>>Churches existed before there was a federal income tax.<<
But they were not subject to an unstated tax.
You might want to re-examine my statement, using logic this time.
They were not taxed before the tax existed. They were not taxed when the tax came into existence.
This is now where they could be taxed where none existed before.
History pretty much says that Churches were exempt from taxes before the income tax.
Again — logic and historical knowledge.
Matthew 17:
After Jesus and his disciples arrived in Capernaum, the collectors of the two-drachma temple tax came to Peter and asked, “Doesn’t your teacher pay the temple tax?”
25“Yes, he does,” he replied.
When Peter came into the house, Jesus was the first to speak. “What do you think, Simon?” he asked. “From whom do the kings of the earth collect duty and taxes—from their own children or from others?”
26“From others,” Peter answered.
“Then the children are exempt,” Jesus said to him. 27“But so that we may not cause offense, go to the lake and throw out your line. Take the first fish you catch; open its mouth and you will find a four-drachma coin. Take it and give it to them for my tax and yours.”