I defy you to pin this down.
Tax exemption depends in whole or in part upon the mood of the tax man.
The 501c3 exemption is voluntary as one has to apply for this status. To pass a law that would tax my religion is in fact a violation of the 1st amd. Please keep in mind this very same constitution states that any law made in conflict with this constitution is no law. Therfore the court would lack jurisdiction. I defy you to pin this down.