The constitution provides for freedom of religion and prohibits the government from taking any action to compel, prohibit, or hinder the exercise of religion. It stipulates there shall be no state religion but allows the state to fund “private or parochial” schools on a fair and equitable basis and for nonreligious purposes.
The law requires religious groups to obtain charters as nonprofit organizations from the Office of the Attorney General. As nonprofit organizations, religious groups and mission agencies are exempt from paying taxes. To obtain a charter of incorporation, an applicant submits a written petition to the registrar requesting a charter of incorporation and a filing fee of $250. The Office of the Attorney General reviews the application for statutory compliance and forwards the completed application to the Office of the President for final authorization. The Office of the Attorney General reports it does not deny applications that conform to the corporate registry regulations.
A law enacted on April 13 established a National Day of Prayer that “welcomes all expressions of religion, no matter of his or her choosing without reservation or reproach.”
The law prohibits religious instruction in public schools. Representatives of any religious group, however, may request government financial support for private religious schools. The government earmarks funds for nonreligious purposes for all the recognized private schools operated by Modekngei, Catholic, Evangelical, and Seventh-day Adventist groups. The amount earmarked is based on the number of students attending a particular school. Private schools are not taxed.
Foreign missionaries are required under law to obtain missionary permits at the Bureau of Immigration and Labor. There are no application fees. A foreign missionary applicant must provide police and medical clearances. Respective letters from the assigning church in the foreign country and accepting church in Palau must be submitted with the application. The permits are valid for a maximum of two years and may be extended with a renewed application.
The country is not a party to International Covenant on Civil and Political Rights.