# LCMS Convention Proceedings_St. Louis Missouri_1953_S210
# Machine transcription, uncorrected — CHI Digital Archive (demonstration)

210 PARISH EDUCATION

matters on the status of our teachers before the Government. It-y
felt that if called teachers are “ministers of religion” for purp
of draft exemption, and “ministers of the Gospel” for income
purposes, then they should also be regarded as “ministers” in a
other relationship with the Government. In this connection,
official, written ruling was requested from the Government on :
status of our male teachers in the matter of social security.
January 25, 1952, the Commissioner of Internal Revenue in a
ten opinion, ruled that the called male teachers “in paro
schools under the jurisdiction of the Missouri Synod of the. f
theran Church are excepted from employment, for the purp
of the taxes under the Federal Insurance Contributions Act,
Section 1426 (b) (9) (A) of such Act,” and that their remuner:
“is not subject to income tax withholding under Sections 1621
(9) of the Internal Revenue Code.”

In a letter to the called and installed men teachers of
Lutheran Church — Missouri Synod, under date of Februar
1952, Mr. George Eigel, Legal Counselor for Synod, called attent
to the implications of this ruling.

1. According to the ruling, the called male teacher does +
qualify for Social Security under the Federal Insurance Contri
tions Act.

2. The ruling does not, however, cover women teachers,
the Social Security Act permits a congregation to bring its wome
teachers under the law, together with its other employees, exclus
of pastors and called male teachers (if at least two thirds of;
employees concur).

3. The wages of called male teachers, like the wages of pa
are also not subject to income-~tax withholding. Instead, the eg
male teacher, like the pastor, must file a declaration of estima
tax on March 15th of each year. The teacher may, of course, cho
if the congregation is willing, to authorize the financial officey
the congregation to hold back a portion of his salary and turn
amount over to the teacher when the teacher makes his quart
payments on his declaration.

We are grateful that the Federal Government has recogiif
the important role that our teachers are playing in the work o
Church and that in the various relationships with the Gove
it has recognized them as “ministers.”

J. Recent Developments in Church-State Relations in Educat

The field of Church-State relations includes a number of.p
lem areas in education. These problems are not easily solved,
the same issues arise repeatedly for one reason or another. :