United States Department of State

“ 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 a 60 percent tax rate on present and past donations. ”

“ Protestants make up 2 percent of the population, and the Jewish and Buddhist faiths each represent 1 percent.
The Jewish community numbers between 600,000 and 700,000 persons and is divided among Reform, Conservative, and Orthodox groups. According to press reports, up to 60 percent of the Jewish community celebrates at most only the high holy days such as Yom Kippur and Rosh Hashanah. One Jewish community leader has reported that the largest number of practicing Jews in the country is Orthodox. ”

“ The Government does not keep statistics on religious affiliation. The vast majority of the population is nominally Roman Catholic. According to one member of the Catholic hierarchy, only 8 percent of the population are practicing Catholics. Muslims constitute the second largest religious group in number; Islam has approximately 4 to 5 million adherents, or approximately 7 to 8 percent of the population. ”

“ Printing publications, employing a board president, or running a school may disqualify a group from receiving tax-exempt status.
According to the Ministry of the Interior, 109 of 1,138 Protestant associations, 15 of 147 Jewish associations, and 2 of 1,050 Muslim associations have tax-free status. Roughly 100 Catholic associations are tax exempt; a representative of the Ministry of Interior reports that the total 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. ”

“ Certain registered private associations, including anti-cult associations, are given standing as third parties to initiate criminal action on behalf of alleged victims against a "person or organization that has the goal or effect of creating or exploiting a psychological or physical dependence." ”

“ On June 17, 2002, the President of MILS resigned; no replacement had been named as of the end of the period covered by this report.
The June 2001 About-Picard law, which tightens restrictions on organizations, does not define cults; however, its articles list criminal activities for which a religious association (or other legal entity) could be subject to dissolution. These include: endangering life or the physical or psychological well-being of a person; placing minors at mortal risk; violation of another person's freedom, dignity, or identity ”

“ Orthodox Christians number between 80,000 and 100,000; the vast majority are associated with the Greek or Russian Orthodox churches. According to various estimates, approximately 6 percent of the country's citizens are unaffiliated with any religion. ”

“ On April 10, a group of youths armed with baseball bats attacked and robbed young Jewish soccer players. It appeared that disaffected youths were responsible for many of the incidents and arrests have been made. ”

“ The court fined the president of the Ile-de-France section of the organization approximately $2,000 (2,000 Euros) . Church of Scientology representatives report that a case filed by a parent whose child attended an "Applied Scholastics"-based school remained ongoing.
Local authorities often determine the treatment of religious minorities. ”