church employee

(ii)the term “church employee” shall not include an employee of— (I)an organization described inabove the secondary school level (other than a school for religious training), (II)an organization described in section 170(b)(1)(A)(iii), and (III)an organization described in section 501(c)(3), the basis of the exemption for which is substantially similar to the basis for exemption of an organization described in subclause (II).

Source

26 USC § 79(d)(7)(B)(ii)


Scoping language

For purposes of subparagraph
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