Out of 51 U.S. jurisdictions, Washington, D.C. ranks #24 overall for its friendliness towards faith-based nonprofit organizations. Washington, D.C. has several policies that facilitate the contributions of faith-based nonprofits, including strong protections for directors to rely on guidance from religious figures. Additionally, Washington, D.C. has no Blaine Amendment and no audit requirements for religious organizations to solicit donations in the state. Washington, D.C., however, has some policies that are burdensome to faith-based nonprofits operating in the state, such as laws regarding public accommodations that include no meaningful exemptions for religious organizations and very limited exemptions from sales tax on religious organizations’ sales.
Religious Freedom:
State Constitutional Protection of Free Exercise:
0
/5
Washington, D.C. operates under the federal constitution, and thus protections for religious freedom in this jurisdiction are the required minimum protections of the First Amendment constitution.
State Religious Freedom Restoration Act:
3
/5
Washington, D.C. operates under the federal RFRA, which protects the religious free exercise of all individuals and entities by requiring government burdens on religious exercise to satisfy strict scrutiny.
Religious Freedom for Nonprofits with Public Programming:
-5
/5
Washington, D.C.’s nondiscrimination laws generally restrict religious freedom for religious organizations that offer public programming and facilities and provide no meaningful religious accommodations or exemptions.
Religious Freedom for Faith-Based Employers:
-3
/5
Washington, D.C.’s nondiscrimination laws related to employment have only a narrow exemption allowing religious organizations to hire co-religionists.
Protections for Religious Exercise in State of Emergency:
-3
/5
Washington, D.C. law has no explicit constitutional or statutory protections for religious exercise during a time of emergency.
Blaine Amendment:
5
/5
Washington, D.C. operates under the federal constitution, which does not contain a Blaine Amendment and has been interpreted by the United States Supreme Court to 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
Washington, D.C.’s nonprofit corporation law expressly: (a) acknowledges an option for nonprofit corporations to incorporate for religious purposes and (b) includes specific provisions to protect the right of nonprofits incorporated for religious purposes to self-government in internal affairs. The law does not include an option to incorporate expressly as a nonprofit religious corporation.
Standards of Conduct for Directors of Religious Organizations:
5
/5
Washington, D.C. law permits a director to rely on guidance from religious figures within his or her faith tradition in the fulfillment of the director’s fiduciary duties.
Charitable Registration Law:
3
/5
Washington, D.C. generally requires charitable solicitation registration but, upon application, generally provides religious organizations with a registration exemption.
Audit Requirements Pursuant to Charitable Registration:
5
/5
Washington, D.C. does not require the submission of reviewed or audited financials as a condition of maintaining authorization to fundraise in the state.
Corporate Income Tax:
1
/5
Washington, D.C. imposes a 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
Washington, D.C. imposes a sales and use tax on religious organizations’ sales and only provides limited exemptions for certain items.
Sales and Use Tax, Purchases:
3
/5
Washington, D.C. imposes a sales and use tax on religious organizations’ purchases but generally provides a broad and comprehensive, entity-based tax exemption for 501(c)( 3) religious organizations’ purchases upon application.
Property Tax:
3
/5
Washington, D.C. imposes property tax but, upon application, generally provides an exemption to religious organizations for property used for religious and/or charitable purposes.
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