Does a member of a mission organization, who has been commissioned, qualify for the ministerial housing allowance even though not performing sacerdotal duties?
It depends, but here's the general guideline from Treas. Reg. § 1.107-1(a): "examples of specific services considered duties of a minister."
-- Performance of sacerdotal functions;
-- Conduct of religious worship;
-- Administration and maintenance of religious organizations and their integral agencies;
-- Performance of teaching and administrative duties at theological seminaries.
Publication 517 further helps to define ministers in parachurch organizations. I'll provide the entire section to give readers some context.
"Most services you perform as a minister, priest, rabbi, etc., are qualified services. These services include:
-- Performing sacerdotal functions,
-- Conducting religious worship, and
-- Controlling, conducting, and maintaining religious organizations (including the religious boards,…