Accordingly, both the Greek Orthodox Church and the Vakf are tax-exempt with regard to religious activity. According to law, they are required to pay taxes only on strictly commercial activity. They are exempt from taxes and are eligible, along with the Orthodox Church and the Vakf, for government subsidies to their religious institutions. No other religious group is recognized in the Constitution. The registration process involves submission through an attorney of an application that states the purpose of the nonprofit organization and provides the names of the organization's directors.
Registration is granted promptly and many religious groups are recognized.
Annual reports of the organization's activities are required. Such nonprofit organizations are tax-exempt. No other religious organization is tax-exempt or receives subsidies. Religious organizations are not required to register unless they wish to engage in commercial activity or apply for tax-exempt status. Approximately 96 percent of the population in the government-controlled area are Greek Orthodox.