---
title: "Religious Organization Law"
url: "https://legal.ge/en/service/non-profit-and-ngo-law-en/religious-organization-law-en"
field: "Non-Profit & NGO Law"
description: "Religious organization law: the essence of the activity, enterprises and the tax demarcation. Legal.ge."
reviewed: "2026-07-09"
updated: "2026-10-14"
publisher: "legal.ge"
---

# Religious Organization Law

> Source: legal.ge, https://legal.ge/en/service/non-profit-and-ngo-law-en/religious-organization-law-en

## The Legal Essence of Religious Activity

Religious activity is the activity of a religious organisation registered in the established manner, whose purpose is the spreading of confession and faith. The law describes this activity through concrete forms: the organisation and conduct of religious rites, ceremonies, prayers and other cult acts; enabling believers to have and use houses of worship and ritual buildings for the satisfaction of religious needs both collectively and individually; the organisation of the reception and departure of religious delegations, pilgrims and representatives of various confessions, the holding of national and international religious conferences, assemblies and seminars with the provision of participants with accommodation, transport, food and cultural services; the maintenance of monasteries, monastic churches, theological educational institutions and charitable organisations, and the teaching and service activity connected with them.

## Religious Enterprises and the Tax Demarcation

The activity of the enterprises of religious organisations which publish religious literature or produce objects of religious destination is equated to religious activity; so is the activity of these organisations or their enterprises connected with the realization (distribution) of such literature and objects, and the use of the funds received from such activity for carrying out religious activity — publishing and production work is thus itself recognised as religious where it is conditioned by this chain. Within the system of the Tax Code this matters because neither charitable nor religious activity is attributed to economic activity: economic activity is any activity carried out to receive income or compensation, and the liturgical activity of a religious organisation does not fall under that definition. Other exclusions exist as well — for instance, employment and the placement by an individual of funds on deposits and savings with banks — yet note that gratuitous provision of services by an enterprise or an entrepreneur individual is still treated as economic activity. The notion of organisation is defined broadly by the law — from nonprofit legal persons and religious associations to budgetary and international organisations — and where an organisation also carries on economic activity, the part connected with that activity is treated as the property of an enterprise; where such separation is impossible, the proportional share of income received from economic activity in the organisation's total income is used.

The full text is available on legal.ge after signing in: https://legal.ge/en/service/non-profit-and-ngo-law-en/religious-organization-law-en

### What is religious activity?

The activity of a registered religious organisation aimed at spreading confession and faith.

### Does publishing count?

Yes — publishing religious literature and producing ritual objects are equated to it.

### Is it economic activity?

No — the law excludes it from economic activity.

### Exemptions?

Benefits received within charitable activity do not trigger income tax.