Clergy Tax Factor 5 - Withholding Taxes. A church can withhold income tax (at the minister requests) , but not Social Security and Medicare tax. Let me repeat that...a church CANNOT withhold FICA from a qualifying minister's compensation.
This is what came up. Igneous rock is formed through the cooling and solidification of magma or lava. Igneous rock may form with or without crystallization, either below the surface as intrusive (plutonic) rocks or on the surface as extrusive (volcanic) rocks..
Igneous Rocks. Igneous rocks are formed from lava or magma. Magma is molten rock that is underground and lava is molten rock that erupts out on the surface. The two main types of igneous rocks are plutonic rocks and volcanic rocks. Plutonic rocks are formed when magma cools and solidifies underground. Volcanic rocks are formed from lava that flows on the surface of the Earth and other planets and then cools and solidifies. The texture of an igneous rock depends on the size of the crystals in the rock. This tells us if the rock is plutonic or volcanic. When magma cools underground, it cools very slowly and when lava cools above ground, it cools quickly. When magma and lava cool, mineral crystals start to form in the molten rock.