A person is not engaged in covered employment when the person is employed by a church or convention or association of churches. A person is not engaged in covered employment when the person is employed by an organization which is: Operated, supervised, controlled, or principally supported by a church or convention or association of churches; and Operated primarily for religious purposes. Circumstances that may support the determination that the organization is operated primarily for religious purposes include, but are not limited to: Interrelationship between affiliation with the church and institutional autonomy, including: Composition of governing board, Degree of supervision of church, Sources of financial support; Extent of religious indoctrination, including: Stated purpose, Extent of encouragement of spiritual development, Composition of student body, Extent of religious exercises, Extent of prayer in the classroom, Extent of religion or theology classes, Degree of intellectual freedom in nontheology classes, Composition of faculty, Degree of academic freedom.