Skip to Main Content

For workplace safety and health, please call 800-321-6742; for mine safety and health, please call 800-746-1553; for Job Corps, please call 800-733-5627 and for Wage and Hour, please call 1-866-487-9243 (1 866-4-US-WAGE). This website is currently not being updated due to the suspension of Federal government services. The last update to the site was 10/1/2025. Updates to the site will start again when the Federal government resumes operations.

Health Benefits Advisor for Employers

Governmental or Church Plans

Generally, a governmental plan means a plan established or maintained for its employees by the Government of the United States, by the government of any state or political subdivision thereof, or by any agency or instrumentality of the foregoing. A governmental plan also includes any plan to which the Railroad Retirement Act of 1935 or 1937 applies and which is financed by contributions required under that act. It also includes any plan of an international organization which is exempted from taxation under the International Organizations Immunities Act.

Generally, a church plan means a plan established or maintained for its employees (or their beneficiaries) by a church or by a convention or association of churches which is exempted from tax under section 501 of the Internal Revenue Code of 1986.

Is your plan a governmental or church plan?