Mississippi Administrative Code
Title 23 - Division of Medicaid
Part 104 - Income
Chapter 9 - Sources and Treatment of Earned Income
Rule 23-104-9.9 - Income of Members of Religious Orders
Universal Citation: MS Code of Rules 23-104-9.9
Current through September 24, 2024
A. This type of income is treated as follows:
1. The existence
of a vow of poverty is a factor in determining whether cash is considered wages
or net earnings from self-employment.
2. The existence of a vow of poverty is also
a factor in determining if payments made by a member to the order can be
considered contributions for food, clothing, or shelter. The treatment of
income to members of religious orders (nuns, monks, priests, etc.) who take a
vow of poverty is determined by the source and nature of such income, as
follows:
a) Cash or in-kind remuneration for
members of religious orders who take a vow of poverty is considered wages if:
1) An individual receives compensation from
the order as an active, working member of that order, whether or not the
religious order has elected Title II coverage. e.g., an individual works at a
hospital owned by the order.
2) An
active, working member of a religious order receives compensation for
performing services from an agency of the church supervising the order or from
an affiliated institution, whether or not the religious order has elected Title
II coverage, e.g., an individual teaches at a school which is an affiliate of
the order's supervising church.
3)
A member of a religious order receives compensation from a third party for
services performed as an employee, e.g., an individual works for a private firm
as a computer programmer.
b) Remuneration for members of religious
orders who take a vow of poverty is considered earnings from self-employment
only when a member engages in self-employment activity unrelated to his
membership in the order, e.g., an individual writes articles for nature
magazines on a free-lance basis.
c)
Any income provided by the order to a member who has taken a vow of poverty,
which does not fall under one of the above provisions is unearned income to the
member even if turned over to the order.
d) Any income or resources turned over by the
member to the order are considered to be in fulfillment of the vow of poverty
and are not considered contributions for food, clothing, or shelter received
from the order.
e) Unearned income
received by a member from any source other than the order (such as a Title II
or VA benefits) is income to the member even if the member turns it over to the
order.
Social Security Act §1902 (r)(2); 42 CFR §435.601(b) (Rev 1994).
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