Religious institution

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 leaders and followers with respect to religious law, the determination of qualification for membership, etc.In terms of religion..

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 religion.

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. Religions are thus necessarily supported by private organizations, generally funded by those who attend their services.

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-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. 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 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.

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