Actually? Most secular humanist churches have qualified.<quoted text>
Is an atheist church tax exempt?
But so have the Universal Unitarian churches, many of whom welcome atheists as members.
But these are not **atheist** churches, per say. There are none such, as atheism is simply a lack of belief in gods.
There **are** churches who require members to **be** atheists to join, however. They **always** have various lists of things they hold important beyond the basic requirement of not believing in gods, though.
It's amusing that the godbots cannot seem to understand this.