Comply with Laws for Rental and Business Income
Because congregations usually are exempt from income and property tax, there are federal, state and local laws associated with how they generate income, including how they can use their property. Among other things, violations of these laws can result in a congregation losing its tax-exempt status, meaning donations to the congregation are no longer tax deductible, or a property tax will be assessed.
The laws around income cover many topics: whether the income-generating activity is consistent with the mission of the church (like a day school where parents pay tuition), how often the activity is repeated (once a year fundraiser vs. everyday operation), and whether the activity is happening on church property zoned as residential instead of commercial.
If your congregation has other revenue sources, a good practice is to check with a CPA every few years to make sure none of this activity puts your tax-exempt status at risk.