Which of the following is not an exemption for clergy members to pay self-employment taxes?

In the context of self-employment taxes, clergy members have specific exemptions based on their religious beliefs or practices. Among the options provided, the correct answer highlights that a member who has taken a vow of obedience does not qualify for an exemption.

Clergy who take a vow of poverty are recognized under the Internal Revenue Code, allowing them to be exempt from self-employment taxes on income earned from their ministerial functions, as their income is not considered theirs in a personal sense. Additionally, clergy members can also claim exemption if they oppose public insurance for religious or conscientious reasons, as this aligns with their deeply held beliefs regarding dependence on government systems.

However, taking a vow of obedience does not inherently establish a basis for exemption from self-employment tax. This vow primarily pertains to adherence to religious authority rather than a direct opposition to participating in governmental programs or mechanisms like public insurance.

The distinctions are crucial for understanding tax obligations for clergy members, especially when considering factors like income, the nature of their service, and their specific beliefs regarding social programs.