Should Churches Remain Tax-Exempt?

[Heywood]

Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances.

So Congress may not establish religion and Congress may not prohibit the exercise of religion. Which of those two requirements do you think taxing churches in the same manner that other institutions are taxed would violate? The Establishment Clause, or the Free Exercise Clause?

I argue that giving churches a tax break for money spent on providing religious services and promoting religion is establishing religion and therefore prohibited by the Establishment Clause. Tax breaks for actual education and charitable works given on the same basis as those given to other institutions is not prohibited.

Last time the Supreme Court looked at the issue they didn't agree with me about the Establishment Clause prohibiting tax breaks for money spent on religious services. But the Supreme Court has never to my knowledge said that such tax breaks are required under the Free Exercise Clause either. And the Court has struck down tax exemptions given to churches for property taxes on business property and general sales tax exemptions given to churches under the Establishment Clause. http://law.justia.com/constitution/us/am...perty.html

To convince me that it would be constitutional to tax churches you would need to show:

1)The tax would not impede the free exercise of religion.
or
2)The state has a compelling interest in taxing all persons equally(I'm figuring that a church is a person for purposes of law).