I understand and agree. Accounting trick or not you asked how they do it, and that's why I responded. Getting around taxes and government rules and regulations is still acceptable from the IRS's point of view as long as they are keeping separate accounting books and separate organizations. I never suggested it was right, just how it's done.
Although, I do suggest faith based organizations follow the same model to avoid the expected interference by government into their church.
After Lyndon Johnson was elected to the Senate, he changed the IRS Tax Code (in an underhanded fashion) in 1954 (I think) because most preachers in Texas knew how immoral he was and many of them denounced him from the pulpit.
Lyndon Johnson had it changed for his political survival, and that is why churches have the restriction today.
It was a very long and good tradition of the churches in American history (prior to 1954) to speak about politics and political candidates and office holders because of the moral implications for the congregation...
In other words, only about 1/4 of the history of the United States has had this restriction - which is an infringement on both Freedom of Speech and Freedom of Religion, in my opinion...