### Question
How does General Provisions define qualified church-controlled organization?


### Answer
Under *26 U.S.C. § 3121*, **qualified church-controlled organization** is defined as:

> any church-controlled tax-exempt organization described in section 501(c)(3), other than an organization which—


(i) offers goods, services, or facilities for sale, other than on an incidental basis, to the general public, other than goods, services, or facilities which are sold at a nominal charge which is substantially less than the cost of providing such goods, services, or facilities

#### Citation:
  - *26 U.S.C. § 3121*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT > Subchapter C-General Provisions**

