The leader of the Ground Zero mosque got hugely valuable tax-exempt status for a Muslim organization he founded after claiming as many as 500 of its members prayed daily in a small, one-bedroom Upper West Side apartment also listed as his wife’s residence, The Post has learned.

Imam Feisal Abdul Rauf sought “church status” — an official IRS term for a house of worship of any religion — for the American Sufi Muslim Association, or ASMA, in 1998. The feds granted the request.

“Church status” is more than just an exemption — it means never having to pay taxes, file returns or reveal the sources of a congregation’s money or how it’s spent, according to the Washington-based Investigative Project on Terrorism, which discovered the group’s startling claims on the IRS form it filed seeking the special status.