Churches are already non-taxable. Why they ever began downgrading to “tax-exempt” is a mystery. Churches began to be talked into 501(c)3 about 1951. They were never taxable before that. They are not now. The IRS doesn’t generally question deductions for church contributions, 501(c)3 or no 501(c)3.
I’ve been through that with churches I’ve pastored. Invariably I get asked if we are “501(c)3”. I respond - “we don’t need to be - we are already non-taxable under the law”.
I have encountered businesses and corporations that will not give or donate materials if your church is not formally recognized as a tax-exempt corporation.
What folks just don’t seem to grasp - a church needs no license to be a church or to operate as a church. Period. 501(c)3 requires a formal incorporation UNDENDER THE LAWS OF THE STATE. You then are beholden in a whole new way to the government. Yet sadly - folks (even businesses) seem to not grasp that donations to churches that are not 501(c)3 are deductible too! Yes, you have to be a bit more careful about HOW you document said donations - but I’ve not known of any individual or business, who keeps proper documents, that has had any flack from the IRS regarding the deductibility of said donations.