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Religious Organization Law

Can any religious group register in Georgia?

Yes, any religious group can register as a nonprofit entity (N(N)LE). Some specific denominations have the option to register as Legal Entities of Public Law (LEPL), but the N(N)LE form is open to all.

Are religious organizations tax-exempt?

They enjoy significant tax exemptions regarding VAT on religious items, property tax on non-economic properties, and profit tax on donations. However, employee salaries are taxed normally.

Do I need a special visa for missionary work?

There is no specific "missionary visa," but religious workers can apply for an immigration visa (D category) and subsequently a residence permit based on their work with a registered religious organization.

Can a religious organization own land?

Yes, registered religious organizations have the right to own agricultural and non-agricultural land, buildings, and other property necessary for their activities.

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Religious Organization Law in Georgia represents a specific legal field regulating the registration of religious associations, their property rights, and relations with the state. The Constitution of Georgia recognizes freedom of faith and confession, but the institutional realization of this right requires a legal framework. In Georgia, religious associations can register as Legal Entities of Public Law (LEPL - only for denominations with special status) or Non-Entrepreneurial (Non-Commercial) Legal Entities (N(N)LE). The relationship between the Orthodox Church and the state is additionally regulated by a Constitutional Agreement (Concordat). Legal services in this field involve helping religious groups legalize their status, registering ownership of places of worship and land, as well as resolving tax and labor issues.

What does Religious Organization legal service cover?

Legal.ge specialists offer sensitive and qualified legal assistance:

  • Registration and Status: Registering a religious association with the Public Registry, drafting the charter in compliance with legislation.
  • Property Disputes and Registration: Registering ownership rights for temples, shrines, land plots, and other real estate; issues related to the restitution of historical property.
  • Construction Permits: Obtaining permits for the construction or reconstruction of religious buildings (often a complex administrative process).
  • Tax Consultation: Taxation of imports of religious items, VAT exemption issues, accounting for donations.
  • Educational and Charitable Activities: Founding religious schools, seminaries, and charitable foundations.

Common Legal Issues

Religious organizations face the following challenges:

  • Discrimination and Rights Protection: Protecting the rights of religious minorities from discrimination, ensuring their right to assembly and conduct rituals.
  • Labor Relations: Regulating labor rights of clergy and support staff (pension, health insurance).
  • Visas and Migration: Processing residence permits for foreign missionaries and clergy.

Georgian Legislation

The field is regulated by the Constitution of Georgia (freedom of faith), the Civil Code (legal forms), the Constitutional Agreement (for the Orthodox Church), and the Tax Code (tax exemptions). Registration of religious associations is carried out by the National Agency of Public Registry. Local government acts regarding the placement of religious buildings are also important.

Process Stages

  1. Consultation: Determining the form and goals of the organization.
  2. Documentation: Preparing minutes of founding meetings and the charter.
  3. Registration: Submission to the Public Registry and registration.
  4. Property Management: Legalizing real estate.
  5. Ongoing Support: Legal assistance in daily operations.

Why Legal.ge?

Religious organization law requires not only knowledge of the law but also cultural and religious sensitivity. Lawyers on our platform have experience working with various denominations and can ensure the legal security and development of your religious association in Georgia.

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