To clarify the tax status of the Young Men's Christian Association retirement fund.

H.R. 1185 was a bill introduced in the 108th Congress to formally classify the YMCA Retirement Fund as a "church plan" under federal tax law. By granting this status, the bill aimed to ensure that the retirement accounts of YMCA employees receive the same tax-exempt benefits and regulatory flexibility as those managed by religious denominations. For YMCA staff, this change was intended to protect the long-term stability of their retirement savings and clarify that their pension benefits are not subject to certain complex federal private-sector pension requirements. While this specific bill did not become law, its goals were eventually achieved through similar legislation signed into law in 2004.