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Text of PLR 202001008: 'Church Plan' Determination for Organization Not Established by a Church or an Association of Churches (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Jan. 3, 2020

(An example of factors used by the IRS following the 2017 Supreme Court decision in Advocate Health Care Network v. Stapleton.)  "[A plan sponsor] must establish that its employees are employees or deemed employees of a church or convention or association of churches ... by virtue of the organization's control by or association with the church or convention or association of churches.... Entity A has been certified as a related organization ... by Church, a Denomination A church ... [which thereby] allows it to issue calls for ordained and commissioned ministers on the Church's roster [which it has in fact done], use the Church logo, apply for certain loans, seek grants, and participate in Church's health plan and Church's group purchasing agreement.... Entity A is governed by a Board of Directors; [the Church requires that] at least 40 percent of the Board has to consist of members of Church.... Committee P is the plan administrator of Plan X ... [and] consists of the Treasurer, President and CEO of Entity A, as well as one to three directors appointed by the Chairman of the Board of Entity A. Committee P responds directly to Entity A's Board of Directors during Directors' meetings.... Accordingly, Plan X is maintained by an organization that is controlled by or associated with a church or a convention or association of churches[.]"

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