[b]The decision of the Lagos state government to tax sales from books, tapes, compact disc and other materials sold by churches in the state is leading to a crisis, as the Pentecostal Fellowship of Nigeria (PFN) rejected the idea and may head to court to challenge the decision.

The PFN said while it backed the move by the state government to tax church pastors and workers, it would not subscribe to taxing materials sold by the church. National Secretary, PFN, Pastor Wale Adefarasin, yesterday, at a news conference, said since the church is not engaging in business by selling these materials, the state government has no right to tax them. According to him, it is the right of government to tax sales arising from trade or business, but noted that the church was not doing business by selling those materials.

“We are not engaging in business. The tapes, CDs, and other materials are simply messages meant to develop our people,” he said. Adefarasin disclosed that PFN has informed its lawyers on the current development, adding that “our lawyers are working on it. We will make our position known later.” On the move to tax pastors and church workers, the PFN scribe said it was a welcome development, adding that the state government is not taxing churches but pastors and workers who earn salaries.

“Any Nigerian who earns salary must pay tax. Church workers who earn salaries are taxable. Pastors, church workers must pay tax. “No Nigerian is above the law. Anyone who qualifies to pay tax must pay. The bible gives us injunction to be law abiding. We are spiritually obliged to pay taxes,” he stated. [/b]On the Niger Delta, Adefarasin said a great injustice was being done to the people since they own the resources being tapped by the government.

“You can’t resolve this issue by war. The lasting solution will come through dialogue and not war. You can’t continue to allow an area to be deprived when you produce the wealth of the nation from their land. “This problem can’t be solved by warfare but by dialogue. The church can help rebuild the trust of the people of the Niger Delta in the government,” he said. On church leaders buying private jets, Adefarasin said there was nothing wrong in it, adding that it is more economical and stress-free to use a private jet than board a commercial plane while travelling. He, however, warned against ostentatious and flamboyant living by some pastors who buy and drive flashy cars.

http://thepmnews.com/2009/06/05/tax-pastors-go-to-court

The federal law states that if a church or mosque has a house it rents out for money, it must pay taxed on that profit. Is that different form paying tax on profit a church or mosque makes from book sales,etc.

very funny - dem no wan spend d dough.

If I do bad I feel bad,If I do good I feel good that is my Religion -Abraham Lincoln. Now if a Church/Mosque purchase a whole warehouse that was paying tax before and now rent the place for worship,why will they refuse payment. And Shame on the Government that cannot provide stimulus even before thinking of stimulus what led to collapse of the company ,ask me ? its power ? Is there no ministry that will see to Dying company,believe me more job more tax and the cycle keeps multiplying  . Adefarasin should not lie ,they are making Millions from that sales .

moneygurl:



The federal law states that if a church or mosque has a house it rents out for money, it must pay taxed on that profit. [b]Is that different form paying tax on profit a church or mosque makes from book sales,etc.

Capital NO!

I do agree with Governor Fashola that religious leaders should be compelled to pay taxes. In fact this issue is more than just paying taxes. I have always campaigned for stricter regulation of religious organisations - in terms of financial accountability. But before I go any further, I will state my interest. I’m a Christian and I do attend a Pentecostal church. But I will also be the first to criticise the Christian faith and more especially the Pentecostal mission. I believe they are the most guilty when it comes to financial transparency and accountability.

It is very unfortunate that whenever anyone criticises the activities of the Church or their leaders, you are likely to be classified as an ‘anti-Christ’. Even when such criticisms are genuine and unbiased, church evangelicals will label it blasphemous!

For me, most of Nigerian churches and their leaders can be accused of ‘double dipping. On one hand, they claim to be charity organisations – hence should be tax exempt, but on the other hand, they are reluctant to be transparent about their financial dealings. The fact is no one really knows the balance sheet of these Pentecostal churches or how much the leaders earn in salary. And it is even more unfortunate that the government allows this financial recklessness to perpetuate.

Why wouldn’t religious leaders pay taxes? I agree with Governor Fashola, that these religious leaders use the roads, their children use the schools, their wives use the markets, they use water, they enjoy the benefits of the security the government provides. So they are happy to enjoy these freebies at the expense of the masses who struggle hard to keep up their tax payments. But on the other hand, they can continue to live in their palatial mansions and junket around the world in their private jets.

