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C. Opportunity For Profit or Loss
The National Church does not guarantee missionaries minimum
compensation. The compensation received by missionaries is in
the form of a personal allowance, the amount of which depends, in
part, on the total amount of funding that missionaries are able
to secure during their deputational ministry. Additionally, upon
resignation, missionaries forfeit any account balance they may
have with the DFM and must reallocate their funds to another
ministry.
Because petitioner had some opportunity for profit and risk
of loss, this factor supports a finding that petitioner was an
independent contractor, not an employee.
D. Permanency of the Relationship
Petitioner concedes that missionary ministry is a lifetime
career. This factor supports a finding that petitioner was an
employee.
E. DFM's Right of Discharge
The DFM did not have the power to prevent petitioner from
serving as an Assemblies of God missionary in Bangladesh. The
DFM's most extreme form of discipline is the withdrawal of a
missionary's endorsement. For a missionary, the practical
consequence of losing the DFM's endorsement is one of
administrative inconvenience, namely, that the missionary must
collect and process pledges without the assistance of the DFM.
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