church
Defined in 4 places of the United States Code.
For purposes of paragraph (1)(D), the term “church” has the meaning given to such term by section 3121(w)(3)(A). Such term shall include any qualified church-controlled organization (as defined in section 3121(w)(3)(B)).
Source
- 1994–present26 U.S.C. § 403Internal Revenue Code · Taxation of employee annuities · in this section
For purposes of this subsection, the term “church” means a church, a convention or association of churches, or an elementary or secondary school which is controlled, operated, or principally supported by a church or by a convention or association of churches.
Source
- 1994–present26 U.S.C. § 3121Internal Revenue Code · Definitions · for purposes of this chapter
The term “church” includes—
(A) any organization claiming to be a church, and
(B) any convention or association of churches.
Source
- 1994–present26 U.S.C. § 7611Internal Revenue Code · Restrictions on church tax inquiries and examinations · for purposes of this section
The term “church” means a church or a convention or association of churches.
Source
- 1994–present26 U.S.C. § 7702Internal Revenue Code · Life insurance contract defined · for purposes of this section