Some religions do not allow a tax exempt status (such as my own), yet as the law now stands there is no way for a "church" to gain the ability to perform such ceremonies as marriages without the involvement of a justice of the peace to make it official under a "for profit" status.
It is also generally unethical to incorporate, in that corporations are a legal loophole designed specifically so that those of the corporation can no longer be held legally responsible for their own actions when they claim to make those actions in the name of that corporation.
There should be a way for a religion to gain legal rights of ceremony without being forced into unethically incorporating, or being required to obtain non-profit status.