No, they're a mix of an association and a charity. But mostly association. They've got members, the members vote for leaders, they contribute funds to rent a bu

No, they're a mix of an association and a charity. But mostly association. They've got members, the members vote for leaders, they contribute funds to rent a building and hire someone to lead the service. There's nothing business about a normal church. For limits and thresholds, I'd suggest "No property tax for congregation/worship space up to $X per Y members, no payroll taxes for 1 person involved in services or charity work per Z members". Most churches don't have millions of members. Mine has about 200. It's part of a larger denomination, but membership is through the local congregation. I suppose religions should have some freedom in how to structure this sort of thing (not all have their leaders chosen by their members, for example, and some are more top-down organised), but I also think it's fair to have some restrictions on the more business-like organisations in order to prevent abuse. And if people really do want a big, monolithic, top-down business-like organisation, they can always just pay their taxes.