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Religion: "the service and worship of God or the supernatural." If they are allegedly a non-theist comedy club then one would think that they should not be able to organize as a religious organization and are, arguably, engaged in tax fraud. I'll note that I have not reviewed the Georgia statutes at issue but strikes me as something worth lookin into.

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I think the issue here is that the US does not offer a very specific or good definition for “church,” which leaves the door open for the Church of Satan and others to classify themselves as such

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