No, but well-connected companies use regulatory capture to structure taxes as a burden on their competition.

Consider for a moment how churches would be taxed. Maybe they are taxed on their assets. That would disproportionately affect larger churches with valuable real estate holdings, like the Catholic and Mormon churches. Maybe the donations they receive are taxed. That disadvantages newer churches which don’t have corporate investments or endowments. Tax land? Hurt cemeteries. Tax salaries? Favor Quaker meeting houses where there is no specific pastor.

Look, I don’t think churches should be involved in politics. Any that donate to candidates or endorse a party should lose their tax exempt status, because they are no longer churches. But a blanket removal of all tax exemptions for religious organizations is a threat to religious freedom. It would allow the religious leaders in government to play favorites and pick winners, kind of like they do now already.