{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s457/e/13","label":"eligible employer","definition":"The term “eligible employer” shall not include a church (as defined in section 3121(w)(3)(A)) or qualified church-controlled organization (as defined in section 3121(w)(3)(B)).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}