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Church-controlled tax exempt organziation


LIBERTYKID
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Section 3121 defines "qualified church-controlled organization" as meaning any "church-controlled tax-exempt organization" described in Section 501©(3).....

So the word "controlled" is in both the definition and the term to be defined.

What constitutes control?

Is "church-controlled tax-exempt organization" defined anywhere?

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Although it may not be exactly on point for your question, I think there was a (very) recent court case that addresses the distinction between a church and a church-owned organization. Try a search on the BenefitsLink home page.

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

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