United States Department of State, International Religious Freedom Report 2003 - France (2003)
“ The 1905 law on the separation of religion and State, the foundation of existing legislation on religious freedom, prohibits discrimination on the basis of faith. Religious organizations are not required to register but may do so 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 taxes) . ”
