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I.R.C. § 1402(c). See also Treas. Reg. § 1.1402(c)--5(a)(2), which provides that “a duly ordained, commissioned, or licensed minister of a church is engaged in carrying on a trade or business with respect to service performed by him in the exercise of his ministry . . . unless an exemption under section 1402(e) . . . is effective . . . .” Similarly, IRS Publication 517 specifies that “members of the clergy are treated as self--employed individuals in the performance of their ministerial services.” See also IRS Publication 560. Treasury regulation 1.1402(c)--5(b)(2) provides that “service performed by a minister in the exercise of his ministry includes the ministration of sacerdotal functions and the conduct of religious worship, and the control, conduct, and maintenance of religious organizations (including the religious boards, societies, and other integral agencies of such organizations), under the authority of a religious body constituting a church or church denomination.”