but I do hear what you're saying. My sister-in-law goes to a huge church in Peoria, Arizona called Christ's Church of the Valley. On a huge 105-acre lot with a 3500 seat auditorium/sanctuary, ballfields, a leadership institute, coffee shop, bookstore, school, etc. It looks like a community college. Now I have no idea how they handle all their tax requirements; I have to think that in the conduct of actual business and payroll they have to obey all the relevant state and federal laws. But yeah, the place is an enclave....like a country club. Now, it's a complete turn-off for me, even more so than a traditional church, but again taxation of the institution as a church would and should be off limits. It's the offshoots of that which move into the traditional business, education and charitable arenas that could obviously be taxable in various ways. Aren't they already? That's kind of why the question in the OP was a silly hypothetical to begin with. Beto should have called that out, but I don't know how bright he is.