However, the structure of Nigerian churches (especially Pentecostal) will make it very challenging for the State Government to enforce the tax regulation. The Federal tax law exempts religious institutions from tax payment but not leaders of religious bodies who earn salaries from such organisations. We currently have a situation where there is no clear delineation between the church and its leaders. Most of these leaders are not on any stipulated salaries. Some will even tell you that they don’t earn salary but live on goodwill of church members! We then need to ask ourselves, is it public goodwill that has helped purchased multi-million naira private properties? Is it public goodwill that paid for multi-million dollar private jet? Is it public goodwill that pay for the exotic holidays? Is it public goodwill that pays for the convoy of expensive cars? We’ve heard it all before!
The truth is they run these churches like a one-man private business or what I will term as ‘sole trader’. They dip their hands into church funds as if it is their family inheritance. They use church funds to finance their grandeur lifestyle. They live in the most expensive areas of the country. They are happy to show off their private jets as the Lord’s doing that his marvellous in the eyes of the ‘poor’.

The Churches themselves are no exception. We are now seeing churches engaged in secular business. As I wrote in one of my piece, Nigerian churches are now big time real estate investors. Some of the most expensive educational institutions in Nigeria today are owned by religious organisations. I wouldn’t be surprised if some have invested in the stock market. But that doesn’t really bother me. My concern is, we need to know where charity work ends, and profit-making begins. A charity organisation (which includes Churches) should not be engaged in any profit-making activity. In an ideal world, they are not expected to have huge bank balance, if they sincerely engage in charity work. It is only fair that if a church has property which it rents out and from which it earns income, it should pay tax from such earnings.

So what am I saying? You can be sure that some of these dodgy Church leaders will do everything to circumvent the system. And until, the Government sets up a regulatory authority to monitor the activities these churches and their leaders, Governor Fashola will be facing an uphill task.

moneygurl:

The federal law states that if a church or mosque has a house it rents out for money, it must pay taxed on that profit. Is that different form paying tax on profit a church or mosque makes from book sales,etc.

Yes it is! Churches need funding, and most cases, the profits from the sales of books and other paraphenelia go to funding church activities. So, the answer is Yes, it is different. If the law specifically states that this tax is on profits from rental properties then it can not apply the same law to sales of church items.

no need for revolution when we're discussing religious leaders.

@Kobojunkie
I agree with your point that churches need funding. And i guess that is why like other charities they don't get taxed on donations they receive.
However, the question we need to ask the Pastors is this 'who collects the proceeds from the books, tapes etc sales?

If the books are written under the name of the church then I agree that the proceeds should be tax exempt. But if the books are written by Pastors and they hold the copyright, then it is only reasonable that income received from its sales be taxed.

Similar issue came up with a Nigerian Church in the UK. Where the UK Charities Commission had to come in.

The challenge in Nigeria is that the relatiosnhip between church leaders and 'the church' is very fuzzy. And until that relationship is properly regulated Mr Fashola will only be chasing shadows.

The Fraudsters: politicians, banks and worst of them all are the religious organizations and their leaders.
The Losers: the idiotic, cowardly and gullible nigerian masses.

Kobojunkie:

Yes it is! Churches need funding, and most cases, the profits from the sales of books and other paraphenelia go to funding church activities. So, the answer is Yes, it is different. If the law specifically states that this tax is on profits from rental properties then it can not apply the same law to sales of church items.

So funny how we like to defend the constitution only when it suits us, but turn around to condemn it to death when it does otherwise.

good one nuzo. the federal character thread comes to mind.

sbo:

Similar issue came up with a Nigerian Church in the UK. Where the UK Charities Commission had to come in.

The challenge in Nigeria is that the relatiosnhip between church leaders and 'the church' is very fuzzy. And until that relationship is properly regulated Mr Fashola will only be chasing shadows.

Exactly!!!

Currently the law of the land is not against Pastors/churches making money through donations or sales of books, and you are right, the relationship between religious leaders and churches/mosques remains fuzzy but you have to understand that if the state decides to go after them, then it would also need to go after the traditional religions as well. I mean I remember Fashola spent about 800 million on the Eyo festival, some time ago, which happens to be linked to traditional religion in some way. So, yes, he can choose to regulate them but he needs to make sure he regulates them all, or he will open another can of worms. But at this time, I don't think the law is really on his side when it comes to his demanding taxes be paid on proceeds from book sales and item like that that are linked in some way to the church/mosques. You have to understand that these religious leaders have very good lawyers, in fact, maybe better than Fashola and the state can afford right now. I would even be willing to bet that there are out there lawyers willing to offer their services to some of the churches for free.

nuzo:

The Fraudsters: politicians, banks and worst of them all are the religious organizations and their leaders.
The Losers: the idiotic, cowardly and gullible nigerian masses.

