Overview:

• Recognition and registration are amalgamated rather than ideally differentiated; a focus is placed on legal registration with only a semblance of recognition granted through means of tax-exemption.

• Amalgamated procedures for religious organisation to register to conduct charitable activities are not ideal as it is advisable that all procedures for secular and religious entity registration remain separated.

Positive elements:

• Freedom of religion or belief is broadly upheld by the government.

Recommendations:

• To be classified as receptive, establish differentiated provisions for existential recognition and legal registration by reorganising the present recognition system so that it has the capacity to make such provisions.

• To be classified as dynamic, establish a recognition agency that is independent of government control to manage the recognition system.