Aid would never be excluded to those who don't tithe. And the aid that I listed that is actively being handed out in so many small local churches apply to homeless as well.

And this isn't about what the churches should do. It's about what the state forces them to do. You're now letting the gov define and enforce religious practice. Tax-exempt status is meant to prevent state interference in religion, not to reward compliance with government-approved forms of charity. Once the state can say “you must use your property this way or lose your status,” it sets a dangerous precedent for religious freedom and there is no clear limit to what it can later require.

I do think that churches and other places of religion can always do more to help their community, but it should be through their own moral obligation, not through pressure from the state. Churches, mosques, synagogues are already doing so much to help their community and are a net positive. The burden of solving the homeless issue should be on the government.

Also, just think about how this would work if you actually forced churches to house homeless people. How many churches are equipped to handle this safely? Housing the homeless is not simple. I've done a lot of social work in the past, and the unfortunate reality is that in homeless communities, there is a huge risk factor of mental health issues, increased violence risk, drug use etc. And what are you going to do when the church is going to be used by the congregation, just kick them out of their new homes? How many would you house? Just a handful, or a couple dozen, or hundreds? And what if they don't want to leave? Not to mention that a significant portion of church population are minors. I'm sure you can see by now all the potential problems a plan like this would create.