Not much of an answer for you, but I don't believe it takes much to "qualify". Across the street from the house I grew up in, there was suddenly a "church". Now, this was a completely residential neighborhood. The address for this church was a typical split level house just up from my house. At some point it was sold to a guy and his family and they registered it as a church. This allowed them to not pay real estate taxes.
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Strive to be more curious than ignorant.
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