A non-corporate religious organization (비법인 종교단체) is a religious body administered for tax purposes without a separate corporate charter. Its primary activities are religious services and community functions. When it engages in revenue-generating operations, specific tax rules can apply depending on how those operations are characterized.
What non-corporate religious organization type can do
It can conduct worship and community programs, receive donations, and operate facilities aligned with its religious purpose. If it runs fee-based services (such as facility rentals, paid programs, or sales), those may be treated as taxable profit-making activities depending on their nature.
What to be aware of when contracting
- Confirm the representative’s authority and the internal governance that permits the organization to enter into contracts.
- Clarify whether the transaction is part of a profit-making activity, as that affects invoicing and tax treatment.
- If the deal involves regulated facilities or services (education, welfare, food operations), request evidence of the relevant permits.
Licenses and permits
Religious activity itself does not require a commercial license, but sectoral permits are necessary when the organization provides regulated services (education, healthcare, social welfare, food operations, etc.).
Accounting and income-tax requirements
Where treated as a non-profit entity, corporate income tax generally applies only to specified profit-making activities. The organization should maintain separate accounting to distinguish purpose-related operations from taxable activities and comply with VAT where taxable supplies are made.