I have a client who is a licensed, ordained, minister for a church. He made a 4361 election to be exempt from S/E tax. In 2021, he had $24,000 in consulting income from other churches where he helps those churches to operate their administrative functions more effectively. 

Is his Sched C ($24,000) subject to S/E tax or would it be exempt under the broader 4361 election (to be exempt from S/E tax)?