So funny how we like to defend the constitution only when it suits us, but turn around to condemn it to death when it does otherwise.

Ok. So, what part of the constitution are we talking of here? Seriously, I would appreciate it if you could point that part out to me.

bawomolo:

good one nuzo. the federal character thread comes to mind.

On the other, Federal Character DOES NOT, I repeat, DOES NOT suit me. I don't know why you are unable to understand that I am against TRIBALISM/RACISM of ANY KIND being made LEGAL. I don't know how you turned that to mean that law suits me in some way. I thoroughly explained myself and I am sure if you go back and read those posts again, you would clearly understand that I am not FOR IT AND SO WOULD NEVER demand it be HONORED IN ANY CASE. I do hope this at least helps you understand how your saying it SUITS ME makes absolutely NO SENSE. 

What you are saying is as stupid as claiming those who fought to change the laws in America in the case of voting rights for slaves and women’s rights to vote only did so because it suits them. That is just ridiculous thinking.

It is simple!!

E.g, I AM AGAINST ANY LAW THAT REDUCES A HUMAN BEING TO AN ITEM, AND SO, I WOULD NEVER VOTE FOR, SUPPORT THE IMPLEMENTATION OF, OR EVEN STAND FOR SUCH A LAW.

I hope this helps!!

Kobojunkie:

Exactly!!!

Currently the law of the land is not against Pastors/churches making money through donations or sales of books, and you are right, the relationship between religious leaders and churches/mosques remains fuzzy but you have to understand that if the state decides to go after them, then it would also need to go after the traditional religions as well[b]. I mean I remember Fashola spent about 800 million on the Eyo festival, some time ago, which happens to be linked to traditional religion in some way.[/b] So, yes, he can choose to regulate them but he needs to make sure he regulates them all, or he will open another can of worms. But at this time, I don't think the law is really on his side when it comes to his demanding taxes be paid on proceeds from book sales and item like that that are linked in some way to the church/mosques. You have to understand that these religious leaders have very good lawyers, in fact, maybe better than Fashola and the state can afford right now. I would even be willing to bet that there are out there lawyers willing to offer their services to some of the churches for free.

N800 million? can you please provide a link to the article that showed the state paid 800 million. It was local sponsors like Globalcom, Indomine, Coca-Cola, etc that sponsored the event. Even the place of the event TBS was given to them for free by the company that owns the place.

moneygurl:

N800 million? can you please provide a link to the article that showed the state paid 800 million. It was local sponsors like Globalcom, Indomine, Coca-Cola, etc that sponsored the event. Even the place of the event TBS was given to them for free by the company that owns the place.

Well, so you are confirming that 800 million was spent on the festival? Yes OR NO? Regardless of the source of the money, Eyo is linked to traditional religion.

Kobojunkie:

Well, so you are confirming that 800 million was spent on the festival? Yes OR NO? If it is a YES, then He would have to go after those as well.

It was actually N120 million that was budgeted. And the cost was covered by Globalcom as the main sponsors with other companies, it was all over the news and newspaper. And he was talking about he hopes the success of the event, will get other company's to join sponsoring the event in the future.

I just spent the last 10 minutes looking for a source and have still come up with nothing. I don't know if Globalcom sponsored it or not as you claim as I did not read or hear of that part, apart from now from you. Anywho, the point I am trying to make is that any new rules on religious establishments and taxes would also apply to traditional religions in the state, and this does not stop the churches or mosques from moving base to other states where such laws are not found.

Kobojunkie:

I just spent the last 10 minutes looking for a source and have still come up with nothing. I don't know if Globalcom sponsored it or not as you claim as I did not read or hear of that part, apart from now from you. Anywho, the point I am trying to make is that any new rules on religious establishments and taxes would also apply to traditional religions in the state, and this does not stop the churches or mosques from moving base to other states where such laws are not found.

http://www.nigerianbestforum.com/blog/?p=10991

http://anax1a.pressmart.net/nigeriantribune/NT/NT/2009/04/16/ArticleHtmls/16_04_2009_051_003.shtml

You can look at past threads on Nairaland about the festival.

Well, I guess the posts say GlobalCom was one of the sponsors. But can we now get back to the Thread/topic now?

Why does a Pastor even need to go to court considering that even the Messiah himself decided to pay tax.

1. Notice that the Messiah did not say taxation was right.

2. Instead the Messiah showed us and example of how to react when people are trying to take advantage of us using taxation as a weapon.

