Does a Church Have a State Registration? See what you need to open one

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The church is considered a non-profit institution, so it does not need a State Registration. Learn how to open one.
Lara Zanesco | 05/24/2023

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Churches do not need to have a State Registration in Brazil. As religious entities, they are exempt from the Tax on the Circulation of Goods and Services (ICMS), among others.

This is a government benefit for every religious organization in accordance with article 150, section VI of the CF (Federal Constitution).

Want to learn more about how this tax works and what is required to open a church or other religious organization in the country? Keep reading and understand all these points:

Why doesn't the church have a state registration?
What taxes are exempt for churches?
What kind of entity is a church?
What is the framework of a church?
What is required to register a church?
Why doesn't the church have a state registration?
Churches do not have to register as a state church because they are exempt from all taxes in the country, as stated in the Federal Constitution. This is what we call tax immunity and applies to both temples of religious celebrations and to the income and services related to the entities that maintain them.

It is worth noting that this immunity is guaranteed by law for entities of any religion , since telemarketing leads, iran telephone number data Brazil is a secular country.

To find out more: Which companies must have State Registration?

What taxes are exempt for churches?
The best known are:

IPTU – Urban Property and Land Tax;
IR – Income Tax;
COFINS – Contribution to the Financing of Social Security;
ICMS – Tax on the Circulation of Goods and Services;
ITCMD – Tax on Transfers Due to Death and Donations.
ICMS is the tax related to State Registration. To be exempt from tax, institutions must register and submit documents so that the State can analyze and grant the benefit.

What kind of entity is a church?
The church is considered a religious organization. Therefore, it must be registered with the Legal Entity Registry Office, as a Legal Entity under private law , regulated by article 44, section IV of Law No. 10,406, of 2002 of the Civil Code.

What is the framework of a church?
As a religious organization, the church falls within the Third Sector , which provides social services through private investments or donations. This means that it is a non-profit institution . Furthermore, churches cannot have ties to public bodies or be a sole owner.

What is required to register a church?
To register a religious organization correctly and legally, it is necessary to:

draft the Articles of Association;
define and elect the Board of Directors;
register the Articles of Association and the Foundation Minutes at a Legal Entities Registry Office;
open a CNPJ with the Federal Revenue Service;
obtain Municipal Registration at the city hall.
This whole process can take about 2 months.

Now that you know that churches do not have a State Registration and what you need to register your organization, how about learning more about this subject? See our complete content on the difference between State Registration and Municipal Registration .