Well, I disagree.
He's basically correct here:
(I'm not going to get into 'reasonable restrictions' although it is relevant in such a discussion.)
Uhmm, he's not even remotely correct. The 'reasonable restriction' doctrine is used constantly to regulate exactly those sorts of things.
You can't say "he's basically correct except for the explicit doctrine that makes him not correct".
Those who wish to claim that there is not a right to tax exemption - don't we have a right to be exempt from poll taxes? Of course we do. That's because some rights in the Constitution cannot be abridged by taxation.
The reason why we have a right to be exempt from poll taxes is because poll taxes are EXPLICITLY banned in the Constitution. (15th amendment) Before that amendment poll taxes were 100% constitutional.
Can you specify the reasoning that takes us from one to the other? Poll taxes were constitutional until explicitly banned. Taxes on speech and other rights are not explicitly banned. Considering it took a constitutional amendment to render poll taxes illegal, why would such a prohibition extend to other rights without such an amendment?
Not to mention the fact that this is not a tax on religion, this is a specific tax deduction that religious organizations can take advantage of. There is no right to special tax deductions.
Try to tax somebody on their Free Speech.
Try to tax somebody on their religion.
It's not going to happen (unless the argument could be made it's necessary and reasonable. I don't see that happening.)
Fern
Not only has the argument been made and won, it happens on a daily basis. We tax people all the time on their free speech (permits for demonstrations, etc).