Religion in the United States is big business. Some church leaders rake in millions of dollars every year. Even clergy who aren't making millions can still be considered well off by American standards. Some estimates for the median salary of a Pastor would make most people stop and take note.
Some churches, such as the Church of Scientology are acquiring huge amounts of property and land. Others such as Kenneth Copeland Ministries own and operate a $20million jet and provide a $6.5million home for the minister and his family. All tax free.
Churches are prohibited from engaging in political campaigns. Yet, churches across the country engage in politics, including endorsing candidates, suggesting how parishioners vote, and more.
We should continue to protect small churches. Churches and congregations with annual revenue under a certain threshold, say a million dollars, should remain exempt from taxes. Perhaps those who spend a certain percentage of their revenue on outward missions and charity that contribute directly to the secular community could have reduced tax rates. Pastors makes an average salary of of $50.334. The median salary for an American: $48,672. Most Pastors and churches aren't extraordinarily wealthy and these small, and likely average, churches should be protected - they are often important parts of their local communities.
However, those churches that act like a business - buying exorbitant real estate and luxury property, paying lavish salaries, engaging in political campaign work - ought to be treated like the business they are. And taxed like it.