Ordained ministers are more likely than licensed or commissioned ministers to be considered Ministers for Tax Purposes. But the IRS also considers other criteria. 

According to the IRS, ministers are individuals who are duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination. They are given the authority to conduct religious worship, perform sacerdotal functions, and administer ordinances or sacraments according to the tenets and practices of that church or denomination. If a church or denomination ordains some ministers and licenses or commissions others, anyone licensed or commissioned must be able to perform substantially all the religious functions of an ordained minister to be treated as a Minister for Tax Purposes (See IRS Publication 517).

If you have any questions about if you are considered a Minister for Tax Purposes, contact a competent tax advisor familiar with ministerial taxes. 

For more information, visit the Ministers' Tax Guide