an annuity contract is purchased—
(i)#
for an employee by an employer described in section 501(c)(3) which is exempt from tax under section 501(a),
(ii)#
for an employee (other than an employee described in clause (i)), who performs services for an educational organization described in section 170(b)(1) (A)(ii), by an employer which is a State, a political subdivision of a State, or an agency or instrumentality of any one or more of the foregoing, or
(iii)#
for the minister described in section 414(e)(5)(A) by the minister or by an employer,