@jeffowski
The link you sent very clearly states “Regardless of whether you're a minister performing ministerial services as an employee or a self-employed person, all of your earnings, including wages, offerings, and fees you receive for performing marriages, baptisms, funerals, etc., are subject to income tax.”
@panamared27401 was correct in saying your meme is factually incorrect. It’s the church organizations themselves (not their employees) who are tax exempt.