Church-controlled tax exempt organziation

[LIBERTYKID]

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?

[david rigby]

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.