section 501

(B)For purposes of subparagraph (A), the terms “church plan” and “church employee” have the meaning given such terms by paragraphs (1) and (3)(B) of section 414(e), respectively, except that— (i)shall be applied by substituting “section 501(c)(3)” for “section 501” each place it appears, and


26 USC § 79(d)(7)(B)

Scoping language

For purposes of subparagraph
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