Special rules with respect to section 501(c)(3) organizations.(a) New organizations must notify secretary that they are applying for recognition of section 501(c)(3) status. (b) Presumption that organizations are private foundations.(c) Exceptions.(1) Mandatory exceptions. Subsections (a) and (b) shall not apply to—(A) churches, their integrated auxiliaries, and conventions or associations of churches.
"For a 501c3 church to openly speak out, or organize in opposition to, anything that the government declares "legal," even if it is immoral (e.g. abortion, homosexuality, etc.), that church will jeopardize its tax exempt status."
Church’s tax exemption questioned - Marianas Variety, Aug. 31, 2010