### Question
How is the "church" defined?


### Answer
The term **church** is defined in *26 U.S.C. § 403* as follows -

> given to such term by section 3121(w)(3)(A). 

#### Citation:
  - *26 U.S.C. § 403*
  - 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**

