Churches shouldn't lose their tax exempt status. People tend to picture most churches as being large and run by very wealthy pastors. That's not the case. It's somewhat difficult to calculate avg. church size (regularly attend vs. on the rolls), but the average church only has about 75 people in attendance on any given Sunday morning, or about 20-25 families (prodigalthought.net). Most churches and pastors are on small budgets, but still contribute good work.