I think if members have to pay a certain fee -- its never stated, but encouraged -- then it is a service like therapy and should be taxed.

So long as churches keep their noses out of politics, I have no problem with them remaining tax exempt.

This could work if non-profits are required to provide receipts for their donations to the poor that equal a set percentage of their income. Even if intangibles like preaching and counseling are assigned a representative dollar value it would still prevent the ridiculous excesses of the mega churches while protecting smaller congregations.