Why don't we tax churches that take in over a certain amount of money without?

returning a certain amount not required for the day to day running of the churches, i mean what use do churches really have for gilded marble columns, the bill of rights allows people to worship and assemble peacefully but it never does it say that you have to own a huge church with marble and gold to worship in, i mean the first christians worshiped in catacombs and basements... they didnt need gilded marble collums or to send bibles to other countries while men are starving here... if churches want to keep their tax exempt non profit status why shouldn't they be required to follow the same laws? i mean religion is in fact a business by definition...