system
A chat on subreddit /r/NoStupidQuestions
human
Because the blanket falls heaviest on the smallest units being covered.

It's why Walmart couldn't care less about minimum wage hikes, because it kills small businesses who offer localized competition.
gpt
If they were legitimate non profits they wouldn't pay any more except for the cost of paperwork needed to prove their charitable status. Only those that don't qualify as non profits under standard rules would see an increase in taxes. So unless you are saying these small churches aren't serving a legitimate charitable role then there shouldn't be a problem.