That Pastors choose to go to Court shows the height of hypocrisy and where most of their priorities lie.

3. Paul was a full time Pastor who still derived income from working (chk ur scriptures), hence why must someone claim to be a full-time pastor and only base his/her source of income on church money.

4. The Creator Himself would punish those that choose to discriminate against Bible believers by trying to tax their leaders, hence a true bible believer ought to know that there really is no big deal when taxation is imposed on the churches.

It was imposed on the Messiah Himself and he did not take anyone to court, so why must some Pastors choose to do something contrary to what the Messiah himself choose to do.

No wahala sha at least it makes it easier to know who is for the work and who is for the money.

EYO no get any religious link to it abeg. i should know, im a decendant of the owners/custodians of EYO ANGERE (spelling)

what if they have links to traditional religions. TAX THEM ALL IF THEY SELL BOOKS, CD's, DVD's, etc etc

must_a_far:

EYO no get any religious link to it abeg. i should know, im a decendant of the owners/custodians of EYO ANGERE (spelling)

You sure say you be real descendant? Eyo? Adamu-Orisha? I mean you don't really have to be a genius to know it is. COME ON dude!!

must_a_far:

what if they have links to traditional religions. TAX THEM ALL IF THEY SELL BOOKS, CD's, DVD's, etc etc

If you are saying tax them all, are you also saying all NGO's and other non-profits that sell books, CD's and DVD's ought to be taxed?

@No2Atheism, so, never mind that the messiah himself went religiously to the temple, pastor's ought not to?

In the New republic of Benin , they shall not be tax on sure books.

and what religious link have u noticed. the part where it is only done to honor dead kings, chief or prominent lagosian or is it the fact that it is only restricted to lagos island yet when these thieves aka leaders decide to show off and spend money. they have cultural day in NYC and display somn they call EYO.

as per taxing them all, the money they have is mainly from donations. most NGO/charities do not write books, their members, workers, do and sure they get taxed on those sales of books. if i write a book today about something religious, are u saying i shouldnt be taxed on the proceeds because the contents of my book follows the religious line.

Similar issue came up with a Nigerian Church in the UK. Where the UK Charities Commission had to come in.

In reference to the above,  A commission independent of the church  but knowledgeable and credible is needed. If the churches are hiding
under the banner of a charitable organistion , won't it make sense if there is an effective regulatory body overseeing the church business activites.

Any organisation that is identifying itself to be a charity organisation should have less cash on its balance sheet.  They should be rich in projects.
There should be auditors on the ground scrutinizing them. At least this will be another employment opportunity for those with ICAN and no jobs.
In lagos, there are churches in every street. probably one of the most florishing sectors in Nigeria.

The fundamental issue in Nigeria is that we need to be educated from the grassroot the social benefits of taxation.
So i agree with @SBO - if the churches or other so called organistions have nothing to show for the charitable status. LET THEM PAY UP!!

must_a_far:

and what religious link have u noticed. the part where it is only done to honor dead kings, chief or prominent lagosian or is it the fact that it is only restricted to lagos island yet when these thieves aka leaders decide to show off and spend money. they have cultural day in NYC and display somn they call EYO.

Eyo is linked to traditional religion. It is called Adamu-Orisha. You do know what that means, right? The cultural day you have in NYC features lots of characters, but EYO day is for EYO.

must_a_far:

as per taxing them all, the money they have is mainly from donations. most NGO/charities do not write books, their members, workers, do and sure they get taxed on those sales of books. if i write a book today about something religious, are u saying i shouldnt be taxed on the proceeds because the contents of my book follows the religious line.

Non-profits organizations, for example here, are allowed to sell products and donated items to raise money for causes, operation cost etc. Sometimes, they sponsor book sales, CD, DVD, to help raise money as well.

Below are bits from the IRS info on Religious organizations here in the US

Exempt Purposes - Internal Revenue Code Section 501(c)(3)

The exempt purposes set forth in section 501(c)(3) are charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition, and preventing cruelty to children or animals.  The term charitable is used in its generally accepted legal sense and includes relief of the poor, the distressed, or the underprivileged; advancement of religion; advancement of education or science; erecting or maintaining public buildings, monuments, or works; lessening the burdens of government; lessening neighborhood tensions; eliminating prejudice and discrimination; defending human and civil rights secured by law; and combating community deterioration and juvenile delinquency.



