This is good explanation. We have something like this set up for my wives home cleaning service. I an starting to overstand more the more I get into it. And, yes, I think a lay-out of Church directly vs. Church-owned LLC vs. Church-owned land trust for buying, renting, and selling real estate is good to know too! I also, think that a seminar with sticks and figures would help, at least for me. I'm more visual thank textual...Thanks Akiem.