> You can apply building and safety and occupancy codes to the structure, you can apply income tax to the attendees, et c, but it says right on the tin: "Congress shall make no law respecting an establishment of religion".
According to this interpretation, church taxes (like the ones still present in some European countries) are unlawful, as is denying churches ability to gather their own donations. But churches still should pay same taxes that apply to other NGOs.
Arguably, that just means you can't pass laws that are directed towards / against religion. Not that religion is above the law. See Lemon Test: https://en.wikipedia.org/wiki/Lemon_v._Kurtzman#Lemon_test
According to this interpretation, church taxes (like the ones still present in some European countries) are unlawful, as is denying churches ability to gather their own donations. But churches still should pay same taxes that apply to other NGOs.