Guidelines for Receiving Pastoral Ministers in the USA

Civil Law Considerations—Financial Law . . . . . . . . . . . . D-1 Introduction . . . . . . . . . . . . . . . . . . . . D-1 Terminology . . . . . . . . . . . . . . . . . . . . D-1 Organizations Authorized to Sponsor International Religious Workers . . . . D-1 Responsibilities of Church Employers . . . . . . . . . . . . . D-1 Employment Status Determination . . . . . . . . . . . . . . D-2 Social Security Number . . . . . . . . . . . . . . . . . D-2 Individual Taxpayer Identification Number . . . . . . . . . . . D-2 Case Study 1 . . . . . . . . . . . . . . . . D-2 Written Agreement . . . . . . . . . . . . . . . . . . D-3 General US Income Tax Concepts . . . . . . . . . . . . . . D-3 Common Exclusions from Income . . . . . . . . . . . . . . D-4 Special Rules for Clerics . . . . . . . . . . . . . . . . D-4 Taxation of Members of Religious Orders . . . . . . . . . . . . D-5 Classification of International Religious Workers and Seminarians for US Tax Purposes . D-5 Resident Alien vs. Nonresident Alien Status . . . . . . . . . . . D-5 Tax Obligations of Resident Aliens . . . . . . . . . . . . . . D-7 FBAR Obligations of Resident Aliens . . . . . . . . . . . . . D-8 Tax Obligations of Nonresident Aliens . . . . . . . . . . . . D-8 Treaty Exceptions . . . . . . . . . . . . . . . . . . D-10 Departing the United States . . . . . . . . . . . . . . . D-11 Basic Tax Exemption Concepts . . . . . . . . . . . . . . . D-11 Case Study 2 . . . . . . . . . . . . . . . . D-12 Addressing Additional Legal/Financial Issues . . . . . . . . . . . D-12 Frequently Asked Questions . . . . . . . . . . . D-13 Psychological Considerations . . . . . . . . . . . . . . . . E-1 Criteria for Selecting Appropriate Psychological Assessors . . . . . . . E-1 Case Study 1 . . . . . . . . . . . . . . . . E-1 Criteria for Selecting Appropriate Psychological Assessments . . . . . . E-2 Case Study 2 . . . . . . . . . . . . . . . . E-3 Criteria for Conducting Appropriate Psychological Assessments . . . . . . E-3 Ongoing Formation of International Pastoral Ministers . . . . . . . . E-4 Case Study 3 . . . . . . . . . . . . . . . . E-4 Frequently Asked Questions . . . . . . . . . . . E-4 Child and Youth Protection and Safety . . . . . . . . . . . . . F-1 Sexual Abuse of a Minor . . . . . . . . . . . . . . . . . F-1 Reporting of Allegations . . . . . . . . . . . . . . . . . F-2 Zero Tolerance . . . . . . . . . . . . . . . . . . . . F-2 Standards of Conduct and Training . . . . . . . . . . . . . . F-3 Cultural Considerations . . . . . . . . . . . . . . . . . F-3 Criminal Background Checks . . . . . . . . . . . . . . . . F-3 Transfer of Clergy . . . . . . . . . . . . . . . . . . . F-4

Case Study . . . . . . . . . . . . . . . . . F-5 Frequently Asked Questions . . . . . . . . . . . . F-5

iv