It is chiefly for the purpose of clothing bodies of men with these qualities and capacities, that corporations were invented and are in use. A corporation is a creature of the state. It is presumed to be incorporated for the benefit of the public. Its rights to act as a corporation are only preserved to it so long as it obeys the laws of its creation. The only rights it can claim are the rights which are given to it in that charter, and not the rights which belong to its members as citizens of a state.
Churches are automatically exempt from Federal income tax.
That contributions to churches are deductible by donors under section 170 of the Code. Exemption or immunity is a government grant afforded only to certain classes of juristic persons. Laws that grant special benefits for religion are just as bad as laws enacted against religion. Any law that infringes upon the inalienable right of pastors or believers saying or teaching whatever is proper and sound according to God's Word, including His Commandments on the unlawfulness of homosexuality, abortion, pornography, miscegenation, taxation, and evil doings of government, etc., must be considered null and void. The same holds true for the printed word.