The 1905 law made it possible for the religious associations "to take care of their expenses, maintenance and public exercise of their religion" so they could perform all the missions previously performed only by the four religions recognized by the government constituted under the law of April 8, 1802 (The Catholic, the Lutheran and the Reformed Churches and the Jewish Synagogue).
The prefect may nevertheless initiate subsequent action for annulment with the Court of First Instance, if the association pursues an unlawful purpose.
The administrative law [3] has established three requirements so that an association can be considered religious under the law of December 9, 1905: Under the new wording of Article 910 of the Civil Code [5] the acceptance of gifts and bequests is not subject to prior approval by prefectural order.
Are explicitly excluded from these provisions "associations and foundations whose activities or those of their leaders are referred to in Article 1 of the Act of June 12, 2001 to strengthen the prevention and repression of sectarian movements affecting the human rights and fundamental freedoms ".
The same applies for the purposes of sections 200 and 238b of the General Tax Code, which allows patrons of religious associations to deduct a certain percentage of their payments to a certain limit of their income.