Religion-supporting organization
Encyclopedia
Religious activities generally need some infrastructure to be conducted. For this reason, there generally exist religion-supporting organizations, which are some form of organization that manage:
In addition, such organizations usually have other responsibilities, such as: the formation, nomination or appointment of religious leaders, the establishment of a corpus of doctrine, the disciplining of priests or other people with respect to religious law, the determination of qualification for membership, etc.
.
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 chaplain
s .
Religious organizations are not required to register, but may if they wish to apply for tax-exempt status or to gain official recognition. The Government defines two categories under which religious groups may register: associations cultuelles (associations of worship, which are exempt from taxes) and associations culturelles (cultural associations, which are not exempt from all taxes). Associations in these two categories are subject to certain management and financial disclosure requirements. An association of worship may organize only religious activities, defined as liturgical services and practices. A cultural association may engage in profit-making activity. Although a cultural association is not exempt from taxes, it may receive government subsidies for its cultural and educational operations, such as schools. Religious groups normally register under both of these categories; the Mormons, for example, runs strictly religious activities through its association of worship and operates a school under its cultural association.
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. The prefecture reviews the submitted documentation regarding the association's purpose for existence. To qualify, the group's purpose must be solely the practice of some form of religious ritual. Printing publications, employing a board president, or running a school may disqualify a group from receiving tax-exempt status. A common method is to run such activities in another financially separate association ("cultural association" or other similar denomination).
According to the 1905 law, associations of worship are not taxed on the donations that they receive. 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 percent on present and past donations.
According to the Ministry of the Interior, 109 of 1,138 Protestant associations, 15 of 147 Jewish associations, and approximately 30 of 1,050 Muslim associations have tax-free status. Approximately 100 Catholic associations are tax-exempt; a representative of the Ministry of Interior reports that the number of nontax-exempt Catholic associations is too numerous to estimate accurately. More than 50 associations of the Jehovah's Witnesses have tax-free status.
- the upkeep of places of worship, e.g. mosqueMosqueA mosque is a place of worship for followers of Islam. The word is likely to have entered the English language through French , from Portuguese , from Spanish , and from Berber , ultimately originating in — . The Arabic word masjid literally means a place of prostration...
s, prayer rooms, other similar edifices or meeting places. - the payment of salariesSalaryA salary is a form of periodic payment from an employer to an employee, which may be specified in an employment contract. It is contrasted with piece wages, where each job, hour or other unit is paid separately, rather than on a periodic basis....
to priestPriestA priest is a person authorized to perform the sacred rites of a religion, especially as a mediatory agent between humans and deities. They also have the authority or power to administer religious rites; in particular, rites of sacrifice to, and propitiation of, a deity or deities...
s, ministers or religious leaders.
In addition, such organizations usually have other responsibilities, such as: the formation, nomination or appointment of religious leaders, the establishment of a corpus of doctrine, the disciplining of priests or other people with respect to religious law, the determination of qualification for membership, etc.
Public organizations
Some countries run the activities of one or more religions as part of their government, or as external organizations closely supported by the government. See state religionState religion
A state religion is a religious body or creed officially endorsed by the state...
.
Private organizations
In some countries, the government is prohibited by law from establishing or supporting religions, though there may be exceptions to such rules. Religions are thus necessarily supported by private organizations, generally funded by those who attend their services.France
The French Republic is constitutionally laïque (roughly, secular). It is prohibited by a 1905 statute to salary, subsidize or recognize any religion; for historical reasons, this statute however does not apply to the Alsace-MoselleAlsace-Moselle
The territory of the former Alsace-Lorraine, commonly known as Alsace-Moselle, is a region in the eastern part of France, bordering with Germany. Its principal cities are Metz and Strassburg. Alsace-Moselle was part of the German Empire from 1871 to 1918, and again from 1940 until its liberation by...
area (where four religions are state-subsidized under the local law), to French Guiana
French Guiana
French Guiana is an overseas region of France, consisting of a single overseas department located on the northern Atlantic coast of South America. It has borders with two nations, Brazil to the east and south, and Suriname to the west...
(Catholic priests are employed by the local government, although this situation is likely to change) and to military chaplain
Chaplain
Traditionally, a chaplain is a minister in a specialized setting such as a priest, pastor, rabbi, or imam or lay representative of a religion attached to a secular institution such as a hospital, prison, military unit, police department, university, or private chapel...
s .
Religious organizations are not required to register, but may if they wish to apply for tax-exempt status or to gain official recognition. The Government defines two categories under which religious groups may register: associations cultuelles (associations of worship, which are exempt from taxes) and associations culturelles (cultural associations, which are not exempt from all taxes). Associations in these two categories are subject to certain management and financial disclosure requirements. An association of worship may organize only religious activities, defined as liturgical services and practices. A cultural association may engage in profit-making activity. Although a cultural association is not exempt from taxes, it may receive government subsidies for its cultural and educational operations, such as schools. Religious groups normally register under both of these categories; the Mormons, for example, runs strictly religious activities through its association of worship and operates a school under its cultural association.
Under the 1905 statute, religious groups must apply with the local prefecture
Prefecture
A prefecture is an administrative jurisdiction or subdivision in any of various countries and within some international church structures, and in antiquity a Roman district governed by an appointed prefect.-Antiquity:...
to be recognized as an association of worship and receive tax-exempt status. The prefecture reviews the submitted documentation regarding the association's purpose for existence. To qualify, the group's purpose must be solely the practice of some form of religious ritual. Printing publications, employing a board president, or running a school may disqualify a group from receiving tax-exempt status. A common method is to run such activities in another financially separate association ("cultural association" or other similar denomination).
According to the 1905 law, associations of worship are not taxed on the donations that they receive. 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 percent on present and past donations.
According to the Ministry of the Interior, 109 of 1,138 Protestant associations, 15 of 147 Jewish associations, and approximately 30 of 1,050 Muslim associations have tax-free status. Approximately 100 Catholic associations are tax-exempt; a representative of the Ministry of Interior reports that the number of nontax-exempt Catholic associations is too numerous to estimate accurately. More than 50 associations of the Jehovah's Witnesses have tax-free status.