Out of 51 U.S. jurisdictions, Connecticut ranks #37 overall for its friendliness towards faith-based nonprofit organizations. Connecticut has some policies that facilitate the contributions of faith-based nonprofits, including a RFRA statute. Connecticut, however, has some policies that are burdensome to faith-based nonprofits operating in the state, such as sales tax with very limited exemptions on religious organizations’ sales and no legal protection for religious exercise during a state of emergency.
Religious Freedom:
State Constitutional Protection of Free Exercise:
0
/5
The Connecticut Constitution follows in lockstep with the federal constitution’s protections, meeting but not exceeding the required minimum protections of the First Amendment.
State Religious Freedom Restoration Act:
3
/5
Connecticut was the first state to enact a RFRA protecting the religious free exercise of all individuals and entities by requiring government burdens on religious exercise to satisfy strict scrutiny. These protections are statutory and have not been incorporated into the state constitution, so Connecticut does not receive the highest score for this factor.
Religious Freedom for Nonprofits with Public Programming:
-3
/5
Connecticut’s nondiscrimination laws generally restrict religious freedom for religious organizations that offer public programming and facilities and provide accommodations or exemptions but only for a narrow spectrum of religious organizations.
Religious Freedom for Faith-Based Employers:
-3
/5
Connecticut’s nondiscrimination laws related to employment have only a narrow exemption allowing religious organizations to hire co-religionists and provide accommodations or exemptions for only a subset of religious organizations.
Protections for Religious Exercise in State of Emergency:
-3
/5
Connecticut law has no explicit constitutional or statutory protections for religious exercise during a time of emergency.
Blaine Amendment:
3
/5
Connecticut’s constitution does not contain a Blaine Amendment but also does not expressly protect faith-based organizations’ freedom to participate in public benefit programs on the same terms as similarly situated secular institutions.
Regulatory Freedom:
Nonprofit Religious Corporation Act:
-3
/5
Connecticut’s nonprofit corporation law lacks: (a) specific provisions permitting the formation of nonprofit religious corporations; (b) specific protections for religious exercise at faith-based organizations, and (c) express acknowledgement of an option for nonprofits to incorporate for religious purposes.
Standards of Conduct for Directors of Religious Organizations:
3
/5
Connecticut permits a director, in the fulfillment of the director’s fiduciary duties, to rely on the opinion of individuals who can reasonably be assumed to have expertise on a certain matter, but does not expressly allow a director to rely on guidance from religious figures within his or her faith tradition.
Charitable Registration Law:
3
/5
Connecticut generally requires charitable solicitation registration but, upon application, generally provides religious organizations with a registration exemption.
Audit Requirements Pursuant to Charitable Registration:
-3
/5
As a condition of maintaining authorization to fundraise in the state, Connecticut requires the submission of audited financials for organizations with annual contributions of $500,000 or more.
Corporate Income Tax:
1
/5
Connecticut imposes a statewide corporate income tax but offers an exemption to organizations with federal 501(c)(3) exempt status upon application.
Sales and Use Tax, Sales:
-3
/5
Connecticut imposes a sales and use tax on religious organizations’ sales but provides limited exemptions for sales of certain items.
Sales and Use Tax, Purchases:
3
/5
Connecticut imposes a sales and use tax on a religious organizations’ purchases, but generally provides 501(c)(3) religious organizations broad and comprehensive, entity-based tax exemption upon application.
Property Tax:
3
/5
Connecticut imposes property tax but, upon application, generally provides an exemption to religious organizations for property used for religious and/or charitable purposes.
