Faith Facilities and Sanctuary Space (Worship-Building Operations)

US worship-building operations: state property-tax exemption for religious use, RLUIPA zoning, facility-use policies for outside renters (interfaith co-use, 12-step, day care, weddings, funerals, cell tower), IRC §512(b)(3) rental UBIT and the §514 debt-financed trap, house-of-worship insurance (sexual-misconduct riders, 15-passenger van, Church Mutual / Brotherhood Mutual / GuideOne), deferred-maintenance FCAs, historic preservation, closed-church sale under denominational trust clauses (Dennis Canon, PCUSA, UMC, Jones v. Wolf), and sanctuary hosting. Triggers: 'facility use policy,' 'property tax exemption challenge,' 'wedding for non-member,' 'sell the building.' Not f…