Constitutional law guarantees freedom of religion and prohibits religious-based discrimination and restrictions on religious freedom, except for the protection of public order and general welfare. The criminal code provides for possible prison terms of six months to three years for any discrimination, including that based on religious grounds. Discrimination on the basis of religion can also constitute aggravating circumstances for other types of crime. In these cases, the penalty may be increased. The law includes provisions for prosecuting hate crimes and speech that defiles religious groups. Violation of the law’s provisions on hate crimes and hate speech against religious groups may result in imprisonment from three months to one year.
On July 31, the heads of state promulgated a new code of conduct for media professionals, which had been approved by parliament on June 9. The code forbids media professionals from generating and spreading information that may discriminate against someone on the basis of religion and numerous other factors. Anyone may report a case to the Authority for Information, which may take disciplinary action. The authority may issue sanctions for a violation of the code, ranging from a warning to censure, suspension, and/or removal from the professional register. These sanctions are in addition to the ones already provided in the criminal code for crimes of discrimination based on religion.
The law allows taxpayers to allocate 0.3 percent of their income tax payments to the Catholic Church or to other religious or nonreligious groups or charities registered as nonprofit organizations. Religious organizations must be legally recognized by San Marino Court to receive this benefit. In order to obtain legal recognition, religious organizations are required to submit evidence of not-for-profit activities and annual reports. The court may periodically audit and inspect organizations, require them to submit additional documentation, and investigate any complaints from organization members or third parties. If a taxpayer allocates a portion of his or her income tax payment to a previously unregistered group, the tax authorities will contact the group to confirm its legitimacy and review its financial statements.
There are no private religious schools, and the law requires religious education in public schools. Only Catholic religious instruction is offered. The state-approved curriculum includes comparisons between Christianity and other religions and between the Bible and other religious texts. Teachers are selected by the Church and may be religious or lay. Religious instruction is funded by the government. The law also guarantees students the right to choose not to participate in religious instruction without penalty. Students (or the parents, if the student is under 18) must choose to opt out at the beginning of each school year.
The country is not a party to the International Covenant on Civil and Political Rights.