Under IRS regulations, all 501(c)3 non-profit organizations must file an onerous annual Form-990 — except churches. The Form 990 requires detailed reports on revenue and functional expenses, activities, governance, management, how groups fulfill their mission, and what proportion is spent on programs, management and fundraising. All non-profits must fill out these forms to improve transparency and deter corruption. The "preferential treatment of churches" directly benefits churches, while discriminating against other non-profit organizations, "solely on the basis of religious criteria."
Additionally, the IRS has failed to enforce electioneering rules against churches that blatantly ignore the rule.