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Church Taxation
The Church Tax article states that “In the United States, the Establishment Clause of the US Constitution prevents the US federal government and (through incorporation doctrine)[22] the 50 state governments from imposing church taxes. In 1947, the US Supreme Court ruled in Everson v. Board of Education that "No tax in any amount, large or small, can be levied to support any religious activities or institutions, whatever they may be called, or whatever form they may adopt to teach or practice religion."

The Constitution has no such restriction on taxing churches. It’s just a matter of Federal Law. And Everson vs Board of Education was not about taxation. It was about bus service being provided to religious schools in addition to secular schools. The court did NOT rule in favor of special treatment for children at religious schools. Rather, they ruled in favor of EQUAL treatment.