Churches should NOT be tax exempt except..

[Jeff In Milwaukee]

32. Couple of things...

Churches aren't exempt from payroll taxes. They pay those like any employer.

Clergy still get a "housing allowance" exemption that is antiquated -- and exempts a portion of their income from taxation -- and it needs to go. Nothing personal, clergy, but a job is a job is a job.

To calculate "income" for a church, it should be defined as net of all income (whether tax deductible or not) minus staff salaries, maintenance of the church's building and other expenses like utilities. Religious instruction and outreach DO NOT COUNT.

Since churches don't have shareholders, what's left are either religious instruction/outreach or services to the general community (food pantries and such) that DO NOT have any religious test or requirements in order to receive a benefit. If a church provides more community benefit than religious activity, then it has no tax liability. But to the extent that it has more religious activity than community benefit, it's going to pay taxes.

First in line for tax revenue should be local school districts that are getting stiffed on property taxes.

And as has been mentioned, churches are subject to ALL relevant requirements with regard to employers. If the churches don't like that, then they should get volunteers to do the job.