No, they don't. The rules for tax deductible charitable contributions are pretty clearly spelled out. People gathering in someone's home to worship together qualifies no one for a tax deduction.
Steve.
Actually you can, not under a charitable contribution, but as a business expense.
It doesn't sound like you know what you're talking about. If business is being transacted, and a profit is being made, you pay taxes on the profit. A house church hardly qualifies as a business.
Steve.
"I was a deerhunter long before I was a man." ~Gene Wensel's Come November (2000) "A vote is like a rifle; its usefulness depends upon the character of the user." ~Theodore Roosevelt