Out of 51 U.S. jurisdictions, Wyoming ranks #22 overall for its friendliness towards faith-based nonprofit organizations. Wyoming has several policies 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. 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, no RFRA, and laws regarding public accommodations that include no meaningful exemptions for religious organizations.
Religious Freedom:
State Constitutional Protection of Free Exercise:
0
/5
The Wyoming Constitution follows in lockstep with the federal constitution’s protections, meeting but not exceeding the required minimum protections of the First Amendment.
State Religious Freedom Restoration Act:
-5
/5
Wyoming has not enacted a RFRA and has enacted nondiscrimination laws that conflict with the beliefs of many religious organizations.
Religious Freedom for Nonprofits with Public Programming:
-5
/5
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.
Religious Freedom for Faith-Based Employers:
3
/5
Wyoming’s nondiscrimination laws related to employment are broad but provide strong accommodations or exemptions to generally protect the autonomy of the vast majority of religious organizations.
Protections for Religious Exercise in State of Emergency:
-3
/5
Wyoming law has no explicit constitutional or statutory protections for religious exercise during a time of emergency.
Blaine Amendment:
-5
/5
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, but it could become effective in the future if Court precedent changes.
Regulatory Freedom:
Nonprofit Religious Corporation Act:
5
/5
Wyoming’s nonprofit corporation law expressly: (a) acknowledges an option for nonprofit corporations to incorporate as religious corporations and (b) includes specific provisions to protect the right of nonprofits incorporated for religious purposes to self-government in internal affairs. The law does not include an option to incorporate expressly as a nonprofit religious corporation.
Standards of Conduct for Directors of Religious Organizations:
5
/5
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.
Charitable Registration Law:
5
/5
Wyoming has no charitable solicitation registration requirements.
Audit Requirements Pursuant to Charitable Registration:
5
/5
Wyoming has no charitable registration requirement, and therefore no audit requirement.
Corporate Income Tax:
5
/5
Wyoming does not impose a corporate income tax.
Sales and Use Tax, Sales:
-3
/5
Wyoming imposes a sales and use tax on religious organizations’ sales and only provides limited exemptions.
Sales and Use Tax, Purchases:
3
/5
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.
Property Tax:
3
/5
Wyoming imposes property tax but, upon application, generally provides an exemption to religious organizations for property used for religious and/or charitable purposes.
