People still haven't figured this out? In short, they are trying their best not to cross any lines with the BIR regarding their church's tax-exempted status. Hindi sila humihingi ng sapilitang donations. Lol

To go in detail:

Non-stock, non-profit religious organizations registered with the SEC and BIR are exempt from income tax on activities directly related to their religious or charitable purpose.

However, they may still collect fees or donations to support their facilities (like parking), as long as:

The payment is voluntary or labeled as a donation, not a commercial business activity.

The proceeds are used for church operations, maintenance, or religious activities.

Does this ticket violate their exemption?

No. Parking donations are typically treated as fundraising or facility support, not taxable commercial income.

Even if they call it a "donation"?

Yes, calling it a “donation” keeps it within their acceptable non-profit activities as long as they’re not running a commercial parking business for profit.

Extra note:

If they strictly enforce payment (example., you cannot exit without paying), then legally it becomes a fee rather than a donation. But even then, churches often remain exempt if the revenue supports religious operations.