Les biens immobiliers des organisations religieuses
According to regulations of the 24th April 2003 Public Benefit and Volunteer Work Act have been introduced a provision, according to which donations of 1 % off the income tax may be donated by a taxpayer to public benefit organisations. Churches and other religious denominations themselves are not such organisations, but they may establish local or diocesan organisations, foundations, charity organisations, which must undergo a certain registration procedure.
In 2009 taxpayers donated over 95 million euros. The statistics of the Ministry of Finance do not provide information about what was donated to public benefit organisations established by the churches and religious denominations.