Re:So you want to tax the rich? OK, let's start with Harvard
by danaris on Wednesday April 28, 2021 @10:36AM
(#26969856)
If you studied the topic, then surely you're very familiar with what's written in the Wikipedia article on the Establishment Clause [0], which makes it very clear that its purpose is to prevent the government from establishing a state religion (including by favoring one religion over another), not to prevent it from making any laws that can affect religious institutions.
This interpretation would be compatible with taxing churches (as long as they are all taxed equally).
It was certainly my view before I studied the topic.
It turns out that congress is not allowed to legislate religious establishments at all.