Congress, first, replaced religious liberty with state toleration. Tax exemption originally meant no jurisdiction by the state over the church, because the power to tax is the power to control and destroy. Now, these humanistic statists tell us it is a subsidy! Tax exemption is called "Federal financial assistance," and the courts hold that controls must follow assistance from the civil treasury. This means a mandate to control churches, and every facet of their existence, including Christian Schools, colleges, seminaries, employees, etc., in the name of controlling federal grants!