Satan, how does someone prove a negative? Jahn has already shown that (a) tax-exempt status was given to non-profit organizations, and (b) churches were included in this grouping. Apparently, there is some sort of filing requirement that churches are exempt from. Do you have any other proof that churches are treated differently than other non-profits? If churches are otherwise treated identically, on what basis (other than some fundie’s opinion) do you have that SOCS has anything to do with this issue?