LCMS Convention Proceedings St. Louis, Missouri — 1981, Page 175

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176 RESOLUTIONS

To Classify ‘‘Ministers”’
for Purposes of Federal Law

RESOLUTION 5-08

Overtures 3-20 A—B, 5-12A—B
(CW, pp. 165—221)

WHEREAS, There is need for clarification of the
factors that qualify pastors and teachers as ‘‘ministers
of the Gospel,” “ministers of religion,” “ministers of the
church” or similar titles for the purpose of United States
income taxes, social security (FICA and self-employ-
ment taxes), unemployment taxes, and selective service;
and

WHEREAS, The regulations of one governmental
authority, the IRS, require that an individual be
authorized to carry out “substantially all of the func-
tions” of the office of the public pastoral ministry to
qualify for such status; and

WHEREAS, The traditional theology of the Synod
allows “substantially all of the functions” of the office
of the public pastoral ministry to be performed by male
teachers under some circumstances, but this is not true
of our women teachers; therefore be it

Resolved, That only those duly ordained pastors and
duly commissioned male teachers who are listed on the
Synod’s official membership rosters shall be regarded
by the Synod as qualifying as “ministers of the Gospel,”
“ministers of religion,” “ministers of the church” or
similar titles for purposes of United States income
taxes, social security (FICA and self-employment taxes),
unemployment taxes, and selective service.

Action: Referred to Board of Directors for study and
report at next convention (13).

(After the Synod’s legal counsel had defined the issue and
after discussion the following motion was introduced from the
floor: “So that the Synod can continue under the status quo in
this matter until the CTCR study on ministry is released to the
church and the Synod can make an informed judgment in this
matter, be it resolved that this resolution be referred to the
Board of Directors for study and report at the next synodical
convention.”)

To Recognize Special Ministries
RESOLUTION 5-09
Overtures 5-13A—5-14 (CW, p. 222)

WHEREAS, Synodical schools under the direction of
the Board for Higher Education and with the approval
of the Synod in convention have instituted a variety of
programs other than pastor and teacher, leading to
special and full-time ministries in the church; and

WHEREAS, We thank God for such creative and
special service programs and seek to utilize such
specialized ministries as gifts of God to the church; and

WHEREAS, It is desirable that the certification and
placement of those performing such special ministry in
the Synod be regulated by a process similar to that used
with pastor and teacher candidates of the Synod; and

WHEREAS, There appears to bea need for establishing

a separate listing of persons who are both qualified and
certified for such special ministries; therefore be it

Resolved, That the BHE provide leadership and
coordinate the program of special ministries in the
terminal schools; and be it further

Resolved, That the BHE together with representa-
tives of the respective schools and the Council of
Presidents establish and publish duties and descriptions
of approved special ministries of the Synod; and be it
further

Resolved, That a roster be created by the Synod to
include all persons who have been qualified for such
special ministries, such as lay ministers, deaconesses,
parish assistants, directors of Christian education who
are not on the teacher roster, and others who meetthe
following criteria:

1. They shall be graduates of a synodical terminal
school or be colloquized;

2. They shall be properly certified for specific special
ministry;

3. They shall be duly called or otherwise contracted
by a congregation of the Synod or by a synodically
related agency;

4. They shall be placed, that is, given their first
assignment by the Council of Presidents; and be it
further

Resolved, That the roster for special ministries shall
appear as a separate listing in The Lutheran Annual
with appropriate designation, e.g. (AA 1981—PA); and
be it further

Resolved, That members of this roster shall be
subject to the supervision of the Synod with respect to
their doctrine and life.

Action: Adopted (12).

(The committee made three changes: it inserted “lay
ministers” into the third resolve; it added “or be colloquized”’ in
point 1; it replaced ‘‘contracted or called” with the wording now
found in point 3.)

To Deal Pastorally in Cases
of Discipline
RESOLUTION 5-10

Overture 5-24 (CW, pp. 224—225)

WHEREAS, Due process is a right accruing to all ;
members of the Synod who are charged under Article
XIII of the Constitution of the Synod; and

WHEREAS, Due process often involves a more delib-
erate process than that proposed by Overture 5-24; and

WHEREAS, On the other hand, undue delay causes «.
uncertainty and may prevent appropriate disciplinary
action; therefore be it

Resolved, That the convention urge all responsible.
officials of District and the Synod to take prompt,
appropriate, and pastoral action in cases of discipli
and be it further :

Resolved, That the convention affirm the position