Churches(?) and tax exemptions

Chris Caldwell comments on today's posting about churches:

Speaking of churches and property in DC - what are their obligations in order to maintain their privileged status? I see a lot of shady looking rowhouse-church conversions in Hill East and Near Northeast (and I am sure this trend continues as you head northeast and southeast) that never appear to hold services. This seems like a pretty good tax dodge if you want to hold on to a property indefinitely. Are they ever audited?

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That's a good question.

I think that the tax status of such properties should be challenged. Another possible example of such a dodge is the "Adonai Church International" at 514 H Street NE. I haven't seen anyone go into that building for a couple years. They don't hold services.

514 H Street NE

There is also a rowhouse on the 700 block of 5th Street NE that in the past has come up in a listing in church databases, although it could be the equivalent of a rectory. But if you look at it, it's merely one rowhouse in a block of rowhouses.

Is one of these rowhouses a church?

Illegal parking lot at 817-821 7th Street NE.

Buildings previously extant at 819-821 7th Street NE. Photo by Peter Sefton.

The building on the right had been owned by the Church for more than a decade and was left to rot and fester. Likely this contributed to the neglect of the building on the left, which the Church eventually purchased, left vacant, and then demolished.