That doesn't even make sense.
I didn't think so myself but if you are a employee of a church and park in the parking lot then the church will be charged for you parking there.....
It seems the way around it is to not subsidize employee parking. It will hurt the employees.
Avoid 501c3 recognition altogether.
Churches are automatically considered tax exempt and are not required to apply for and obtain tax-exempt status from the IRS.
https://www.irs.gov/pub/irs-pdf/p1828.pdf
If you put God First, you have Him at Last.