As to WHY the NFL is converting to a pro profit entity, it has to do with a requirement of a Tax Exempt entity, they MUST report to the IRS the names and income of their top five income earners. For profit businesses do NOT have to provide such a list AND these list are public records and you can get them on line if your want to for most non profit organizations.
Thus it is to cover up the Income of the head of the NFL is the reason the NFL is converting from a tax exempt non profit to a for profit entity. The NFL has no real income, it is a means to divide up any network money provided to the NFL as a whole. Dividing up that income can be done on an agency basis, i.e. the rights to NFL broadcasts belong to each team equally and any proceeds goes to each team equally. The only income the NFL has itself is the fee to make such deals with the network and if the income and other costs of running the NFL is less then the income earned as the agent of the teams, the NFL may NEVER make money and thus pay no income tax as a taxable corporation. Thus I suspect the NFL will NEVER be profitable thus will never pay Corporate Income Tax.
On the other hand, the NFL will no longer have to list its top five income earners to the IRS, as all tax exempt charities must do.
As to making churches taxable, Federal Law only covers INCOME. Thus any donations to any charity (including churches) are tax exempt under Federal Law. You seem to want the Federal Government to be able to tax such donations as income to the Charity. Such a change in the law would force ANY donations to ANY charity (even a Secular charity, such as the Red Cross) be classified as Income. All of the Charities will oppose such a change in the law.
As to the type of Charity, Congress has maintain it does NOT want to determine what is a "good" Charity or what is a "bad" charity. The only rule is that the Charity follows the IRS rules, including NOT saying their support any candidate in any election (or that they oppose any candidate). While the charity can NOT support candidates, the leaders of those Charities can do so, provided it is NOT done on the time they are working for the Charity. Furthermore the Charity can support POLITICAL ISSUES (such as Climate Change or abortion) as long as they do NOT come out a support a candidate (or oppose a candidate.
The Federal Government collects NO REAL ESTATE TAXES, thus the Churches themselves are covered by STATE Tax Exemptions as to REAL ESTATE TAXES. As long as the Church does NOT violate state law (such run a for profit business out of the church), the Church itself is tax free.
Now, what the leaders of the Church gets pay IS TAXABLE. i.e. if someone spends a million dollars on themselves, that million dollars is subject to Federal Income Tax. Now the same rules as to deductions as to corporate america also apply to these charities, i.e. meals done as part of business are deductible, any expense to operate the charity are deductible.
Clothing can be deducible and can NOT be deductible, the issue can it be worn "Off duty". If you have to purchase or your employer issues you a uniform, it is tax deducible, On the other hand if if can be worn while NOT working it is NOT tax deducible. A shirt with the company's logo on it, is tax deducible, but if you are a Maitre de of a fancy restaurant and have to wear a tux, that tux, since it does NOT have the company logo on it, could in theory be worn off work and thus NOT tax deducible. Clothing can be a headache. The Classic example of this are Military Uniforms. If you are in the Military full time, your uniform is something you are expected to wear even off duty (This was the norm prior to Vietnam, you were in the Military you did NOT wear civilian clothes ever, since Vietnam most military personnel can wear civilian clothing when NOT on duty). Since you are "on duty" 24 hours a day seven days a week, your uniform is something you can wear even when off the base and off duty. Thus full time military personal can NOT deduct the cost of their Uniforms. Reservists, on the other hand can, for the simple reason that it is NOT expected for them to wear it when they are NOT training. The same rule applies to Religious people, they can NOT deduct what is normal for them to wear, such as what a Catholic Priest wears every day, but given the nature of priest's garments worn only during mass, those can be tax deducible (or if provided to the Priest by the Diocese or Parish NOT considered income).
Notice the above rules are the same for pro profit corporations and non profit corporations. If your employer provides you clothing (other then safety clothing), it can be "Income" if you can in theory wear them off the job.
I bring up clothing and how the IRS treats it, to show that most of the deductions from Gross Income to get to Taxable Income are the same if you are a Charity or a for profit business. If excessive "benefits" are provided to a leader of either a charity or a for profit business, that is considered Income by the IRS and taxable. Just because someone is the leader of a Church does NOT mean he pays no income taxes. Such leaders MUST pay taxes on what ever is provided to them as Salary AND any "in kind" income such a free housing, use of an automobile and any other "aid" to such leader NOT directly tied in with running the Charity.
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America's Team).
