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Should churches pay tax?
If a church struggles to stay open with the burden of taxes, then it's membership does not value the services it provides enough to fully fund it.
A terrific test of faith would be to see how long religion lasts while being taxed. Watch church numbers plummet while you see them scramble to adjust to society's new standards for them. If religion is truly valued by society let it demonstrate itself to be through taxes.
Financial contributions do not equal faith and/or value in an institution. People with less means do not necessarily place less value in religion just because they do not have the means to support their places of worship.