The tax exemption for churches can be traced back to the Roman Empire, when Constantine, Emperor of Rome from 306-337, granted the Christian church a complete exemption from all forms of taxation following his supposed conversion to Christianity circa 312. Church property used for religious purposes was also tax-exempt in medieval England, based on the rationale that the church relieved the state of some governmental functions, and therefore deserved a benefit in return.  The English Statute of Charitable Uses of 1601, which included churches along with all other charitable institutions, formed the basis of America's modern tax exemption for charities.  It's to keep religion and government as separate as possible.BUT If we taxed the church we could rack in $71 billion a year. Jbats and Mykhal  from the What If? Podcast join me from Bloomington, IN to make me a fan of taxing the churches, discuss how the local college is affecting the town, and the legality of taxation in general.If you enjoy this episode, check out the What If? Podcast at www.whatif-podcast.com