[Fido969]

Here’s an interesting sidebar.

Churches, while by default non-profits, are also, as are non-profits, subject to “unrelated business income tax” if the engage in certain activities.

Selling adverting is one of those activities. If the church collected more than $1000 in UBI then the church must prepare and file a form 990-T and pay tax on any net income that might result from the activity.

The 990-T is a public document, and must be provided by the entity to the public.

[Fido969]

Looking into this, the organization is not a “church” but a plain vanilla non- profit. On their 2022 990 they indicated they did file a 990-T.