Most 501c3 pastors are. They take that status so they can get more tax breaks: everything that guy spent on his house was a complete tax write off (income deduction). If he spent half his pay on the mortgage, he could walk right in to the Medicaid office and get free health care. The first Amendment does not guarantee anyone immunity from income tax, but they willingly give that up so they can have more money. 501C3 church is just government sponsored church.