If the Bibles are given away and no charge is demanded for use of the church by the beneficiaries of its charitable services embodied in that property, there would be no tax.
OTOH, if someone associated with the church were to use that church as his own home, yes the materials going into that roof would be taxable in the same sense that a computer purchased by a business were to be used for purely personal consumption by the owners or employees of that business it would be taxable.
If the Bibles are given away and no charge is demanded for use of the church by the beneficiaries of its charitable services embodied in that property, there would be no tax.What do you mean? No tax when they bought them or no tax when they gave them away?