¶ 120.
Employment Status of Clergy--Ministry in the Christian church is
derived from the ministry of Christ (¶ 301). Jesus makes it clear to us
that he is a shepherd and not a hireling (John 10:11-15). Similarly, United
Methodist pastors appointed to local churches are not employees of those
churches. It is recognized that for certain limited purposes such as taxation,
benefits, and insurance, governments and other entities may classify clergy as
employees. Such classifications are not to be construed as affecting or defining
United Methodist polity, including the historic covenants that bind annual
conferences, clergy, and congregations, episcopal appointive powers and
procedures, or other principles set forth in the Constitution or the Book of
Discipline (see e.g., ¶¶ 301; 319{@-}320;
324{@-}325; 329; 331). In addition, any such classifications should be accepted
only for limited purposes, as set forth above, and with the full recognition and
acknowledgment that it is the responsibility of the clergy to be God's
servants.