EBU Single Rulebook Q&A 17 August 2015 2015_2227 Classification of Churches and Religious Communities

Will the exposures of churches and religious communities that do not fall under Articles 115 (3), 127, and 128 be classified as Corporates (Article 122) or Retail (Article 123)? Additionally, can these be classified as SMEs? Article 115(3) CRR states how to treat exposures that can raise taxes in accordance with legislation conferring on them the right to do so.