October 21, 2026
DALLS — President Donald J. Trump signed the Clergy Act into law, marking a significant development for ministers and ministry families nationwide. The legislation creates a temporary opportunity for eligible ministers who previously opted out of Social Security to elect future participation in the program.
Beginning in 2029, the law establishes a two-year election period during which certain ministers who previously opted out of Social Security may choose to participate prospectively, subject to the requirements established by the legislation. GuideStone is preparing educational resources and guidance to help pastors, church staff and ministry leaders understand the law, evaluate their options and determine whether participation is appropriate for their individual circumstances before the election period begins.
"The enactment of the Clergy Act represents an important opportunity for ministers who previously opted out of Social Security to revisit a decision that was made early in their ministry and, in many cases, with limited understanding of its long-term implications," said GuideStone President Hance Dilbeck.
"While every minister's situation is unique, GuideStone has long believed that Social Security provides an important foundation of protection through retirement, disability, Medicare and survivor benefits. For many ministers and their families, electing future participation when the opportunity becomes available may strengthen their long-term financial security and resilience."
Unlike most Americans, ministers are considered to have a “dual tax status,” meaning they are treated as self-employed for Social Security purposes, even when they are employees of a church for federal income tax purposes. This unique treatment has led some ministers over the years to opt out of Social Security participation, making the Clergy Act's election opportunity particularly significant.
Because some ministers previously elected to exempt themselves from Social Security, they may not be eligible for certain benefits associated with participation in the program. Depending on an individual's eligibility and circumstances, Social Security may provide retirement benefits, Medicare eligibility beginning at age 65, disability benefits, and survivor benefits for eligible family members.
For several years, GuideStone worked alongside a coalition of church and ministry organizations, fellow Southern Baptist entities and other church benefit boards to support legislation that would provide ministers a limited opportunity to make a new election regarding future Social Security participation.
"As an organization committed to helping those who serve the Lord finish well, we are grateful this opportunity is now available," Dilbeck said. "Our role is not to tell ministers what decision to make, but to ensure they have clear, objective information so they can carefully evaluate their options. At the same time, we believe many ministers will find that participation offers meaningful benefits for both themselves and their families. We want every minister to understand the opportunity, consider it carefully, and make an informed decision."
GuideStone plans to provide ongoing education and updates regarding:
Eligibility requirements
Key dates and deadlines
Retirement planning considerations
Educational resources to help ministers evaluate their options
Ministers and church leaders can learn more and access future updates through the Clergy Act resource center at GuideStone.org/ClergyAct. In the months ahead, GuideStone will share additional information through the website, email updates and social media channels to help ministers understand the law, evaluate their options and prepare for the election period beginning in 2029.
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