George W. Warren and Florence J. Winterheld - Page 3

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               From 1993 to 1996, petitioner was a part-time local pastor.3           
          The levels relevant to the year in issue are described as                   
                    1.  Certified Candidate:  This level requires                     
               graduation from an accredited high school or receipt of                
               a certificate of equivalency.                                          
                    2.  Local Pastor:  A local pastor may be a student                
               or a part-time or full-time position.4  This level                     
               requires attendance at a 2-week licensing school or                    
               completion of one-third of the work necessary for a                    
               master of divinity degree.                                             
                    This position is appointed annually.  Local                       
               pastors continue in the course of study for ordained                   
               ministry until they have completed the educational                     
               requirements for associate or probationary membership.5                
               After completion of the educational requirements for an                
               associate membership, however, an individual may choose                
               to remain a local pastor.  A local pastor may lead the                 
               sacraments (i.e., baptism, communion) at the appointed                 
                    3.  Associate Member:  To be considered for                       
               associate membership, a candidate must have reached the                
               age of 35 and served 4 years as a full-time local                      
               pastor.  This level also requires completion of the                    
               educational requirements for local pastors, completion                 
               of the 5-year course of study for ordained ministry,                   
               and completion of at least 60 semester hours toward a                  
               bachelor’s degree.                                                     

               3  Since 1996, petitioner has been a full-time local pastor,           
          and, as of June 2002, was being considered for associate                    
               4  Local pastors may be part time if, for example, a church            
          cannot afford a full-time local pastor.                                     
               5  Generally, a full-time local pastor must complete these             
          educational requirements within 8 years and a part-time pastor              
          within 10 years.                                                            

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