Minister, Adjunct Professor and Recruiter for Seminary

My husband is a minister and currently gets a 1099 NEC from a Seminary he teaches a class during the spring semester and 1 during the fall semester.  I do understand that the 1099 received will be seen as self-employment.  This work I see as Education.  However, he is still a minister, and in 2023 he planted a new church.  He did not get paid in 2023 but did purchase items for the church, added a phone line, and paid for the church set up with the state, post office box, and other communication items we paid for.   

Can I list each of these as separate lines of work, and enter expenses for each to get tax credits?  

For the Minister line of work, I won't have any income to report, it will be set at $0, but I will have expenses to list.  Is this correct?

 

While my husband is a minister and each of these lines of work is done within a religious setting, should each be done by selecting Clergy Type, or put one under Education and Minister under Clergy Type?

 

All work done for each line of work is done from the home office, that is used solely for both ministry work and the seminary work.   So for each line of work I want to identify the home office.  Each line of work does utilize this office at least 15 days of the month, 100% of the time.  Is this ok?

 

Thanks for your help!

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