1133. Are services by chaplains self-employment?
No, service by a chaplain who is an ordained, commissioned, or licensed minister as an employee of the U.S., a State or political subdivision, or a foreign government is not self-employment. However, a chaplain may be covered as an employee of a State or local government (see Chapter 10) or as a member of the uniformed services of the U.S. (See §§948-960.)
Last Revised: March, 2001