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Re:So you want to tax the rich? OK, let's start with Harvard by jacobolus on Wednesday April 28, 2021 @05:34AM (#26967494)
There is nothing in the constitution that says that religious organizations (or other kinds of organizations for that matter) should be tax exempt.

These rules come from the US Code § 501 (c), https://www.law.cornell.edu/uscode/text/26/501

> (3) [...] religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals [...]

Re:So you want to tax the rich? OK, let's start with Harvard by sneak on Wednesday April 28, 2021 @05:36AM (#26967506)
You're right. The congress doesn't have the authority to tax (or legislate) them in the first place; not being subject to tax laws at all, they cannot be then exempted from tax liabilities under them.