can a gov'l, 501(c)(3) non-education emer have a 403(b)?

[EGB]

I understand the general rule that a 501©(3) can have a 403(b), but does also being a governmental employer that is not a public education entity blow the right to have a 403(b), even when the entity does have 501©(3) status?

[Locust]

There are rulings that say a public employer can have a dual status - governmental under ERISA and the the Code, and also 501©(3) organization [of course 501©(3) status requires an IRS letter - I always ask to see a copy of it, and sometimes it doesn't exist - lots of confusion about 501©(3) status], and that as a 501©(3) organization it can have a 403(b) plan.