Like federal taxes, perhaps it would be wise to either lower--or eliminate--the TOT for very small, low-income churches. When a church is getting, say, $600 in tithes, you can be sure that an extra $60 would go a long way.Further, I propose that the TOT be changed so that ALL INCOME of a church is calculated. That is, instead of the 10% TOT, it might be 5% of ALL income. This helps eradicate the funny bookkeeping that some churches seem to do (e.g., having people give to the General Fund instead of Tithes).Lastly, I do like the cap idea, but hope that it would not be at the expense of legitimate HQ business and endeavors. If less incomes creates greater efficiencies at HQ, great. If it just does them damage, not so great.What I like better is reaching a TOT cap...BUT THEN still being responsible for some minimal amount (as justified by tithes) each month. That is, if you usually give $100,000 a month in TOT, but reach the cap, you would still, perhaps, send in $20,000/month after that (if tithes support it).