Oftentimes a 501(c)3's receipt will include a "fair market" value of whatever benefit the donor got. When religion gets reclassified as 501(c)3, I wonder how they will do receipts.
Officient salaries / (number of services * average participation) = FMV
This is an nuanced topic that might not be worth going into. The IRS automatically considers a church as tax exempt under 501(c)3. However, churches do not have to apply for that status (although some/many do), and do not have to follow IRS annual filing rules.[0]
