church plan

(2) Certain plans excluded The term “church plan” does not include a plan— (A) which is established and maintained primarily for the benefit of employees (or their beneficiaries) of such church or convention or association of churches who are employed in connection with one or more unrelated trades or businesses (within the meaning of section 513 ); or (B) if less than substantially all of the individuals included in the plan are individuals described in paragraph (1) or (3)(B) (or their beneficiaries).

Source

26 USC § 414(e)(2)

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Scoping language

None identified, default scope is assumed to be the parent (subpart B) of this section.

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