Treasury Regulations, Subchapter A, Sec. 1.1402(c)-7
From TaxAlmanac
Sec. 1.1402(c)-7 Members of religious groups opposed to insurance
The performance of service by an individual:
(a) Who is a member of a recognized religious sect or division thereof, and
(b) Who is an adherent of established tenets or teachings of such sect or division by reason of which he is conscientiously opposed to acceptance of the benefits of any private or public insurance which makes payments in the event of death, disability, old age, or retirement or makes payments toward the cost of, or provides services for, medical care (including the benefits of any insurance system established by the Social Security Act),
during any taxable year for which he is granted a tax exemption, pursuant to section 1402(h), does not constitute a trade or business within the meaning of section 1402(c) and §1.1402(c)–1. See also §§1.1402(h) and 1.1402(h)–1.
[T.D. 6993, 34 FR 830, Jan. 18, 1969]
