I would posit that all of it does.
The fake charity industry is rampant.
I would love to remove the 501(c)3 exemption, even though it would affect churches. It’s just abused.
Strictly speaking, Churches were exempt from taxes before the IRS or 501(c)3 status even existed. Technically, it’s a ‘big lie’ that a Church needs to file for 501(c)3 to have tax exemption....and is equally wrong for it to be held over the Church’s head as a threat to control free speech (politically related speech in Church).