(B)For purposes of paragraph (1)(D), the term “church” has the meaning given to such term bySuch term shall include any qualified church-controlled organization (as defined in section 3121(w)(3)(B)). (C)For purposes of paragraph (1)(D), the requirements of subparagraph (A)(i) (other than those relating to) shall not apply to a governmental plan (within the meaning of section 414(d)) maintained by a State or local government or political subdivision thereof (or agency or instrumentality thereof).


26 USC § 403(b)(12)(B)

Scoping language

For purposes of paragraph
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