Churches and religious organizations, like many other charitable organizations, qualify for exemption from federal income tax under IRC section 501(c)(3) and are generally eligible to receive tax-deductible contributions. To qualify for tax-exempt status, such an organization must meet the following requirements (covered in greater detail throughout this publication):
■ the organization must be organized and operated exclusively for religious, educational, scientific, or other charitable purposes,
■ net earnings may not inure to the benefit of any private individual or shareholder,
■ no substantial part of its activity may be attempting to influence legislation,
■ the organization may not intervene in political campaigns, and
■ the organization’s purposes and activities may not be illegal or violate fundamental public policy.


Recognition of Tax-Exempt Status
Automatic Exemption for Churches

Churches that meet the requirements of IRC section 501(c)(3) are automatically considered tax exempt and are not required to apply for and obtain recognition of tax-exempt status from the IRS.

Although there is no requirement to do so, many churches seek recognition of tax-exempt status from the IRS because such recognition assures church leaders, members, and contributors that the church is recognized as exempt and qualifies for related tax benefits. For example, contributors to a church that has been recognized as tax exempt would know that their contributions generally are tax-deductible.

Church Exemption Through a Central/Parent Organization

A church with a parent organization may wish to contact the parent to see if it has a group ruling. If the parent holds a group ruling, then the IRS may already recognize the church as tax exempt. Under the group exemption process, the parent organization becomes the holder of a group ruling that identifies other affiliated churches or other affiliated organizations. A church is recognized as tax exempt if it is included in a list provided by the parent organization. The parent is then required to submit an annual group exemption update to the IRS in which it provides additions, deletions, and changes within the group. If the church or other affiliated organization is included on such a list, it does not need to take further action to obtain recognition of tax-exempt status.

An organization that is not covered under a group ruling should contact its parent organization to see if it is eligible to be included in the parent’s application for the group ruling. For general information on the group exemption process, see Revenue Procedure 80-27, 1980-1 C.B. 677.
Religious Organizations

Unlike churches, religious organizations that wish to be tax exempt generally must apply to the IRS for tax-exempt status unless their gross receipts do not normally exceed $5,000 annually.

http://www.irs.gov/pub/irs-pdf/p1828.pdf

Now definitely, if the sale is private, then it does not belong to the church and so ought to be taxed. I mean a good example of a non-profit that sells Books, DVDs, CDs etc to raise money for operation costs is PBS ( public broadcasting Service). I am guessing you have at least seen one of there drives where they have people calling in to purchase books, videos and DVDs to help raise money and all that sort.

yommyuk:

Similar issue came up with a Nigerian Church in the UK. Where the UK Charities Commission had to come in.

In reference to the above, A commission independent of the church but knowledgeable and credible is needed. If the churches are hiding
under the banner of a charitable organistion , won't it make sense if there is an effective regulatory body overseeing the church business activites.

Any organisation that is identifying itself to be a charity organisation should have less cash on its balance sheet. They should be rich in projects.
There should be auditors on the ground scrutinizing them. At least this will be another employment opportunity for those with ICAN and no jobs.
In lagos, there are churches in every street. probably one of the most florishing sectors in Nigeria.

The fundamental issue in Nigeria is that we need to be educated from the grassroot the social benefits of taxation.
So i agree with @SBO - if the churches or other so called organistions have nothing to show for the charitable status. LET THEM PAY UP!!

But Churches/mosques ARE Charitable Organizations. They do not NEED to qualify because a church/mosque is Considered a Charitable Organization. May not be Charitable in the way you percieve but they are generally considered Charitable organizations.

Kobojunkie:

You sure say you be real descendant? Eyo? Adamu-Orisha? I mean you don't really have to be a genius to know it is. COME ON dude!!

If you are saying tax them all, are you also saying all NGO's and other non-profits that sell books, CD's and DVD's ought to be taxed?

@No2Atheism, so, never mind that the messiah himself went religiously to the temple, pastor's ought not to?

1. This is not about the issue of salvation or works of righteousness, so please save that kinda of response for another time.

2. My response is based on the bible not based on what others are doing.

3. The Messiah did not tell us to personally go and report ourselves to the tax authority that we want to pay tax by force. Nope He did not do that. Nevertheless he showed us an example in which he showed us that we should still go ahead to pay the tax even when it is obvious to everyone that the tax collector was trying to cheat us. The battle is not ours to fight, hence things need to be seen from the spiritual perspective and not always from the perspective of court of law.

4. To understand what the Messiah did in the case of the tax collector, you need to really understand what he means when he says: If someone tries to slap you on one cheek then turn the other to him for him to slap also.


