Craig E. and Debbie A. Brown - Page 3

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          children before and after school, drive the children to school,             
          and clean the house.                                                        
               Petitioner is a member of Christ Holy Sanctified Church                
          (CHSC). Petitioner's father, Eugene Brown, is the pastor of CHSC.           
          In 1989, petitioner was assigned the position of minister of                
          music by the CHSC board of elders. In this position, petitioner             
          organized choirs, played music, and performed other music-related           
          functions. Petitioner was not an employee of CHSC and did not               
          receive a salary from CHSC. In addition to his CHSC music                   
          ministry, petitioner played music and organized choirs for other            
          churches and organizations, conferences, weddings, and funerals.            
               A tenet of CASC is tithing; i.e., contributing 10 percent of           
          one's income to the church. To set an example for the                       
          congregation, CASC leaders often contribute a greater amount to             
          the church. In addition to tithes, CASC also collects donations             
          for the building fund, visiting minister's fund, the Federated              
          Church, and Greater Good News United Fellowship. In 1989,                   
          petitioner made contributions to CASC by cash and check.                    
               Petitioner has been a member of the Pentecostal Heritage               
          (PH) since 1982. PH is a nonprofit organization founded to                  
          restore a house originally built by PH in 1906. PH asks its                 
          members to contribute $120 per year, plus extra amounts at                  
          special events. In addition, PH members volunteer their time to             
          assist in the restoration of the house. Petitioner organized                






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