church plan
Defined in 2 dictionaries — Case Law, U.S. Code
Definitions from Case Law
From 581 U.S. 468 - Advocate Health Care Network v. Stapleton · 2017Most cited · 72 citing opinions
a plan established and maintained by a church [a plan maintained by a principal-purpose organization]." The church-establishment condition thus drops out of the picture.
United States Code
26 U.S.C. § 401 — under this section (20 versions over time)
Clauses (ii) and (iii) shall not apply in the case of a governmental plan or church plan. For purposes of this clause, the term “church plan” means a plan maintained by a church for church employees, and the term “church” means any church (as defined in section 3121(w)(3)(A)) or qualified church-controlled organization (as defined in section 3121(w)(3)(B)).
26 U.S.C. § 414 — for purposes of this part (20 versions over time)
For purposes of this part, the term “church plan” means a plan established and maintained (to the extent required in paragraph (2)(B)) for its employees (or their beneficiaries) by a church or by a convention or association of churches which is exempt from tax under section 501.
26 U.S.C. § 79 — for purposes of this section
For purposes of subparagraph (A), the terms “church plan” and “church employee” have the meaning given such terms by paragraphs (1) and (3)(B) of section 414(e), respectively, except that—
(i) section 414(e) shall be applied by substituting “section 501(c)(3)” for “section 501” each place it appears, and
(ii) the term “church employee” shall not include an employee of—
(I) an organization described in section 170(b)(1)(A)(ii) above the secondary school level (other than a school for religious training),
(II) an organization described in section 170(b)(1)(A)(iii), and
(III) an organization described in section 501(c)(3), the basis of the exemption for which is substantially similar to the basis for exemption of an organization described in subclause (II).
29 U.S.C. § 1002 — for purposes of this subchapter (10 versions over time)
The term “church plan” means a plan established and maintained (to the extent required in clause (ii) of subparagraph (B)) for its employees (or their beneficiaries) by a church or by a convention or association of churches which is exempt from tax under section 501 of title 26.
29 U.S.C. § 1144A — for purposes of this section (5 versions over time)
The term "church plan" has the meaning given such term by section 414(e) of title 26 and section 1002(33) of this title.
42 U.S.C. § 300GG — in this section (8 versions over time)
The term “church plan” has the meaning given such term under section 3(33) of the Employee Retirement Income Security Act of 1974 [29 U.S.C. 1002(33)].