In general
A duly ordained, commissioned, or licensed minister of a church is described in paragraph (3)(B) if, in connection with the exercise of their ministry, the minister—
(I)#
is a self-employed individual (within the meaning of section 401(c)(1)(B), or
(II)#
is employed by an organization other than an organization which is described in section 501(c)(3) and with respect to which the minister shares common religious bonds.