I’m not sure why the author of that piece thought it needed to be on band width wasting youtube when it’s all text anyway. With that said. The basis for the error isn’t the tax exempt status. It’s that no where in scripture is where the concept of a legally organized structure we call the “church” today is authorized or condoned. The “tax exempt” status is simply a result of the error of “organized” religion taking the place of the assemblies of local Christians as was the case in scripture.