IMHO, churches need to be tax exempt but they don't need to be a 501(c) corporation.
The current wave of “tax the churches” for the good of the churches stuff is the same sort of "ground swell" twisted propaganda that got the 17th Amendment passed “for the good of the people” when in reality that Amendment eliminates the Senate as the Constitution created it by installing a new, unconstitutional, “Senator” who represents national interests rather than the voters who the Senator.
There seems to be a lot of the old turn of the century progressive agenda being repackaged and spread around in ways that make it sound conservative unless you think through what the consequences will really be once the changes are in effect.
JMHO