In this chapter, "church benefits board" means an organization described by Section 414(e)(3)(A), Internal Revenue Code, that:
(1) has the principal purpose or function of administering or funding a plan or program to provide retirement benefits, welfare benefits, or both for the ministers or employees of a church or a conference, convention, or association of churches; and
(2) is controlled by or affiliated with a church or a conference, convention, or association of churches.