# LCMS Convention Proceedings_St. Louis Missouri_1956_S284
# Machine transcription, uncorrected — CHI Digital Archive (demonstration)

PARISH EDUCATION 283

Status of the Lutheran High School Teacher. — The Board for
Parish Education has requested from the legal counselor of Synod,
Mr. George Eigel, action in obtaining a ruling of the Internal
Revenue Department in regard to the status of the Lutheran High
School Teacher. The question involves the Income Tax status, as
ministers of the Gospel, of those male Lutheran high school teachers
who have been accepted into membership as pastors or teachers
in The Lutheran Church — Missouri Synod. A favorable ruling on
this matter was given by the Commissioner of Internal Revenue on
April 13, 1956. The high school teachers who qualify as “Ministers
of Religion” have the same status for Income Tax purposes as pas~
tors or teachers serving congregations.

Co-operation with Other Synodical Boards. — The Board for
Parish Education has enjoyed cordial relations with other synodical
departments on certain items of joint concern. We have worked in
close collaboration with the Board for Missions in North and
South America and the Stewardship Department in the publishing
of Advance Magazine and in the development of Parish Activities.
Rev. Elmer Kettner as Editor of Advance Magazine has done an
outstanding job of producing the magazine and of representing
the cause of enlisting and training the laity.

We have enjoyed co-operation with the Board for Higher
Education in our mutual concern for adequate teacher training.

We have had the co-operation of the Board for Missions in
North and South America in our mutual concern for subsidizing
schools. ‘

We have had the close co-operation of the Board for Audio-
Visual Aids in our concern for audio-visual materials.

The Public Relations Department of Synod has been most
co-operative in helping us in public-relations matters.

The Department of Stewardship, Missionary Education and
Promotion has co-operated in the development of mission materials
for the Sunday school.

In co-operation with the Student Service Commission the
Board prepared materials which can be used in the recruitment
of emergency teachers from secular colleges.

In June 1954 the Board participated in a meeting on the
implications of the Supreme Court ruling in the matter of segre-
gation in education.

In August 1955 the Board sponsored a meeting on “Critical
Issues in Church-State Relations in Education.”

In all of its activities, the Board for Parish Education has
enjoyed the co-operation of the District Boards of Education and
the District Superintendents. In 1953, 1954, and 1955 the Board
for Parish Education conducted a two-day educational conference

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