RichardG,
Seperation of church and state.
The state could simply over tax those religions it doesn't like, making impossible to establish a church. (Just like it tries to tax out of existence alcohol, tobbaco, and firearms).
That argument doesn't hold water, for a number of reasons.
1) This would require that the government not only pass laws that only apply to churches, but also which
only apply to the churches they don't like. And that would be a clear case of religious discrimination.
2) In order to make churches tax exempt, the government has to decide which groups do, and do not, qualify as churches. This means that if they want to "tax them out of existence", all they have to do is choose not to grant them the legal status of being a church.
3) Deciding which groups do and do not qualify as official religion
is an establishment of religion, which the 1st Amendment forbids. Right now there are hundreds of government endorsed, established religions in the US. There are not supposed to be any.
Taxing churches is not going to put them out of business. Besides, the constitution guarantees the freedom to practice your religion, not the right for your religion to run an organization that can't financially support itself.
The simple fact is that churches are not taxed in the US because religions comprise some of the most politically powerful special interest groups in the country, and they don't
want to be taxed.
The bottom line is that the IRS, like any other government agency, does not have any powers which are not granted to it by force of law. And since the 1st Amendment clearly states that Congress
can't pass a law respecting the establishment of religion, it necessarily follows that Congress cannot pass any law which grants to the IRS the power to establish religions. But that is exactly what the IRS does.
Scientology is a perfect example of this. Back in the 80s, the IRS decided that they did not qualify for religious exemption. A few years ago, they changed their mind, and decided that they did. Clearly the IRS has the power to decide which religions are taxed, and which are not. This completely blows apart the argument that the tax exemption is needed to prevent the government from using taxation as tool for religious discrimination. On the contrary, the tax exemption
provides the government with exactly that tool.
Dr. Stupid