Out of 51 U.S. jurisdictions, Maine ranks #34 overall for its friendliness towards faith-based nonprofit organizations. Maine has several laws that facilitate the contributions of faith-based nonprofits, including an automatic exemption from state corporate income tax for religious organizations that have 501(c)(3) status. Additionally, Maine has a broad exemption to charitable solicitation registration requirements for religious organizations and no audit requirements. Maine, however, has some policies that are burdensome to faith-based nonprofits operating in the state, such as nondiscrimination laws regarding public accommodations that include no meaningful religious exemptions and a lack of a RFRA.
The Maine Constitution has been interpreted by the Maine Supreme Court to provide stronger protections for religious free exercise or worship than the federal First Amendment (as currently interpreted by the US Supreme Court).
Maine’s nondiscrimination laws generally restrict religious freedom for religious organizations that offer public programming and facilities and provide no meaningful religious accommodations or exemptions.
Maine’s nondiscrimination laws related to employment provide strong accommodations or exemptions to generally protect the autonomy of most religious organizations.
The Maine 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.
Maine nonprofit corporation law does not have any law deferring to religious beliefs and structures in governance matters and does not have any special provisions specific to the internal governance or operations of religious organizations.
Maine law 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.
Maine generally requires charitable solicitation registration for charitable organizations but excludes religious organizations from the definition of “charitable organization.”
Maine imposes property tax but, upon application, generally provides an exemption to religious organizations for property used for religious and/or charitable purposes.
