A minister that receives a W-2 (which is most of them) is NOT self employed (at least not for income tax purposes), unless they are ALSO receiving income from outside of their W-2 payments.

I would need to look up the specific verbiage, but maybe a minister would be considered self employed for purposes of Social Security.  But even if that is the case, they are an EMPLOYEE for purposes of income tax.  So you can't take the self employed health insurance income tax deduction for them.