Richard G. and Anne C. Greene - Page 28

                                   - NEXTRECORD  -                                    
          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                
               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              
          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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