example, run strictly religious activities through their association of worship and operate a school under their cultural association. Under the 1905 statute, religious groups must apply with the local prefecture to be recognized as an association of worship and receive tax-exempt status. The prefecture reviews the submitted documentation regarding the association's purpose for existence. To qualify, the group's purpose must be solely the practice of some form of religious ritual. Printing publications, employing a board president, or running a school may disqualify a group from receiving tax-exempt status. A common method is to run such activities in another financially separate association ("cultural association" or other similar denomination). According to the 1905 law, associations of worship are not taxed on the donations that they receive. However, the prefecture may decide to review a group's status if the association receives a large donation or legacy that comes to the attention of the tax authorities. If the prefecture determines that the association is not in fact in conformity with the 1905 law, its status may be changed, and it may be required to pay taxes at a rate of 60 percent on present and past donations. According to the 100 Catholic associations that are tax-exempt; a representative of the Ministry of Interior reports that the number of non-tax-exempt Catholic associations is too numerous to estimate accurately. More than 50 associations of the Jehovah's Witnesses have tax-free status. United States In the United States, a faith-based organization (FBO) is an organization that has its mission based on a faith system. The U.S. IRS designates tax exemptions for those legal entities that qualify. To be a legal entity in America each organization must file the required documents in the U.S. states in which they operate. See also Faith-based organization List of religious organizations Religious community References (Most of this information from International Religious Freedom Report 2004, US Department of State; information cross-checked in French legal texts.) Religion and politics