survivors InsuranceChapter 018 – Coverage of Self-EmploymentSubchapter 02 – Self-Employment - Trade or BusinessTransmittal No. 18, 11/20/2018
This is a Quick Action Transmittal. These revisions do not change or introduce new policy or procedure.
Summary of Changes
RS 01802.272 Type of Religious Sect Whose Members May Qualify for Exemption
ORDP OISP OEEMP no longer has this workload. It now belongs to the SRB REU. We are updating the Component.
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, at the request of the IRS, regarding the status of particular religious groups are made by:
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.