Also we certify you, that touching any of the priests and Levites, singers, porters, Nethinims, or ministers of this house of God, it shall not be lawful to impose toll, tribute, or custom, upon them. (Ezra 7:24)
I was (surprised is not the right word) to see this in the Bible. The person making this decree was Artaxerxes, a pagan king. But, here is an example of giving tax breaks to the “clergy.” I haven’t studied it out, but I can’t imagine that this passage did not bear some influence on the founders of our American government when they debated the issues of tax breaks for religious entities and people.