Non-ERISA 403(b) Church Plan and Employer Contributions

I have read, "a 403(b) plan that provides for employer contributions cannot be a non-ERISA 403(b) plan."

Can a church plan, which is an ERISA exempt and non-electing 403(b) plan, provide for employer contributions?

If so, how is it that the two statements conflict? Any helpful cites?

4 hours ago, AJC said:

I have read, "a 403(b) plan that provides for employer contributions cannot be a non-ERISA 403(b) plan."

Can a church plan, which is an ERISA exempt and non-electing 403(b) plan, provide for employer contributions?

If so, how is it that the two statements conflict? Any helpful cites?

Yes.  There is no such rule.    I suspect the author of this statement is confusing Non-ERISA plans with Non-Electing Church plans.  They are different.

There are two ways a 403(b) plan can be a non-ERISA plan. One is to be a governmental or nonelecting church plan. The other is to be a plan, other than either of the preceding, which has minimal employer involvement (as described in DOL regulations). The author's statement is true if the latter exemption is being used, but not if the former one is. 

I gotcha. I assumed the two were the same. Thank you for your help!