Hence the Messiah was showing us an example to follow when tax collectors tried to cheat us or intimidate us by demanding a tax which though it is lawful, yet is immoral and unbiblical. Yes it is immoral and unbiblical for taxes to be demanded from churches, however it is also Christ like for those churches to go ahead and pay those taxes. Based on the simple fact that that which "lawfully belongs" to Ceasare should be given unto Ceasare and that which lawfully belongs to the Creator should be given unto him.

The work of the Gospel is not dependent on how rich a church is, for the simple reason that the Creator Himself would provide all that is need to spread the gospel, He has been doing so and would continue to do so. The issue here is that the love of money is pushing some pastors to contradict the Messiah himself in this case of taxes or no taxes.

It is simple to see from the bible that the Messiah knew it was lawfully to give taxes because the government of that time made it a law to give taxes wen demanded. Hence the reason why the Messiah had no qualms given the tax collectors their tax, despite that he had the power not to do so on moral grounds.

Hence that churches decide to take the state government to court is the height of unbiblical practise. The job of churches is not in the church their job in terms of fighting the tax is in the place of prayer. When they pray and the Creator determines that the should not pay taxes, then obviously the Creator himself would force the government to change the law without needing the churches to lobby for a change in law.

What is going on here by going to court only shows that some of these churches have decided to take control and dictate the outcome of their own destiny instead of depending on the provider and giver Himself.

but they are generally considered  Charitable organizations.

That is the problem. "General Perception"

In the UK, you have to registered for the status with the regulatory body in charge. Then u will be assigned a unique charity number.
To that body you must file in your accounts annually. If you fail to do so u are struck off the list.
hence making you a profitable entity.

Then the taxman will come after yah

No2Atheism:

1. This is not about the issue of salvation or works of righteousness, so please save that kinda of response for another time.

Roflmao!!!! Roflmao!!!! Roflmao!!!!
You came on this, and posted the question below

No2Atheism:

Why does a Pastor need to go to church considering that even the Messiah himself decided to pay tax.

I responded telling you that the messiah frequented the temple, so why can’t pastors, and you somehow think I am the one bringing salvation or works of righteousness into this?

Roflmao!!!! Roflmao!!!! Roflmao!!!!

No2Atheism:

2. My response is based on the bible not based on what others are doing.

Apparently, not the whole bible since the same Bible tells you that the messiah frequented the temple. Roflmao!!!
Oh boy!!

i lost hope in Nigeria pastors 5 years ago.

they can go any were they want to GO.
tax is an effective tool of government and must be paid.

yommyuk:

but they are generally considered Charitable organizations.
That is the problem. "General Perception"
In the UK, you have to registered for the status with the regulatory body in charge. Then u will be assigned a unique charity number.
To that body you must file in your accounts annually. If you fail to do so u are struck off the list.
hence making you a profitable entity.
Then the taxman will come after yah

When I say churches are charitable organizations, I mean that churches basically provide some charitable service to members of a community. This could include the teaching of religious and spiritual lessons (feeding of the soul), feeding of the poor if necessary, taking on projects in communities and so on. So it is wrong to assume that if an organization does not engage in helping feed the poor in the community, it is not charitable.

Well, here it is sort of the same way. Only those churches are known in the books as charitable organizations but they do open their books to the IRS almost every quarter. I used to run a non-profit from here a couple of years ago, and I don’t believe that you get dropped off the list here but you do get audited if there is suspicion of some sort. And if you are cleared, you are cleared to continue operating as a non-profit.

Now in the case of churches in Nigeria, I think we somehow fail to, in our haste to condemn churches, understand that the problem we have now is as a result of neglect on the side of the government for so long. These mega churches have been allowed to function in the way they have for so long and so the government is likely never going to really know how much tax, if any, many of them owe.

There are currently no laws against churches growing to the size we have down there; no laws against churches operating schools, banks etc. No laws prohibit churches from legally bringing in millions, if not billions in donations/revenue each year. And yes, it is perfectly legal for anyone to donate money of any amount to a church or non-profit.

So, yeah, the government can start now to make changes but I am more concerned about the small churches that actually do a lot to help people in their communities with the little they can afford. When we all go out to punish the mega churches for getting so massive and bringing in so much money, what about the small churches that are likely to be affected?

If it is sold, it should accrue tax. What you in turn use the profit for is irrelevant.
Sales is not a religious function, else we can argue that bookshops or publishers that specialize in religious materials should also be tax exempt.