church plan
Defined in 6 places across 3 titles of the United States Code.
(A) 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.
Source
- 1994–202529 U.S.C. § 1002Labor · Definitions · for purposes of this subchapter
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)).
Source
- 2013–present26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
Exception for governmental and church plans.—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)).
Source
- 1996–202526 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under 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).
Source
- 1994–present26 U.S.C. § 79Internal Revenue Code · Group-term life insurance purchased for employees · for purposes of this section
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.
Source
- 2013–present26 U.S.C. § 414Internal Revenue Code · Definitions and special rules · for purposes of this part
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.
Source
- 1994–202526 U.S.C. § 414Internal Revenue Code · Definitions and special rules · for purposes of this part
The term "church plan" has the meaning given such term by section 414(e) of title 26 and section 1002(33) of this title.
Source
- 2000–present29 U.S.C. § 1144ALabor · Clarification of church welfare plan status under State insurance law · for purposes of this section
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)].
Source
- 1996–present42 U.S.C. § 300GGThe Public Health and Welfare · Definitions · in this section
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.
Source
- 2013–present29 U.S.C. § 1002Labor · Definitions · for purposes of this subchapter