SSA is responsible for determining
whether religious groups or sects meet the qualifications exempting
certain members and sects from payment of Self-Employment
Contribution Act taxes under Internal Revenue Code, section
1402(g). SSA sends Form SSA-1458 to a group's authorized
spokesperson to complete and verify organizational members meet or
continue to meet the criteria for exemption. Respondents are
spokespersons for religious groups or sects.