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Oct 7, 2026

Some Clergy Want A New Deal

      It’s poorly advertised but clergy can opt out of Social Security. Here’s how it works:

… To opt out of Social Security, ordained ministers must sign Form 4361 “Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners.” The form does not say, “If you are a minister and prefer not to pay these taxes, sign here.” If you read the form carefully, it says that you are conscientiously opposed or opposed because of your religious principles to “the acceptance…of any public insurance that makes payments in the event of death, disability, old age, or retirement; or that makes payments toward the cost of, or provides services for, medicare” in exchange for services you perform as a minister. In other words, signing Form 4361 means that, as a minister, you oppose receiving Social Security or Medicare benefits for your ministerial work 

   Some of those who exercised this option want to get out of the deal they made. As World reports:

… Members of the clergy would have a chance to join Social Security under a bill passed by the Senate this week. The bill, which is headed to President Trump’s desk for signing, creates a two-year window for clergy members to opt in to Social Security and Medicare benefits. Currently, clergy members can opt out of those programs to avoid associated taxes on ministerial earnings. Their decision to re-enroll is irrevocable. If signed into law, the window for re-enrollment would begin in 2029.

The Southern Baptist Convention’s Ethics and Religious Liberty Commission, or ERLC, on Thursday said its members were thrilled that the Senate passed the Clergy Act this week.  …

     You may notice I have little sympathy for the clergy members wanting to remove the irrevocability. I imagine that some, like monks under a vow of poverty, are sincere (but they’re probably not trying to revoke their choice.) The rest, I strongly doubt that many are or were sincere. You knew the deal going in and now you start realizing that opting out of Social Security may not be have been such a great idea so you want to renegotiate the deal. Besides

     Doesn’t this come under the “Render unto Caesar what is Caesar’s” provision that is part of the faith, at least for Christians? I guess that’s why most clergy don’t exercise this option.

     By the way, have you run into the “Love Offering” dodge, as in “I never received wages for being a minister, I received “Love Offerings” and those are gifts so they’re not taxable”? Yeah, that’s just as sincere.

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