TN 31 (04-24)

RS 01802.066 Effective Date of Application for Exemption — Operating Policy

A valid application for exemption (Form 4361) is effective for the first taxable year ending after 1967 for which the minister has NESE of $400 or more, some part of which is derived from the exercise of their ministry, and for all years thereafter.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301802066
RS 01802.066 - Effective Date of Application for Exemption — Operating Policy - 04/15/2024
Batch run: 04/15/2024
Rev:04/15/2024