Tax Rules for Nonprofit Employees
If you work for a nonprofit or religious organization, the law requires you to pay Social Security taxes on your earnings of $100 or more.
Some religious groups oppose paying Social Security taxes. The law allows these groups to not participate in the Social Security program.
If you work for such an organization, you must pay your Social Security taxes on your earnings of more than $100 per year. You can do this by reporting the earnings as part of your federal income tax return. Earnings are taxed under the self-employment tax rate of 15.3 percent.
If you receive a pension based on noncovered work for a nonprofit or religious organization, that pension may affect your Social Security benefits.