Yes.
Of course, the 'tax exemption' was a fictional creation of Lyndon B. Johnson.
The church leaders of the era should have mobized their congregations to squash that abomination.
The church does not answer to the state.
Current day churches need to shed the 501c3 nonsense and speak out.
This law added a new incentive to the tax law. Before that, they did not have donor tax deductibility.