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 manages: * the upkeep of places of worship, such as

mosque A mosque (; from ar, مَسْجِد, masjid, ; literally "place of ritual prostration"), also called masjid, is a place of prayer for Muslims. Mosques are usually covered buildings, but can be any place where prayers ( sujud) are performed, ...

s, churches,

temples A temple (from the Latin ) is a building reserved for spiritual rituals and activities such as prayer and sacrifice. Religions which erect temples include Christianity (whose temples are typically called churches), Hinduism (whose temples ...

synagogue A synagogue, ', 'house of assembly', or ', "house of prayer"; Yiddish: ''shul'', Ladino: or ' (from synagogue); or ', "community". sometimes referred to as shul, and interchangeably used with the word temple, is a Jewish house of worshi ...

chapel A chapel is a Christian place of prayer and worship that is usually relatively small. The term has several meanings. Firstly, smaller spaces inside a church that have their own altar are often called chapels; the Lady chapel is a common ty ...

s and other buildings or meeting places. * the payment of

salaries A 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. F ...

religious leader Clergy are formal leaders within established religions. Their roles and functions vary in different religious traditions, but usually involve presiding over specific rituals and teaching their religion's doctrines and practices. Some of the ter ...

s, such as

Roman Catholic priest The priesthood is the office of the ministers of religion, who have been commissioned ("ordained") with the Holy orders of the Catholic Church. Technically, bishops are a priestly order as well; however, in layman's terms ''priest'' refers only ...

Hindu priest A Hindu priest, used irrespective of gender, may refer to either of the following: * A Pujari (IAST: Pūjārī) or an Archaka is a Hindu temple priest. * A Purohita (IAST: Purōhita) officiates and performs rituals and ceremonies, and is usual ...

s, Protestant ministers,

imam Imam (; ar, إمام '; plural: ') is an Islamic leadership position. For Sunni Muslims, Imam is most commonly used as the title of a worship leader of a mosque. In this context, imams may lead Islamic worship services, lead prayers, ser ...

s and

rabbi A rabbi () is a spiritual leader or religious teacher in Judaism. One becomes a rabbi by being ordained by another rabbi – known as ''semikha'' – following a course of study of Jewish history and texts such as the Talmud. The basic form of ...

s. 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 leaders and followers with respect to religious law, and the determination of qualification for membership.

Legal status

Public organizations

Some countries run the activities of one or more

religion Religion is usually defined as a social- cultural system of designated behaviors and practices, morals, beliefs, worldviews, texts, sanctified places, prophecies, ethics, or organizations, that generally relates humanity to supernatural, ...

s as part of their government, or as external organizations closely supported by the government. See

state religion A state religion (also called religious state or official religion) is a religion or creed officially endorsed by a sovereign state. A state with an official religion (also known as confessional state), while not secular state, secular, is not n ...

Private organizations

In some countries, the government is prohibited by law from establishing or supporting religions by

separation of church and state The separation of church and state is a philosophical and jurisprudential concept for defining political distance in the relationship between religious organizations and the state. Conceptually, the term refers to the creation of a secular sta ...

, 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 Secularity, also the secular or secularness (from Latin ''saeculum'', "worldly" or "of a generation"), is the state of being unrelated or neutral in regards to religion. Anything that does not have an explicit reference to religion, either negativ ...

). 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 A local ordinance is a law issued by a local government. such as a municipality, county, parish, prefecture, or the like. China In Hong Kong, all laws enacted by the territory's Legislative Council remain to be known as ''Ordinances'' () af ...

), to

French Guiana French Guiana ( or ; french: link=no, Guyane ; gcr, label=French Guianese Creole, Lagwiyann ) is an overseas departments and regions of France, overseas department/region and single territorial collectivity of France on the northern Atlantic ...

(Catholic priests are employed by the local government, although this situation is likely to change) and to

military chaplain A military chaplain ministers to military personnel and, in most cases, their families and civilians working for the military. In some cases they will also work with local civilians within a military area of operations. Although the term ''cha ...

s (, 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. The French 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 a 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, run strictly religious activities through their association of worship and operate a school under their cultural association. Under the 1905 statute, religious groups must apply with the local

prefecture A prefecture (from the Latin ''Praefectura'') is an administrative jurisdiction traditionally governed by an appointed prefect. This can be a regional or local government subdivision in various countries, or a subdivision in certain international ...

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 100 Catholic associations that are tax-exempt; a representative of the Ministry of Interior reports that the number of non-tax-exempt Catholic associations is too numerous to estimate accurately. More than 50 associations of the Jehovah's Witnesses have tax-free status.

United States

In the United States, a faith-based organization (FBO) is an organization that has its mission based on a faith system. The U.S.

IRS The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory tax ...

designates

tax exemption Tax exemption is the reduction or removal of a liability to make a compulsory payment that would otherwise be imposed by a ruling power upon persons, property, income, or transactions. Tax-exempt status may provide complete relief from taxes, redu ...

s for those legal entities that qualify. To be a legal entity in America each organization must file the required documents in the

U.S. state In the United States, a state is a constituent political entity, of which there are 50. Bound together in a political union, each state holds governmental jurisdiction over a separate and defined geographic territory where it shares its sover ...

s in which they operate.

References

* (Most of this information from
International Religious Freedom Report 2004
',

US Department of State The United States Department of State (DOS), or State Department, is an executive department of the U.S. federal government responsible for the country's foreign policy and relations. Equivalent to the ministry of foreign affairs of other ...