Interns – Tax and Employment Issues may not be what you expect …. I often get calls about paying an Intern. The basic question is will the intern receive anything of value from the church, if so, he or she is an employee. Housing allowance, food allowance etc might be something they would expect to receive from you.
If the intern serves for course credit at his or her educational institute and receives nothing of value from the church then they are not considered an employee.
The Department of Labor test for overtime and minimum wage purposes reads… Read more!