There's one problem that the United States doesn't have

[Shermann]

28. No, the IRS has special tax rules just for churches

Why do you suppose those are needed then?

Churches don't follow the same guidelines as other tax-exempt not-for-profit companies. They easily qualify for tax-exempt status as follows:

- the organization must be organized and operated exclusively for religious, educational, scientific or other charitable purposes;
- net earnings may not inure to the benefit of any private individual or shareholder;
- no substantial part of its activity may be attempting to influence legislation;
- the organization may not intervene in political campaigns; and
- the organization’s purposes and activities may not be illegal or violate fundamental public policy.

Once you get under the "advancement of religion" tent, you are set.

https://www.irs.gov/pub/irs-pdf/p1828.pdf