Employee defined
The term employee of a church or a convention or association of churches shall include—
(i)#
a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry, regardless of the source of his compensation;
(ii)#
an employee of an organization, whether a civil law corporation or otherwise, which is exempt from tax under section 501 and which is controlled by or associated with a church or a convention or association of churches; and
(iii)#
an individual described in subparagraph (E).