Honestly it’s not; the legal definition of a religion is so loose in the US that you can literally have a religion based around being rich bringing you closer to happiness. It would be fully legal and sheltered from taxes under the law (you, however, would have to pay taxes on any distribution from the “church”).
There aren't any distributions if you don't personally own any assets or have any bank accounts -- the "church" pays for it all on your behalf. You also don't fit any legal definition of an employee either.