2 Answers

The easy answer to this is "no" - the complete answer is far more complicated.

Income directly from their main purpose of operation is not taxable at the federal, state or local level. So contributions from members would not be taxed. Pastors do pay taxes on their salaries.

Properties owned can be a bit complicated. They don't pay property tax on properties directly associated with their charitable purpose - like the church itself, a fellowship hall, or parsonage. But if they own property they rent out to earn money for the church, they do pay property taxes on that. And they might be subject to income tax on the rent if the property is mortgaged, although not if it isn't - I know that sounds strange, but laws are strange sometimes.

no, they don't b/c they are a non-profit.....supposedly. That used to bug my uncle and he'd go into rants about it.