WAS JESUS EXEMPT FROM PAYING TEMPLE TAX?

The Holy Bible says,
After Jesus and his disciples arrived in Capernaum,
the collectors of the two-drachma tax came to Peter and asked,
"Doesn't your teacher (Jesus) pay the temple tax ?"
(Matthew 17:24).

"Yes, he does," he replied.... (Matthew 17:25).

Jesus said to him (Peter), "...Take it (four-drachma coin) and give it to them (the tax collectors) for my tax and yours." (Matthew 17:27).

It's biblicaly evident that Jesus Christ paid temple tax, why then are churches tax exempt under Section 501(c)(3) of the IRS tax-exemption status?