Must churches pay taxes?

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Not to pay taxes but to be audited. I mean they should be audited if they are really using the funds on charities and necessities.

There should be lifestyle check as well and documents like declaration of assets/income (gathered money). Churches are "govern" by their officials or heads/leaders and as an organized group, there should be a group in them who will make sure that the money goes to the rightful expenditures.