The author is really playing fast and loose (or perhaps simply being ignorant) by equating tax exempt status with subsidies (which are when funds previously collected through taxation are redistributed to certain, special interests). Churches aren't receiving money from the state. The state simply isn't taking their money away from them.

It makes one wonder why the author doesn't target other tax-exempt entities in his critique, such as all 501c3 non-profit organizations. I'm sure, by his definitions, you could find billions more in "unclaimed revenue."

The original intention of the Founders was that the land churches were built on belonged to God; we were just stewarding it temporarily. As such, it should not be subjected to the same taxes as the populace (especially given the value churches and other places of worship add to communities in terms of communal identity, education, health services, charity, etc. - see this list published by Forbes of the top U.S. charities in terms of Revenue, and look at how many of them are religiously based: http://www.forbes.com/lists/2005/14/Revenue_1.html)

Moreover, in 1971, the Supreme Court upheld the law in Lemon v. Kurtzman saying "non-taxation of churches is undergirded by 'more than 200 years of virtually universal practice imbedded in our colonial experience and continuing into the present.' "

(Source: http://www.opposingviews.com/arguments/churches-are-tax-exem...)

FTA: "There is a distinction between constitutionally separate “sovereigns.” For one sovereign entity to tax another leaves the taxed one subservient to that authority. This is true both in the symbolic statement of paying the tax and in the practical effect of supporting the sovereign party. So, in our constitutional structure, states may not tax each other, and they may not tax property of the federal government. The District of Columbia does not tax the property owned by foreign governments, and New York does not tax the property owned by the United Nations."

Really, what this author is saying is that he looks at his neighbor not paying taxes, while he is paying taxes, and feels it is unfair. Therefore, tax them as well!

But wouldn't it be just as logical to say, "Hey, why can't I have the same tax rate as them?"

You see; it's not really about fairness, because if he were evaluating it logically, he could arguably get a better deal out of the situation by getting rid of his tax burdens as well. So, it's not about fairness by any logical definition. It's about punishing people who believe differently from him, because he doesn't like them.

And of course the atheist author wants the state to punish the church. So many atheists these days worship at the alter of the state (and thus, state violence). (See: http://mises.org/Community/blogs/brainpolice/archive/2008/04...)