RS 01802: Self-Employment - Trade or Business
The term “minister” or “clergyman” is used to mean an individual who is a duly ordained, commissioned, or licensed minister of a church, a member of a religious order who has not taken a vow of poverty, or a Christian Science practitioner, unless otherwise indicated. (See RS 01901.600) for definition of terms.
A Christian Science practitioner is a member in good standing of the Mother Church, the First Church of Christ, Scientist in Boston, and who practices healing in accordance with the teachings of Christian Science.