Another excellent resource is Peter Kershaw's
Hushmoney, his book in Caesar's Grip gives a wealth of information on the history of the Church and it's legal status in the United States and the change in that status today.
I'm not sure precisely how to intepret the language below as the IRS certainly has closed Chuches down, secured and sold off their properties, and bulldozed the buildings. And the language is a little misleading to me as there is a marked difference in not being taxable and tax exempt, the only way the IRS can exempt something from taxation is if it has jurisdiction to tax it.
The "automatic exemption" is under 501 C 8 which recognizes the IRS doesn't have jurisdiction for Churches that don't file 501 C 3. This is a different section of the law for those Churches that don't change their legal status to a "religious organization," whereby they are in reality non-profit corporations "doing business as" a Church. However, that doesn't mean, that if a Church has granted jurisdiction and changed their legal status that in every situation they are then automatically exempt under 501 C 8. I suppose that is possible if an unincorporated Church filed for 501 C 3 and then had their letter pulled, but that would be very rare because almost universally Churches form corporations. And corporations are the creatures of their creator - the State.
The Indianapolis Baptist Temple case is an excellent example, although they attempted to dissolve their prior relationship under 501 C 3, some technical legal errors resulted instead of the US Marshals seizing their properties, bulldozing them down, and an office building sits their now.
If the matter is of conviction to you, get Kershaw's book In Caesar's Grip, then balance it with this other gentlemen, and make your own decisions, as lawyers have a long history of shutting up the Kingdom of Heaven against men and lading them with heavy burderns that are grievous to be borne, that they don't touch with one of their fingers. Woe unto you lawyers, for yours is the greater damnation, said our Lord, as they haven't changed their modus operandi.
The Apostles example is what we should follow, they had the option to take license of Caesar and exist in harmony as equals with all of the other religions of the day. We just don't find the example in the Scriptures, we don't find them building a Church under license from Caesar next to the Temple for Zeus or Diana, for example. They could have avoided all of the persecution. The problem is that people today don't think that what they are doing is in any way related to the compromise the Apostles would have had to make in burning incense to Caesar and the glory of Rome, when it is. It's just not as verbally explicit, but legally it means the same thing.
I think the language below is a better testimony to the total dominion the IRS is exercising, most people would shake in their boots thinking they would have to fight this beast, and it has a very powerful chilling effect across the whole spectrum of society whereby most are too afraid to even exercise the rights they do have, let alone fight against injustice once they've sullied them.