Religious societies may be incorporated in accordance with the general provisions of the civil law.
Existing religious societies remain, to the same extent as heretofore, public bodies corporate. The same rights shall be accorded to other religious societies if by their constitution and the number of their members they offer a guaranty of permanence. If a number of such public religious societies unite, this union is also a public body corporate.
The religious societies, which are recognized by law as bodies corporate, are entitled on the basis of the civil tax rolls to raise taxes according to the provisions of the laws of the respective States.
The associations, which have as their aim the cultivation of a system of ethics, have the same privileges as the religious societies.
The issuance of further regulations necessary for carrying out these provisions comes under the jurisdiction of the States.
ARTICLE 138
State contributions to religious societies authorized by law, contract, or any special grant, will be commuted by State legislation. The general principles of such legislation will be defined by the Commonwealth.
The property of religious societies and unions and other rights to their cultural, educational, and charitable institutions, foundations, and other possessions are guaranteed.