I'm afraid that I must disagree with this statement. Certainly, tax laws can be unfairly structured so as to kill off an entity or activity. But in and of itself, simplying applying a tax to an activity isn't considered prohibiting the free exercise thereof. Freedom of speech is another activity that is also protected on this basis, yet putting corporate or sales tax on newspapers isn't "prohibiting the free exercise thereof". So why would taxing a church at rates common to those of other landowners or corporate entities be viewed as such? My understanding is that non-profit entities such as churches, hospitals, charities, etc.., are not taxed because the operation of such entities is seen as a public benefit, and taking their money makes less sense than allowing them to keep it and use it for purposes that are in the public interest. I imagine that this is why there are there are multiple different types of NFP's, so as to weigh the level of public interest there is in allowing them particular tax privileges, and why contributions to them are treated differently (some are tax deductible, some are not). What I don't believe is that NFP's in general, or churches in particular, are relieved of taxes because to tax them would prevent them from the "free exercise" of their activities.
It is because of biases such as these, that our liberties have been eroded and are so blatantly and brazenly violated by our elected representatives and police without fear of retribution by their fellow citizens.
Phrases such as "public interest" and "tax privileges" are the main lyrics to the socialist and communist anthem.
The Bill of Rights, is not the Bill of Privlileges.
Amendment I states clearly, precisely, and unambiguously, "Congress shall make no law..."
If an interpretation is needed to determine its meaning, which in this case "no" means "no," what is there to interpretate, why would you not advocate erring on the side of liberty instead on the side of socialism/communism?
You have been "trained" well as an unabashed socialist/communist, most probably inadvertently, because female school teachers constantly drummed into your head that it is important to "share" and "get along."
So when your government wishes to violate your liberties in the name of "public interest" you are already biased to support that irreprehensible suggestion and behavior without question.
Live the liberty paradigm.