### Question
How is the "church plan” means a plan maintained by a church for church employees, and the term “church" defined?


### Answer
The term **church plan” means a plan maintained by a church for church employees, and the term “church** is defined in *26 U.S.C. § 401* as follows -

> any church (as defined in section 3121(w)(3)(A)) or qualified church-controlled organization (as defined in section 3121(w)(3)(B))

#### Citation:
  - *26 U.S.C. § 401*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart A-General Rule**

