Will take exception to your statement for the simple reason that most pastors think they are required to accept 501C3 status. Anon was aware of it 10 years ago because of a close pastor at our independent church, but most pastors transfer into their churches that have already been 501C3 for decades. They don't know about the taxes.
It is only the extremely rare and wise church, usually an independent startup, that avoids 501C3.