When you love $$$ and want to avoid taxes, you have to play by the government rules. Can’t serve two masters.
God gave us the right to give to Him. Government has no business interfering in our relationship with Him. Therefore, offerings to a religion are part of exercise of religion.
So far as the individual’s income, let’s get rid of the income tax, repeal the 16th, and go to straight sales tax. Then deductions won’t matter.
Any law that restricts the free exercise of religion should be null and void, due to the 1st Amendment, which forbids Congress from passing such a law.