Title III Technical Assistance Manual (with 1994 supplement)

III−1.5100 Definition. A religious entity is a religious organization or an entity controlled by a religious organization, including a place of worship. If an organization has a lay board, is it automatically ineligible for the religious exemption? No. The exemption is intended to have broad application. For example, a parochial school that teaches religious doctrine and is sponsored by a religious order could be exempt, even if it has a lay board.