Small churches usually start in people's homes, and like most home-based businesses, they could easily get around paying taxes. Once they have enough to own a building in the churches name, they should have enough members to keep up with maintenance of the building and property taxes, just liek everyone else.
I don't recall Jesus ever asking for any tax-exempt status for the church. Churches use city/county/state/federal services and there is really no need for any organization or individual to not pay for the services that they share.
Read Romans 13:5-7
If a church catches on fire, the fire department responds. If there is a break in, the police respond. If the US is attacked, then our Army defends all of the US, including churches and other tax-exempt organizations.






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