"Every state affords some type of property-tax exemption to churches, 
synagogues, mosques and other religious landowners, typically through 
statutes that also cover charities, libraries, museums, private schools 
and other secular nonprofit groups. Indeed, when the Supreme Court 
ruled on the constitutionality of this tax break in 1970 it noted 
approvingly that the benefits did not fall exclusively on churches.

But those venerable tax statutes did not envision the reality of modern 
congregations that operate athletic programs in their own gymnasiums or 
fitness centers, as well as bookstores, music and video production 
units, coffee shops, counseling services, ice cream parlors, child care 
programs and multimedia ministries that beam their messages from 
satellite dishes or television transmission towers."

http://www.nytimes.com/2006/10/10/business/10religious.html





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