### Question
What does qualified football coaches plan mean?


### Answer
**Qualified football coaches plan** has the following meaning in *29 U.S.C. § 1002*:

> any defined contribution plan which is established and maintained by an organization—


(I) which is described in section 501(c) of title 26

#### Citation:
  - *29 U.S.C. § 1002*
  - Heading: **CHAPTER 17-COMPREHENSIVE EMPLOYMENT AND TRAINING PROGRAMS > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle A-General Provisions**

