Out of 51 U.S. jurisdictions, Washington, DC ranks #31 overall for its friendliness towards faith-based nonprofit organizations. Washington, DC has several laws that facilitate the contributions of faith-based nonprofits, including strong protections for directors to rely on guidance from religious figures within his or her faith tradition. Additionally, Washington, DC has neither a Blaine Amendment nor audit requirements for religious organizations to solicit donations in the state. Washington, DC, 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 exemptions for religious organizations and very limited exemptions from state sales tax on religious organizations’ sales.
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 (as currently interpreted by the US Supreme Court).
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.
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.
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.
District of Columbia nonprofit corporation law includes a provision that defers to ecclesiastical law or religious doctrine in the event that the religious law or doctrine conflicts with the nonprofit corporation law to the extent required by the Constitution of the United States.
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.
Washington, D.C. does not require the submission of reviewed or audited financials as a condition of maintaining authorization to fundraise in the state.
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.
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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