Except as otherwise provided in this subtitle, employment is covered employment if the employment is: performed for a charitable, educational, religious, or other organization; and excluded from the definition of “employment” in the Federal Unemployment Tax Act solely by § 3306(c)(8) of the Act. Employment is not covered employment if the employment is performed for: a church or an association or convention of churches; or an organization that is: operated primarily for religious purposes; and controlled, operated, principally supported, or supervised by a church or an association or convention of churches. Employment is not covered employment if the employment is performed by: a commissioned, licensed, or ordained minister of a church in the exercise of the ministry; or a member of a religious order in the exercise of duties required by the order. During any calendar quarter in which the compensation is less than $50, the employment is not covered employment if it is performed for an organization that is exempt from income tax under: § 501(a) of the Internal Revenue Code unless the organization is described in § 401(a) of the Internal Revenue Code; or § 521 of the Internal Revenue Code.