Religious association
The 1905 French law on the Separation of the Churches and the State instituted in France (at the time without the Alsace-Lorraine, where the law does not apply) of religious associations also say "parochial" or sometimes in some churches, "presbyteries," even today "Islamic associations." These associations are non-profit associations, according to the law in 1901, but with certain limitations: only object of worship and education of their ministers, only individual members (not Association member), minimum number of members etc.. and some benefits, including tax. History. The 1905 law made it possible for the religious associations "to  take care of their expenses, maintenance and public exercise of their religion" so they could perform all the missions previously performed only by the four religions recognized by the government constituted under the law of April 8, 1802 (The Catholic, the Lutheran and the Reformed Churches and the Jewish Synagogue). An independent legal entity was needed indeed in order for these religious associations to acquire a property and buildings to be made available for public worship and with respect the public exercise of worship only. This included also the exercise of worship such as the maintenance of the places of  worship, the receiving of donations, and the remuneration and the training of ministers. These religious associations are sole responsible for the theological education of their ministers and for the content of their theological training which reflect their belief system. (association cultuelle 1905) Catholicism refused to apply the law in 1905 (It would create later the diocesan associations.) Judaism retained its past structures with Israelite consistories. The Protestant churches thus form the vast majority of "religious associations," the associative model presenting the obvious parallels with their traditional presbyterial system of organization. The being and mission of these churches are not yet  exhausted in these associations: they had to establish, among themselves or together with other associations only 1901 law that allows them to exercise including self-help and Mission. Legal system. Declaration of a religious association. Any association may be "declared" in the prefecture as an association of worship under the law of December 9, 1905, the Republic does not recognize any religion. The prefect may nevertheless initiate "subsequent" action for annulment with the Court of First Instance, if the association pursues an unlawful purpose. Legal value of the term cult. However the term cult does not carry "legal force" at  the time of the declaration of the association. As recalled by the Minister of Interior (in charge of the Central Bureau of Religious Affairs) to prefects it is only when the administration gives him the benefit of tax advantages as a religious association under the 1905 Act, its nature of worship is regularly recognized. Prerequisites. The administrative law has established three requirements so that an association can be considered religious under the law of December 9, 1905: Prefectural control. Under the new wording of Article 910 of the Civil Code the acceptance of gifts and bequests is not subject to  prior approval by prefectural order. Any religious association is authorized to receive gifts and bequests, with reporting obligations to the administrative authority, which retains an opponent power "retrospectively." Are explicitly excluded from these provisions "associations and foundations whose activities or those of their leaders are referred to in Article 1 of the Act of June 12, 2001 to strengthen the prevention and repression of sectarian movements affecting the human rights and fundamental freedoms ". The same applies for the purposes of sections 200 and 238b of the General Tax Code, which allows patrons of religious associations to deduct a certain percentage  of their payments to a certain limit of their income.