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Those that give up the 501 c(3) give up all of it. There are some small groups in "remnant" Christianity (you know, the wackos on shortwave), who have forsaken the 501 c(3), and pay taxes on everything (those who pay taxes at all).

Were i to form a particular church, i would be inclined to structure such that it has no assets, and no budget, paying as it goes, renting facilities, giving the excess to various works so that there is a zero sum. When the government attempted to get complience to the "party line" by theatening to take tax exemption, the only sound heard in the church would be laughter at the foolishness of the heathen.

We have become vulnerable because of our material possessions in the churches.