United States Department of State

Summary

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) .
Source: Wikisource

United States Department of State International Religious Freedom Report 2003 - France (2003)

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 Church of Jesus Christ of Latter-day Saints, for example, runs strictly religious activities through its association of worship and operates a school under its cultural association.
Religious groups must apply with the local prefecture to be recognized as an association of worship and receive tax-exempt status for their religious activities under the 1905 statute.
Source: Wikisource

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