# LCMS Convention Proceedings_St. Louis Missouri_1953_S1038
# Machine transcription, uncorrected — CHI Digital Archive (demonstration)

284 PARISH EDUCATION

church grows in communicant membership,
a corresponding growth in the number of
Bible class enrollment.

L The Status of the Teacher

The status of our Lutheran male teachers in relation to
government has required some attention by our synodical officials
and the Board for Parish Education during the past triennium,

In September, 1950, the Commissioner of Internal Revenue
gave a favorable ruling on the Eggen case. This was an unqualified
ruling applicable to all regular male Lutheran teachers, The Tuling
held that Lutheran teachers would be classified as ministers of the
Gospel within the purview of Section 22 (b) (6) of the Interna]
Revenue Code. The ruling held, therefore, that the rental value
of living quarters furnished to Lutheran teachers was not includ.
able in the gross income of the teachers for Federal income tax
purposes. This information was immediately forwarded to the male
teachers of Synod on October 26, 1950, and copies of the ruling
were provided for the Praesidium of Synod, the District Presidents
of Synod, the Committee on Parish Education of the Board of
Directors, the chairmen of District Boards of Education, and Dis-
trict Superintendents of Schools.

The subject of the draft status of our Lutheran teachers also
required attention with the outbreak of hostilities in Korea,
Dr. Behnken, through the Department of Public Relations, con-
ferred with members of the staff of General Lewis B. Hershey,
Director of Selective Service, about the status of our teachers. It
was reported that General Hershey did not expect to publish doc-
uments listing the many categories established under the law and
the regulations governing deferment. In a special letter to the male
teachers of our schools, under date of October 5, 1950, Dr. Behnken
outlined the approach that teachers should make to their local
draft boards in requesting deferred status because they were “reg-
ular ministers of religion” in the area of religious education. We are
grateful that our teachers have been given this deferred status
because, as Dr. Behnken pointed out in his letter, irreparable harm
would come to the Church if such deferment were not granted.

Our synodical officials took the same position on two other
matters on the status of our teachers before the Government. It was
felt’that if called teachers are “ministers of religion” for purposes
of draft exemption, and “ministers of the Gospel” for income tax
purposes, then they should also be regarded as “ministers” in any
other relationship with the Government. In this connection an
official, written ruling was requested from the Government on the
status of our male teachers in the matter of social security. On
January 25, 1952, the Commissioner of Internal Revenue in a writ-

it Provides

PARISH EDUCATION 285

the called male teachers “in parochial
ain %. res aviadiotion of the Missouri Synod of the Lu-
MLach are excepted from employment, for the purposes
under the Federal Insurance Contributions Act, under
re (b) (9) (A) of such Act,” and that their remuneration
ject to income tax withholding under Sections 1621 (a)
’ de.”
the Internal peapeenineee installed men teachers of The
: te eharch — Missouri Synod, under date of February u,
George Figel, Legal Counselor for Synod, called attention
44 implications of this ruling. her does not
ue L ‘According to the ruling, the called male teacher doe

qe alify for Social Security under the Federal Insurance Contribu-

sing: Act.
cam The ruling does not, however,’ cover women teachers, and

i i i bring its women
Social urity Act permits a congregation to vor
po ers "her the law, together with its other employees, exclusive
of pastors and called male teachers (if at least two thirds of i
loyees concur).
~ "The wages of called male teachers, like the wages of pastors,
also not subject to income-tax withholding. Instead, the called
ul teacher, like the pastor, must file a declaration of estimate
on March 15th of each year. The teacher may, of course, choose,
if the congregation is willing, to authorize the financial officer of
the congregation to hold back a portion of his salary and turn ,
amount over to the teacher when the teacher makes his quarterly
payments on his declaration. ;
We are grateful that the Federal Government has recognize
the important role that our teachers are playing in the work of <
Church and that in the various relationships with the Governmen
6, gone, 2
it has recognized them as “ministers.
: in this connection Committee 4 considered Memorial 627,
Unprinted Memorial 51, Communications from the Board for
Parish Education, the faculty of St. Luke’s Christian Day Scho ,
Chicago, Il., four teachers of Pennsylvania, and Elmer J. Moeller,
Milwaukee, Wis.

Report of Committee on the Status of the Teacher
(Memorial 627)

Table of Contents
I. Introduction

Il. The New Testament Ministry

Il. The Historical Background of the Teacher’s Status in The
Lutheran Church — Missouri Synod .

IV. Specific Problems on the Status of the Teacher