To treat certain arrangements maintained by the YMCA Retirement Fund as church plans for the purposes of certain provisions of the Internal Revenue Code of 1986, and for other purposes.

H.R. 5365, which became law in 2004, officially designates the YMCA Retirement Fund as a "church plan" under the Internal Revenue Code. This classification allows the YMCA’s pension and employee benefit programs to operate under the same federal tax rules and regulatory exemptions typically granted to religious organizations. For YMCA employees and retirees, this ensures their retirement accounts and death benefit plans maintain their tax-exempt status and provides the fund with greater flexibility in how it manages and structures its pension benefits.