If you were going to revoke the tax-exempt status of *all* nonprofit organizations (I don't see how you can legally distinguish between churches and other nonprofits), how would you do it?

Would you make the organizations pay directly, or would you remove the deductibility of the donations that are made to them? Or both?

Remember, whatever rule you adopt would have to apply to churches, schools, universities, art museums, public TV and radio stations, symphony orchestras, charitable institutions of all kinds, many hospitals, nursing homes, maybe even your local folk-music venue.