Religions have both leaders and tax exemption. I wouldn't be surprised if in some time they'd become one by similar means to the ones employed by Scientology some time ago. Being pro-Trump might add some attached benefits too.
Non-profits have a tax exemption, religios orgs don't specifically have an exemption. Qanon related orgs can be exempt if they are not for profit.
Qanon is the leader of the Qcult which is based out of Qkun.