Record Group

English

6/3/7

Personal Papers--Flower J. Roswell.
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Correspondence with Internal Revenue Service, 1951-1956.

1951-1956

31 p. ; 24 cm.

These appear to be re-typed copies of the original letters for inclusion in a Human Resources policy notebook.

The bulk of the correspondence deals with the status of ordained ministers who work at the Assemblies of God national offices. Following changes in Social Security legislation, the status of ordained ministers changed relative to social security withholding. This correspondence clarifies that ministers holding positions not related specifically to ministry would be subject to standard F.I.C.A. practices. Those holding ministerial positions would be exempt from standard withholding, but could apply for social security coverage under 'self-employment' provisions.

The file also contains items relative to: 1) employer supplied meals must be counted as wages; 2) Two AG childrens' homes (Pinellas Park, FL, and Little Rock, AR) submitting F.I.C.A. withholdings directly to the I.R.S. rather than through AG national offices; 3) clarification concerning withholding of income taxes for persons hired for occasional work who are not regular employees.

Assemblies of God Headquarters--Employees.
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Assemblies of God--Clergy--Retirement.
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Assemblies of God--Clergy--Taxation--Law and legislation.
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12/03/2018