In finding that a pastoral worker who led services in a Roman Catholic diocese but who was not ordained as a priest did not qualify for the deduction, the Directorate stated:
[I]n order for a pastoral worker to be a regular minister of a religious denomination, we are of the view that the pastoral worker must be authorized or empowered to perform spiritual functions, celebrate religious services, administer sacraments and perform similar religious functions. In general, a pastoral worker is not a regular minister since the pastoral worker is not authorized to administer most of the sacraments of the Roman Catholic Church.
… [W]e cannot conclude that he is entitled to perform most or all of the duties of a minister, including, inter alia, administering most of the sacraments of the Roman Catholic Church.