The practical consequence I'd lead with is this: a narrow worship-and-charity exemption keeps the tax collector out of the sanctuary, while commercial sidelines like a coffee shop or gym still pay under the unrelated business income tax. So yes, to my opponent's question, those arms can be taxed. Does that require classification? Sure, but it's ordinary tax administration based on receipts, separate accounts, and activity, not on judging sermons. Auditing a gym's books isn't auditing doctrine. That's a far less intrusive line than taxing all church property and asking assessors to decide which square feet are religious. My opponent's cost-shift point is real, but exemptions for hospitals and universities shift costs too, and we tolerate that for pluralism. Walz v. Tax Commission worried about state evaluation of religious content, not counting membership dues. So the choice isn't blank check or entanglement; it's a bounded exemption plus Section 511 taxation of commerce. That's the more neutral practical outcome.