Fascinating:
http://www.alliancedefendingfreedom.org/content/docs/issues/church/Pulpit-Freedom-Sunday-FAQ.pdf
Would a temporary loss of tax-exempt status have a
significant impact on the taxes of our church members?
A Only those church members who “itemize” their deductions (roughly 30 percent of
church-goers nationwide) could be affected by the possible loss of tax exempt status.
Those who take the “standard” deduction (roughly 70 percent of church-goers
nationwide) would not be affected at all because they do not itemize their
contributions to the church as deductions. There is an argument to be made that
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those who “itemize” may still consider their contributions tax deductible, as churches
are automatically tax exempt under the Internal Revenue Code. For instance, if a church
loses its tax-exempt status for the pastor speaking from the pulpit, there is an argument
to be made that because the church is automatically exempt under section 508(c)(1)
(A) of the Internal Revenue Code, the tax-exempt status is only lost for the day the
sermon was preached, and any contributions made at other times would still be
deductible. It is important to note that this argument has not been tested and taxpayers
should seek professional advice before claiming any such deduction for itemization.
And even then it would only matter if you were audited.