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

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 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 [...]