General Discussion
In reply to the discussion: Should Churches Be Taxed? [View all]branford
(4,462 posts)usually as 401(c)(3) corporations. Churches do not really receive special or unique tax protections unavailable to other groups. As with any other relevant organizations, if they comply with the regulations, they receive preferential tax status.
Additionally note that these organizations are actually permitted to engage in political activities, they are only forbidden from campaigning (i.e., endorsing, donating money, and assisting individual candidates under specific circumstances). The same tax code treatment that permits Planned Parenthood to be tax-exempt while advocating protections for abortion rights also protects a church's rights to oppose abortion while receiving identical tax treatment, so long as other campaign restrictions are maintained (although both notable liberal and conservative groups break the rules on occasion with limited threat of enforcement - see my mutually assured destruction posts earlier in the thread).
The First Amendment and other constitutional provisions clearly and unequivocally prohibit the government from treating religious groups any differently from secular groups. Accordingly, the government definitely could not institute a progressive tax only on religious groups, but certainly may provide one for all covered nonprofits.
The Joel Osteen example is not particularly persuasive or informative. The government is not permitted to judge churches or treat one differently from another under the First Amendment. If Mr. Osteen's church is large and well-funded, and wishes to provide him with a generous salary and other amenities, that simply is not any of the government's business. Mr. Osteen, however, still must pay personal income and related taxes just like you or I. This same rules are what permits many liberal groups to similarly provide very generous compensation packages to their executives. I assure you that the presidents of PP, the United Way or Greenpeace are not living in anything remotely close to poverty.