my opinion is you don't have a rental . for one thing you say the rent doesn't cover the costs. so you have an "enterprise" not entered into for profit which would give the IRS the right to deny any losses reported on schedule E. you would also fail the non-personal usage test, which would also deny you a deduction for excess expenses.
on the other hand, for those expenses that can be directly linked to the church services, reduced by the rent paid, would be a charitable donation reported on schedule A. even then I'm not certain all of those would qualify. providing meals, which a church doesn't usually do, probably would not be an eligible expense. cleaning - that would have to be done anyway. your time - no way.
I would suggest waiting for other to post their opinions.
