LCMS Convention Workbook St. Louis, Missouri — 1983, Page 220

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220 STRUCTURE AND CONSTITUTION

WHEREAS, Two of the Synod’s colleges (Concordia, St. Paul,
and Christ College Irvine) are, with the approval of the Synod’s
Board for Professional Education Services, preparing workers
for professional leadership in evangelism; and

WHEREAS, The Synod in convention has commended these
colleges for introducing director of evangelism programs and
has urged congregations to consider utilizing these workers
(Res. 1-11, 1981 Proceedings, page 133); therefore be it

Resolved, That directors of evangelism prepared in ap-
proved programs of synodical colleges be granted official
synodical church worker status including placement by the
Board of Assignments and listing on the roster of the Synod.

Faculty

Concordia College

St. Paul, Minn.

Carroll E. Peter, Secretary

To Declare Women Teachers
‘Ministers of Religion”

WHEREAS, The Lutheran Church—Missouri Synod regards
its pastors and male teachers as ‘ministers of religion” for
purposes of federal income tax, social security, unemployment
tax, and selective service but does not so regard its women
teachers; and

WHEREAS, This discrimination works a financial hardship
on women teachers and could conceivably make them subject
to the military draft while exempting their male counterparts;
an

WHEREAS, The Synod’s present policy runs the risk of
jeopardizing the “minister of religion” status for male teachers
since male and female teachers perform virtually identical
functions on a regular basis; and

WHEREAS, After a two-year study of this issue, the Synod’s
Board of Directors is reportedly open to a designation of women
teachers as ‘ministers of religion” for legal purposes; therefore
be it

Resolved, That duly ordained pastors and duly commis-
sioned male and female teachers who are listed on the official
rosters of the Synod are regarded by The Lutheran Church—
Missouri Synod as ‘ministers of religion” for the purposes of
United States income taxes, social security (FICA and self-
employment taxes), unemployment taxes, and selective ser-
vice; and be it further

Resolved, That the Synod ask its officers and attorneys, as
appropriate, to render assistance to pastors and teachers on
the rosters in the event such status should be challenged by
governmental entities; and be it finally

Resolved, That the necessary and appropriate designations
also be applied to rostered pastors and teachers serving in
Canada or other nations.

Zion Ev. Lutheran Church
Westwood, N.J.

Martin Preede, President
Norman Brinkmann, Pastor

Identical or similar:

5-31B to 5-31H

Grace, Warminster, Pa.

St. James, Grand Rapids, Mich.
Grace, Hazel Crest, III. Kenneth S. Hahn
First, Helena, Mont. Thomas Van der Bloemen
Town & Country, Sacramento, Calif. Waldemar Thiele
Mt. Olive, Pasadena. Calif. Jeff Matson
Trinity, Spencerport, N.Y. Chas. N. Goehring

Paul Aldinger
R.S. Miller

5-32

To Declare Women Teachers
and Directors
of Christian Education
‘‘Ministers of Religion’”’

WHEREAS, The Lutheran Church—Missouri Synod regards
its pastors and male teachers as “ministers of religion” for
purposes of federal income tax, Social Security, unemployment
tax, and Selective Service but does not so regard its women
teachers and directors of Christian education; and

WHEREAS, This discrimination works a financial hardship
on women teachers and directors of Christian education and
could conceivably make them subject to the military draft
while exempting their male counterparts; and

WHEREAS, The Synod’s present policy runs the risk of
jeopardizing the ‘‘minister of religion” status for male tea-
chers, since male and female teachers and directors of Chris-
tian education perform virtually identical functions on a
regular basis; and

WHEREAS, After a two-year study on this issue, the Synod’s
Board of Directors is reportedly open to designation of women
teachers and directors of Christian education as “ministers of
religion” for legal purposes; therefore, be it

Resolved, That duly ordained pastors and duly com-
missioned male and female teachers and directors of Christian
education who are listed on the official rosters of the Synod are
regarded by The Lutheran Church—Missouri Synod as “minis-
ters of religion” for the purposes of United States income taxes,
Social Security (FICA and self-employment taxes), unemploy-
ment taxes, and Selective Service; and be it further

Resolved, That the Synod ask its officers and attorney as
appropriate, to render assistance to pastors, teachers and
directors of Christian education on the rosters in the event such
status should be challenged by governmental entities; and be it
finally

Resolved, That the necessary and appropriate designations
also be applied to rostered pastors, teachers, and directors of
Christian education serving in Canada or other nations.

Trinity Lutheran Church
Northfield, Minn.
Marie Enfield, Secretary

5-33

To Defend Men and Women Equally
Before the IRS

WHEREAS, Women compose a large percentage of the
teachers of the Ohio District and The Lutheran Church—
Missouri Synod in general; and

WHEREAS, The Lutheran Church—Missouri Synod includes
women in its teacher training schools; and

WHEREAS, The Synod has, in convention, designated women
teachers as members of the Synod; and

WHEREAS, Women teachers’ status with the Internal
Revenue Service differs from that of the men teachers; and

WHEREAS, The Synod presently will not defend the status of
women teachers with the Internal Revenue Service; therefore
be it

Resolved, That the Lutheran Church—Missouri Synod be
petitioned, in convention, to defend men and women teachers
equally in dealings with the Internal Revenue Service.

Ohio District Teachers Conference
Karen Schmidtgoessling, Secretary

5-34
To Clarify the Status and Classification
of Individuals in Specialized Ministries

WHEREAS, Synodically educated teachers who serve in
Christian schools participate in the ministry of the Word, as do
synodically educated directors of Christian education; and