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Religious organization
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=== Croatia === The legal status of religious organizations (religious communities in [[Croatia]]) is determined by the Law on the Legal Status of Religious Communities. The Ministry of Justice and Administration keeps records in which all religious communities in Croatia are registered. <ref>{{Cite web |title=Evidencija vjerskih zajednica u Republici Hrvatskoj |url=https://mpu.gov.hr/evidencija-vjerskih-zajednica-u-republici-hrvatskoj/25240 |access-date=2023-09-09 |website=mpu.gov.hr}}</ref> In Croatia, religious communities are non-profit legal entities. The Croatian government established the Commission for Relations with Religious Communities in order to regulate legal relations between the state and religious organizations. In Croatia, religious communities have the right to establish religious schools and preschool education institutions, and in accordance with the contract between the religious community and the Government of the Republic of Croatia. Religious communities have the right to organize religious education classes in public primary and secondary schools, in accordance with the contract between the religious community and the Government of the Republic of Croatia and at the request of the student's parents. Every religious community has the right to pastoral care of their believers who are in health and social welfare institutions, as well as in penitentiaries and prisons, in accordance with the contract between the religious community and the Government of the Republic of Croatia. Religious communities can acquire funds through income from their property, from the profits of commercial companies, by providing religious services, by inheritance and by gifts, from voluntary contributions, through charitable, educational and other generally useful activities. Religious communities in Croatia can receive funds from the state and local budgets under special conditions, depending on their contribution to the national culture and in accordance with the generally beneficial activities of the religious community. In Croatia, religious communities do not pay tax on real estate transactions, and tax on contributions made by citizens. Also, religious communities do not pay customs duties and taxes on items they receive from foreign religious communities. The basic conditions for registering a new religious community in Croatia are that the religious community has at least 500 believers and proof that the newly founded religious community has existed as an association for at least 5 years before submitting the application.<ref>{{Cite web |title=Zakon o pravnom položaju vjerskih zajednica |url=https://zakon.hr/z/284/Zakon-o-pravnom-polo%C5%BEaju-vjerskih-zajednica |access-date=2023-09-09 |website=Zakon.hr}}</ref>
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