It's less about the size of the church and more about the % of the church's untaxed revenue that is spent on salaries and mostly-single-use worship space. Plenty of small churches spend almost all of their revenue on pastoral salary and workship space. It's fine, to each their own, but treating that sort of tithing the same way we treat donations to actual charities seems weird. Both Ikea and non-charitable $ spent by churches should be taxes.

TBH though, it's not 1800. we should stop (not) taxing based on institution type and start (not) taxing based on where the dollars are going. This would solve lots of problems in the non-profit world (including IKEA and churches).

> we should stop (not) taxing based on institution type and start (not) taxing based on where the dollars are going

While I don't necessarily disagree, this seems like it would create a large administrative burden and a strong incentive for businesses to simply lie (or creatively disguise) where there money going. This seems easier than fraudulently registering a for-profit business as a non-profit. Although I suppose it's hard to say whether the current or your proposed approach would result in tax breaks really happening where we want them.

Thank you, and absolutely correct. Also, thanks for differing Mega churches from small churches.