[pigdog]

They are not taxable.

[Your Nightmare]

They are not taxable.

The purchase of pews are taxable (unless they plan on selling them).

[Always Right]

They are not taxable.

It has been determined that the pews would be taxable, but not the salary. Goods and services purchased by a church are in fact taxable except wages and items bought for resale or export. You may not agree, but that is the proper reading of the bill and consistant with Kotlikoff.