http://fundontology.com/fr/rule/Rules_Investment_Adviser_Act.ttl#Exempted_Ex_USC_s80b_3_b_5_Church_plan
Class 'fr-rule-iaa:Exempted ex. USC § 80b–3 (b) (5) - Church plan'

owl:Class

This assumes that the managed company as tagged as a church plan in the FIBO load.

Exempted ex. USC § 80b–3 (b) (5) - Church plan

fr-rule-iaa:Legal Status Expression: Defined as Service

lkif-jc-core:considered_by value fr-rule-iaa:Financial Rule Exempted U.S. Code § 80b–3 (b) (5) Church Plan

fr-fin-ref:Investment Adviser and (fibo-fnd-rel-rel:manages some (fibo-fbc-fct-fse:ManagementCompany and (fibo-fnd-rel-rel:isClassifiedBy value fr-fin-ref:IAA Church Plan)))

An defined class for FIBO Functional Business Entities that are exempted from Securities & Exchange Commission registration under U.S. Code § 80b–3 (b) (5) : “ any plan described in section 414 (e) of title 26, ...". The equivalent class simply consits of all FIBO Investment Advisers that manage funds classified as Church Plans. Inferred members are considered by the exclusion rule, which applies the exclusion status.