Every church should be exempt from taxes no matter how small or big they are. If they are non-profit, then there should be no reason for them to pay taxes. Plus, if they paid taxes then that means the government is interfering with church and state, and that would be unconstitutional if I am not mistaken.
I believe that all churches should be exempt from taxes regardless of their size and wealth, churches in general are non profit and provide many serviecs to their local community in various charitable works, I believe a community net benefits from having a church and I believe they should be tax exempt.
I really do not see the benefit of exempting only "small, poor churches" from taxation, though in reality any scheme that does tax them probably would. Regardless of the size of the church, I am fine with them being exempt from taxes as long as they do not directly or indirectly fund any political activity.
All churches should be exempt from taxes. Churches, if they are doing their jobs correctly, should be using their funds to help the poor their community. It is pointless and extra work to tax the church to help people when they are doing it themselves. Furthermore, to tax churches is to blur the line between Church and State. If churches are taxed, it would also open doors to churches contributing to political organizations.