Religious organization

In some countries, the government is prohibited by law from establishing or supporting religions by separation of church and state, though there may be exceptions to such rules.

It is prohibited by a 1905 statute for the state to subsidize or recognize any religion, or to pay stipends; for historical reasons, this statute does not apply to the Alsace-Moselle area (where four religions are state-subsidized under the local law), to French Guiana (Catholic priests are employed by the local government, although this situation is likely to change) and to military chaplains (as of 2005[update], there are indications that the statute of religious services to the military will be changed).

Religious organizations are not required to register, but may if they wish to apply for tax-exempt status or to gain official recognition.

Under the 1905 statute, religious groups must apply with the local prefecture to be recognized as an association of worship and receive tax-exempt status.

Printing publications, employing a board president, or running a school may disqualify a group from receiving tax-exempt status.

However, the prefecture may decide to review a group's status if the association receives a large donation or legacy that comes to the attention of the tax authorities.

If the prefecture determines that the association is not in fact in conformity with the 1905 law, its status may be changed, and it may be required to pay taxes at a rate of 60 per cent on present and past donations.

To be a legal entity in America each organization must file the required documents in the U.S. states in which they operate.