IMHO, churches need to be tax exempt but they don't need to be a 501(c) corporation.
The current wave of “tax the churches” for the good of the churches stuff is the same sort of "ground swell" twisted propaganda that got the 17th Amendment passed “for the good of the people” when in reality that Amendment eliminates the Senate as the Constitution created it by installing a new, unconstitutional, “Senator” who represents national interests rather than the voters who the Senator.
There seems to be a lot of the old turn of the century progressive agenda being repackaged and spread around in ways that make it sound conservative unless you think through what the consequences will really be once the changes are in effect.
JMHO
My post was not a call to tax churches. Christians are instructed to follow the civil law, unless or until said law requires the Christian to disobey the Creator. Civil authorities have pushed their way to the point that to keep 'tax exempt' status allowance and inclusion of perversion is nearly required by civil law.
It is one thing to have perversion all around, but it is quite another to invite perversion into God's House, by any church claiming to be Christian. We are forewarned what would be again even to the point of Christ warning us to 'Remember Lot's wife.' She was not a participant in the perversion, but she sure was not bothered by the activity. Her acceptance did not end well for her.