An ordained minister is a common law employee of a church for income tax purposes and is taxed on offerings, wages and fees for ministerial services. Thus, a minister may have to pay a self-employment tax one to four times per year, depending on the number of employees in his church.
Who is the leader of the Protestant Church?
Martin Luther, often called the father of Protestantism, fundamentally changed the Christian world through his force of will and new ideas. He tried passionately to reform the Catholic Church.