Generally the answer is no. In order to take advantage of the benefits that the IRS has allocated the minister must perform all the “Sacerdotal Duties” to be classified as a minister for tax purposes. These nine duties are:
1. participate in water baptism.
2. serve or administer the communion.
3. officiate at funerals.
4. perform marriage ceremonies.
5. conduct christening dedications.
6. be a spiritual guide or counselor.
7. participate in the administration of a church.
8. conduct a religious or worship service.
9. preach or speak at a religious service.
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