Agreed. Verbally a case can be made that the Church is a "business" with salvation the "profit," but we then would need some other term to distinguish enterpriseses with monetizable benefits from those with less tangible gains. Perhaps we should simply say that "class 1 businesses" generates Income Statements which attract taxation, and "class 2 business" generate imaginary Profit and Loss Statements measured in souls that do not interest the IRS?   ;-}