This document provides background on religious favoritism, pluralism, and tax exemptions for religious institutions in late Tang China and discusses potential applications to modern debates in the United States. It outlines how Buddhist institutions enjoyed legal tax exemptions from the Tang government due to their large numbers of adherents. However, this led to abuses by "monks in name only" who took advantage of exemptions without sincere religious belief. The An Lushan rebellion in the 8th century weakened central government control and allowed provinces to illegally ordain more monks, expanding this issue. Efforts to curb it did not occur until the 9th century under Emperor Wuzong, whose favoritism of Daoism undermined religious pluralism