When Jake (John Belushi) gets out of prison, he and brother Elwood (Dan Aykroyd) drive to the St. Helen of the Blessed Shroud Orphanage in Calumet City, Illinois, where the boys were raised. There, "the penguin," aka the head nun, tells them that the county did a tax assessment of the property and the orphanage needs to come up with $5,000 in 11 days. The church wants to just sell the building, which would leave the penguin homeless. The boys decide to get their band back together to raise the $5,000.
Tax takeaway: Sometimes paying taxes is a mission from God.