At a minimum, there appears to be roughly a 33% efficiency loss compared to simply going there and doing the work directly through your church (or via the voluntary sector in general). To be honest, I am mostly repeating something I remember hearing at the Independent Institute, which is very biased, lol. I am not even sure I remember the figure correctly, so take that with a grain of salt. I would need to look it up again to confirm exactly what the speaker was referring to. That said, volunteering genuinely makes you feel good. In my opinion, it is far better than taxation. I would def recommend volunteer work, but not taxation.