Remind me again...why religious groups deserve tax-free status. Between the mega church crowd, scientology, and wheeler-dealer parsons....there’s something wrong with the cash-flow business.
Because the government is restricted by that constitution from regulating religion. The power to tax is the power to destroy.
There is a tremendous difference between religious liberty and religious toleration. Until the last century, our civil government recognized and behaved as if our churches enjoyed a co-sovereignty in the land, meaning churches were not beholden to the state for their legal existence. A church's tax-exemption (even without a 501(c)3 filing) was an assumed status made by both parties, because the civil government recognized that a church owed it's taxes to another Lord, and not to the civil government itself.
Today, however, the civil government decrees that it can award or withhold tax exemption to churches, based upon the terms of the 501(c)3 rules. This is not liberty - this is toleration. If a church becomes intolerable to the government, the government can tax it or even seize it's property. In practice, the civil government behaves as if it is God, demanding tithes from all in exchange for sustenance.
It is my belief that all Trinitarian churches should enjoy an automatic tax-free status recognized by the civil government. Then again, it's also my belief that the civil government should formally declare the Lord Jesus Christ as it's sovereign head, and not tax it's citizenry any more than 10%. If the civil government insists on behaving as if it is a god, then I'm in favor of churches bribing it with "tax" monies, if that will allow them to continue preaching against the false god.
It is beneficial to the state to give tax exemption to nonprofit churches which work to bring souls to be controlled from within, so that men need not be controlled from without, thus enabling small government, and a stable yet free society which is conducive to learning and achievement in other areas.
And fosters sound judgment on who to elect. etc. Which the evangelical gospel does, besides spiritual and other benefits.
However, the 1st Amendment would not allow tax exemption in such a restricted sense, thus "501(c)(3) exemptions apply to corporations, and any community chest, fund, cooperating association or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, to foster national or international amateur sports competition, to promote the arts, or for the prevention of cruelty to children or animals. - https://en.wikipedia.org/wiki/501(c)_organization"
Therefore it is is not just religious groups, but non-profits in general that are TE, and it (mainly) serves the liberals interest since the 501(3)c status outlaws such endorsing any candidate, or conducting political campaign activities to intervene in elections to public office, and lobbying (LBJ authored that).
Removing the 501(3)c tax exemption would serve the liberal interest the most by reducing the threats from churches and others.
501(c)(4)allows conducting political campaign activities to intervene in elections to public office, but not as tax exempt, and actually contributions to 501(c)(4) organizations are usually not deductible as charitable contributions for U.S. federal income tax, with a few exceptions.
Dues or contributions to 501(c)(4) organizations may be deductible as a business expense under IRC 162, although amounts paid for intervention or participation in any political campaign, direct lobbying, grass roots lobbying, and contact with certain federal officials are not deductible.[51] If a 501(c)(4) engages in a substantial amount of these activities, then only the amount of dues or contributions that can be attributed to other activities may be deductible as a business expense. - https://en.wikipedia.org/wiki/501%28c%29_organization
This gives details on the Tea Patry issue: http://www.outsidethebeltway.com/the-wetumpka-tea-party-and-defining-potential-political-cases/
Sound complicated? Thus the need for interpreters, which the voters elects, even if indirectly. .