You can deduct the mortgage interest only if it's for a second home that you use. You can deduct the property taxes if you actually pay them. You can also deduct the expenses if it is a for-profit rental as part of the Schedule E income and expenses.
So in short, if you collect rent from the church, pay the mortgage, property tax and other expenses, you can claim it as a rental property and deduct the expenses such as Home Owners Fees, maintenance, etc.
Please review Publication 526 Charitable Contributions <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/p526.pdf">https://www.irs.gov/pub/irs-pdf/p526.pdf</a> for more information on what you can and cannot deduct.
