Texas Business Organizations Code
§ 22.401 — DEFINITION
BO § 22.401Title 2. CORPORATIONS · Ch. 22. NONPROFIT CORPORATIONS · Art. I. CHURCH BENEFITS BOARDS
Statute text
View on sourceIn this chapter, "church benefits board" means an organization described by Section 414(e)(3)(A), Internal Revenue Code, that:
(1)has the principal purpose or function of administering or funding a plan or program to provide retirement benefits, welfare benefits, or both for the ministers or employees of a church or a conference, convention, or association of churches; and
(2)is controlled by or affiliated with a church or a conference, convention, or association of churches.
Legislative history
Acts 2003, 78th Leg., ch. 182, Sec. 1, eff. Jan. 1, 2006.