It would include conservative black churches that try to hold onto true biblical teachings. Liberal churches will stand and keep tax-exempt status and conservative churches will be sold to the highest liberal bidder to cover unpaid taxes. What a vile, vile plan the left has devised.
We can’t say we weren’t warned though, the whole warning of needing to be willing to lose something for the sake of worshipping God had a point, and this is one of them.