Drafting the statutes of a religious association (1905 law)
The statutes are the founding act of the association. For a religious association, they are not drafted freely: the law requires several precise clauses, without which the religious character and its advantages cannot be obtained. Here is what they must contain.
From the earliest centuries of Islam, the administration equipped itself with the diwans, registers that carefully recorded public affairs. Setting clear rules down in writing is an old and structuring act.
An exclusively religious purpose
This is the hallmark of the religious association: its purpose, as written in the statutes, must be the public exercise of a religion, and nothing else. Article 19 of the law of 9 December 1905, amended by the law of 24 August 2021, is explicit on this point. Ancillary activities remain possible only if they relate directly to worship and stay ancillary. To carry out cultural or social activities in parallel, a separate structure is better. This is one of the points that weigh in the choice between a 1901 or a 1905 association.
Seven members and a religious district
The association must bring together at least seven adults, domiciled or residing in a religious district that the statutes must delimit. This district is the territory on which the association exercises its worship. Each member may withdraw freely, after paying their dues, and this freedom cannot be set aside by the statutes.
A deliberative body and the anti-takeover clause
Since the 2021 reform, the statutes must provide for one or more deliberative bodies responsible for deciding the most important acts of the association's life. The law expressly targets four decisions: the admission of any new member, the amendment of the statutes, the transfer of a building, and the recruitment of a minister of worship. It is called the anti-takeover clause, because it prevents a single person from taking control of the association or its assets. In addition, the financial management acts are presented each year to the general meeting for approval.
The declaration and the religious recognition
The association is first declared to the associations registry, exactly like an ordinary association. To become religious within the meaning of the law and access the advantages, it additionally declares its religious character to the prefect. In the absence of objection, the benefit of the status is secured for five years, then renewable. This recognition is not automatic at founding: it plays out when the association intends to assert its rights.
The obligations that come with the status
The religious status opens real advantages, but it comes with transparency obligations. The association keeps standardised annual accounts, draws up a separate statement of its resources coming from abroad, declares foreign donations above 10,000 euros, and files its accounts above 153,000 euros of annual donations. It is better to build these requirements in from the start, because they condition the keeping of the advantages.
Frequently asked questions
Which clauses are required in the statutes of a religious association?
The statutes must set an exclusively religious purpose, define the religious district, and provide for one or more deliberative bodies competent in particular for the admission of new members, the amendment of the statutes, the transfer of a building and the recruitment of a minister of worship. This last requirement is the so-called anti-takeover clause, from article 19 of the 1905 law as amended in 2021.
How many members are needed to form a religious association?
At least seven adults, domiciled or residing in the religious district defined by the statutes. This is a condition set by article 19 of the law of 9 December 1905, reinforced by the law of 24 August 2021.
Can the religious association have activities other than worship?
Its purpose must be exclusively religious. It may only carry out activities that relate directly to the exercise of worship and remain strictly ancillary. To carry cultural or social activities in their own right, another structure is needed, for example a separate association under the 1901 law.
Does the association have to be declared to the prefecture?
The association is first declared to the associations registry, like an ordinary association. To be recognised as religious and access the advantages, it additionally declares its religious character to the prefect. In the absence of objection, this status is secured for five years, renewable.
What accounting obligations then apply?
The religious association keeps standardised annual accounts, draws up a separate statement of its resources coming from abroad, and files its accounts above 153,000 euros of donations per year. Foreign donations above 10,000 euros must be declared.
To go further
This guide complements our overview page, Building a mosque in France, and the Legal area. To site your project, the assessment takes stock of your situation.