Seperation between church and State.
There should be no benefits tax wise for married or single individuals.
A union should be as Funked stated between the individuals.
If a person is part of a christian orginization, let them recognize their union in accord with their faith, Government has no need to be there. If they are athiests, let them recognize their union in accord with whatever their hearts desire, Government has no need to be there. If they are Gay, Second verse same as the first.