Make all religious institutions and places of worship unconditionally tax exempt.

The current 501 c(3) legislation infringes on the freedom of speech of a place of worship/religious institution. If a representative of a religious institution, makes a political statement or other statement that is potentially deemed offensive in speech, then there is chance that the IRS finds about it. A possible result would be that the IRS revokes the tax-exempt status of a certain religious place of worship under 501 c(3). This is denies places of worship and religious institutions freedom of speech under the First Amendment of the United States Constitution. Therefore, all religious institutions need to be tax-exempt, so they do not have worry about their freedom of speech, regardless of whether or not their speech is offensive.