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Are services by chaplains self-employment?

June 8, 2008 by admin

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

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