Non-profit groups and charities have to file documents to qualify for a tax exemption in most countries. As far as I can determine, religious groups do not have to account for anything in most countries, regardless of the initiative - business or not , or how tyhe funds are used. That seems odd to me. (Anyone remember the lifestyle of Jim Bakker of the PTL - before he was found out, jailed for fraud, and IRS revoked the church's tax free status)?