Out of 51 U.S. jurisdictions, Wyoming ranks #24 overall for its friendliness towards faith-based nonprofit organizations. Wyoming has several laws that facilitate the contributions of faith-based nonprofits, including strong nonprofit religious corporation laws and strong protections for directors to rely on guidance from religious figures within his or her faith tradition. Additionally, Wyoming has no state corporate income tax and no charitable registration or audit requirements for religious organizations to solicit donations in the state. Wyoming, however, has some policies that are burdensome to faith-based nonprofits operating in the state, such as a broad Blaine Amendment, and a lack of a RFRA.
The Wyoming Constitution follows in lockstep with the federal constitution’s protections, meeting but not exceeding the required minimum protections of the First Amendment (as currently interpreted by the US Supreme Court).
Wyoming’s nondiscrimination laws generally restrict religious freedom for religious organizations that offer public programming and facilities and provide no meaningful religious accommodations or exemptions.
Wyoming’s nondiscrimination laws related to employment protect religious freedom by excluding religious organizations from the definition of “employer.”
The Wyoming Constitution contains a Blaine Amendment that broadly restricts faith-based organizations’ freedom to participate in public benefit programs on the same terms as similarly situated secular institutions. Current U.S. Supreme Court precedent has rendered this language ineffective in many cases, but it could become effective in the future if Court precedent changes.
Wyoming nonprofit corporation law includes certain provisions to protect religious nonprofits’ right to self-government in internal affairs in some situations, including 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 or the Wyoming constitution.
Wyoming 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.
Wyoming 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.
Wyoming imposes property tax but, upon application, generally provides an exemption to religious organizations for property used for religious and/or charitable purposes.
