What does clergy exemption allow clergy to do?

The clergy exemption allows individuals who are in religious positions to perform certain services without charging separate fees for those services. This means that clergy can provide spiritual guidance, counseling, and other related services as part of their religious duties without the expectation of monetary compensation. This exemption is rooted in the notion that religious leaders are fulfilling their roles in the context of their faith community, and thus, financial transactions are not part of the spiritual service they provide.

Other options do not accurately reflect the scope of clergy exemption. While clergy can provide counseling, it is generally understood that such sessions should be focused on spiritual, rather than therapeutic, guidance unless they are also licensed mental health professionals. The exemption does not typically extend to performing therapy sessions that would require clinical qualifications, administering medication, or charging for services with added fees, as these actions could imply a different professional relationship not covered by the clergy exemption.