For taxable years after 1967, the term “trade or business” includes the performance of service:
as a duly ordained, commissioned, or licensed minister of a church in the exercise
of his ministry,
by a member of a religious order in the exercise of duties required by the order,
by an individual in the exercise of his profession as a Christian Science practitioner.
The above services are compulsorily covered, and the income is NESE.
Exception — The above rules do not apply if an exception from taxation under section 1402(e)
of the IRC has been granted (see RS 01802.063 ff.)