Yes. If you had net self-employment earnings of
$400 or more from ministerial services in either of those years, the exemption
would apply to all future years.
According to "Effective date of
exemption" in the Instructions for Form 4361:
An
exemption from self-employment tax is effective for all tax years ending after
1967 in which you have net self-employment earnings of $400 or more if you
receive any of it from ministerial services. For example, if you had qualified
net earnings of $400 or more in 2008 and not again until 2010, a valid Form
4361 filed by April 15, 2011, would apply to 2008 and all later years. See Pub.
517 to find out if you are entitled to a refund of self-employment tax paid in
earlier years.
Please see IRS Publication 517, Social
Security and Other Information for Members of the Clergy and Religious W...
for more information.