Divinity Atlas

Sacred Correspondences
Sources

Law on Religious Communities and Associations, Lithuania, 4 October 1995, No. I-1057 (ICNL)

Republic of Lithuania, hosted by the International Center for Not-for-Profit Law, read 2026-08-16

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This is Lithuania's 1995 Law on Religious Communities and Associations, hosted in English translation by the International Center for Not-for-Profit Law. It provides that the income of religious communities, associations and centres, meaning contributions and income from the sale of property acquired through charitable means, is not taxable provided it is intended for the construction, repair or restoration of a house of prayer, for charity, or for the support of religious rites and service staff. It is the source used here for Lithuania's tax exemption regime for registered religious organizations.

Facts
Citation
Author
Republic of Lithuania, Seimas (Parliament)
Publication Year
1995
URL
https://www.icnl.org/wp-content/uploads/Lithuania_lawrelig.pdf
Source Type
Statute
Assessment
Reliability Tier
1
The primary text of Lithuania's own statute, hosted in English translation by the International Center for Not-for-Profit Law, an established legal research NGO that hosts statute translations without editorial alteration. It is the law itself rather than a summary of it, hence the top tier despite reaching this pass through a secondary host.
Claims Backed By This Source (8 claims)

This source backs 8 claims across the atlas. As facts: 7 well-attested. Plus 1 entities citing it as a general reference with no single fact or relationship attached.

Disposition By Topic

  • Sources, 6 claims: 6 well-attested.
  • Countries, 2 claims: 1 well-attested, 1 general references.
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