A religion can not be destroyed by taxation though more than a few have been created because of the special tax status.

A religion is a more often than not set of faith driven behaviors focused on either a god or gods (gender tbd) or way of living.

A church is the organization that guides the followers of a religion in keeping to their focus or faith.Churches are in the business of faith/focus.

Now how special tax status has anything to do with a persons faith is questionable at best and corruptible at worst. How it impacts the business of faith I can clearly see. It turns personal systems of faith and focus into businessof profit which, IMNSFHO, diminishes the foundations of faith.

There are already special tax laws for Not For Profit entities which should be more than enough to cover churches if indeed they are not in the business of money making and are truly just in it for the guidance of the faithful .