This raises some really interesting issues. Essentially, the CARES Act lets small nonprofits receive forgiveable SBA loans. The loans can only be used for a couple purposes; the big one is to pay salaries. 1/ https://twitter.com/NPR/status/1247525565080338435

So if churches are allowed access to these loans, almost by definition some money will go to pay clergy salaries. If they don't get access to them, churches are being treated worse than non-church nonprofits. 2/

Honestly, though, IMHO, that's the less-interesting question. More interesting is that the SBA loan are basically supposed to go to small orgs, ones with fewer than 501 employees.

And there's an affiliation test, meant to combine the workforce of affiliated entities. 3/

Normally, SBA loan aren't available to nonprofits. So in large part, the affiliation test is based on equity ownership. But nonprofits don't have equity ownership, so the SBA is going to have to look at actual control. 4/

That actual control test, as applied to churches, could implicate impermissible entanglement between government and religion. (Otoh, it may not.) How's the SBA dealing with this?

It depends on whether you believe its regs or its FAQ. 5/

According to the regs, it just won't apply the affiliation test to religious orgs. According to its FAQs, it will take a church's word that it doesn't affiliated. 6/6