Have you ever considered who is a minister for federal tax law purposes? Many churches don't. They recognize that to ordain ministers is an expression of a churches first amendment rights under the U.S. Constitution. But the concept of who a minister is for tax law purposes is quite different from who a minister is for religious and constitutional purposes. In other words, not all ministers ordained by a church will necessarily be considered bona fide ministers for the purposes of tax law.

This is important for churches to keep in mind in establishing guidelines for the process of ordination. In addition to the ecclesiastical, or religious, authority that ordination confers on ministers, the state also confers certain legal rights, responsibilities and privileges on bona fide clergy. Thus, to ordain ministers is not something that should be done in a religious vacuum. Remember, it involves a nation of secular authorities that oversee certain matters, in addition to recognizing the magnitude of our religious freedoms.

In establishing a process of ordination, a church should carefully consider the following matters:

First, not just anyone should be ordained. In general, a church should ordain only those who it believes have been called by God into the pastoral ministry.

Second, the authority to ordain ministers belongs solely to a church or religious body. Individuals cannot ordain themselves apart from a validly existing church.

Third, the ordination process should be characterized by careful consideration, responsible execution, and long-term accountability. This means that ordination guidelines should be in place and conscientiously followed.

Fourth, a church may ordain clergy for any function or set of functions they deem necessary. For example, a church may decide to ordain ministers who can perform all the sacerdotal functions and administer all the sacraments, including conducting religious worship services and solemnizing marriages.

Fifth, a church’s ordination guidelines, or parameters, should be clearly stated in its governing documents. And they should be clear from the church’s consistent practices how and when it will ordain ministers into the pastoral ministry.

And sixth, the ordination of clergy should involve an official ceremony before the church congregation to “commend” that individual to and before the church congregation. The ceremony need not be elaborate or follow a specific script. But it should be very clear that an important part of the church’s Biblical role is being played out and that the church congregation is a part of that.