I have five comments on the article quoted above.
1. The U.S. Constitution bars the government from establishing a state religion or preventing the free exercise of religion.
2. Therefore, no church should be forced to perform same-sex marriages if such a marriage is against their beliefs.
3. Christians should not expect Caesar to abide by their beliefs and should refrain from attempting to deny the LGBT community their lawful civil rights. Separation of church and state is an established rule in the U.S.
4. Determining which church or church activity merits IRS tax exemption is difficult and risks the integrity of the church/state divide.
5. Whereas, taxing the real estate holdings of all churches and charitable institutions would be much simpler and would in fairness contribute to the expenses of the local community which bears the burden of providing services to all in the community including churches and charitable institutions.