187.40 Definitions. In this subchapter:
(1) “Director" means an individual who is serving as a trustee or director of a religious organization or an individual who is serving in a similar capacity in a religious organization.
(2) “Religious organization" means an association, conference, congregation, convention, committee or other entity that is organized and operated for a religious purpose and that is exempt from federal income tax under 26 USC 501 (c) (3) or (d) and any subunit of such an association, conference, congregation, convention, committee or entity that is organized and operated for a religious purpose, except that “religious organization" does not include any of the following:
(a) A Roman Catholic church organized under s. 187.19.
(b) A nonstock corporation organized under ch. 181.
(3) “Officer" means an individual who is serving as a president, vice president, treasurer or secretary of a religious organization or who is serving in a similar office in a religious organization.
History: 1995 a. 260.
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