The constitution specifies the country is a secular state, prohibits religious discrimination, and provides for freedom of thought, conscience and belief, as well as the right to enjoy, practice, profess, maintain, and promote any religion.
The law allows recognition of any religious group through formal registration. Religious groups are not required to register; however, registered groups are eligible for tax benefits. Religious and non-religious groups may register as nonprofit organizations with the Ministry of Trade and Industry. Under the law, a nonprofit organization must have a minimum of seven members and two directors, an auditor, a registered address in the country, and must comply with all regulations of domestic corporate law. Religious groups may also register as welfare organizations with the Ministry of Health and Social Services (MoHSS). Under the MoHSS regulations, a welfare organization must have a minimum of seven members, an auditor, and a constitution. If the group meets the objectives of a welfare organization, the MoHSS will issue a letter of certification. There is no difference in the application process between religious and non-religious groups. A welfare organization may apply to the Department of Inland Revenue to receive tax-exemption status. Once registered as a welfare organization, a religious group may seek to obtain communal land at a reduced rate, which is at the discretion of traditional authorities or town councils, based on whether they believe the organization’s use of the land will benefit the community.
The constitution permits the establishment of private schools provided no student is denied admission based on creed.