For pastors, church administrators + religious nonprofit boards: IRC §501(c)(3) automatic exemption, §107 housing allowance, §3401 dual-status clergy, Form 990 church exception, §511 UBIT religious carve-out, §702 ministerial exception (Title VII), UPMIFA donor restrictions, property-tax religious use, Form 4361 SECA opt-out.
Enterprise unlocks the procurement floor — $5K–$50K+ Skilskis with ROI floors of $250K to $45M+ per skill, plus federation, ROI telemetry, and verifiable receipts. Members get 50% off any Elite Skilski outright.