btw, the PDF you linked to states as the very first words
"Congress has enacted special tax laws applicable to
churches, religious organizations, and ministers in
recognition of their unique status in American society
and of their rights guaranteed by the First Amendment
of the Constitution of the United States."
What this tells me is that the governemt granted a special tax status to churches etc... and that their justification for this is the first amendment. I does not tell me that the congress has no authority to tax them, just that congress is making an effort to stay out of their business due to respect of the first amendment.
The key to all of this is the first part "Congress has enacted special tax laws..." this right here tells me that congress has the authority to issue tax laws concrening churches etc...
And why does it give you that hint? The wording of "special tax laws", which suggests they're different than other laws? Tell me, what is the right given to churches under the constitution, which the paragraph references?
my lord, it's right in front of you and you can't see it.
yes "special tax laws" means they are different from other tax laws. It doesn't mean that these special tax laws are not tax laws and if congress can enact tax laws against churches then they have the power to tax churches. How can you not see that?
our congress has wisely decided to not tax most religions, it does not mean that they don't have the power to tax them. Scientology was taxed until they broke into the IRS for gods fucking sake!
---edit---
PD, are you studying political science? if so, I have confidence that you will eventually understand constitutions and court decisions, if not, I would recommend that you not even bother because I will be much more well versed in the topic than you.
Did I mention I'm 8 PBR's drunk right now?