Clergy in the United States are afforded special tax guidelines and ministers must meet the IRS definitions for these factors. Among these are either or not if a minister "Performs Sacerdotal Duties"
Sacerdotal duties are defined as the spirituality-related tasks performed by clergy, ministers, or other recognized members of a religious society. Different religions have defined sacerdotal duties in many different ways. Today most religions define sacerdotal duties to include:
- performing baptisms
- baby-naming ceremonies
- religious instruction
- spiritual counseling
- religious meetings organizations
- conducting services of worship.