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26 CFR §1.1402(e)-4A — (e)-4A Period for which exemption is effective.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)In general. If an application for exemption on Form 4361:
    1. (1)Is filed by a minister, a member of a religious order, or a Christian Science practitioner eligible to file such an application (see particularly paragraph (a) (2) and (3) of § 1.1402(e)-2A), and
    2. (2)Is approved (see paragraph (c) of § 1.1402(e)-2A),
  2. (b)Exemption irrevocable. An exemption granted to a minister, a member of a religious order, or a Christian Science practitioner pursuant to the provisions of section 1402(e) is irrevocable.