Churches never had to pay taxes. The only reason many register as 501(c)3 organizations is so their members can claim tax deductions on their tithes, not realizing they are giving up control of their churches to the government.

There's a lot of carrot/stick behavior going on to get churches onboard and register as 501(c)3 organizations, which is why the majority of churches have indeed registered as such.

Remember when the Indianapolis Baptist Temple was seized by the IRS during the Bush administration because they didn't play ball and decided to preach the Gospel in spite of the warnings? Of course you don't.

Feds seize Baptist church over $6 million tax debt

*By Associated Press Feb 13, 2001, 1:56pm MST *

"I can say personally, this has been as difficult a task as I've had in my 37 years of law enforcement," said U.S. Marshal Frank Anderson, who read the order urging those inside to leave. "We waited 91 days for the safest and most opportune moment to act; we didn't want anyone from our side or the other side to get hurt."

https://www.deseret.com/2001/2/13/19569270/feds-seize-baptist-church-over-6-million-tax-debt

There's occult significance to why the IRS chose to wait until February 13 to seize the property.

Also, 91 days is also exactly 13 weeks...

Now what happened to one of the members of that church after the IRS took away their 501(c)3 status? They were ordered to pay back taxes on their contributions that had legally been deducted in prior years.

https://www.courtlistener.com/opinion/4555355/taylor-v-commissioner/