Handled under local laws and with the tax assessor. Most places it is, but then if there are portions that aren't used for specific approved religious purposes, say instead as a school or bingo or...
Assuming the question is, What is tax exempt?..."Exempt income" is legally defined in Title 26, CFR Section 861-8T(d)(2)(ii). But, what follows it is probably more important. "Income that is not...
A person should not be the sole trustee and the sole beneficiary. That arrangement may not constitute a valid trust and the trust property would be vulnerable to creditors and taxes. Trust law is one...