Steeple of St. Matthew's Lutheran Church located downtown Charleston, SC.
From the Homepage, concerning the steeple:
a Mighty Steeple
One of the distinctions that St. Matthew’s holds in the community is that of the tallest steeple – not only in the City of Charleston – but also, in the entire state of South Carolina: soaring 255 feet, 7 and 5/8 inches above sea level, certified by an engineering class from the Citadel! There is the story that – either by law or out of respect – nothing can be built taller than the St. Matthew’s steeple within the City - a ‘fact’ (or myth) which we have never been able to completely verify.
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