E/CN.4/2004/63/Add.2 page 8 B. Legislative level 27. Apart from the constitutional provisions, Decree No. 177/1948, which was adopted during the communist era, is theoretically the text that lays down the legal rules governing religions, but it is no longer used in practice because of its incompatibility with several provisions of the new Constitution. However, this legislation should be formally repealed with the forthcoming adoption of a law on the general rules governing religions and the exercise of religious freedom, which is further discussed below. 28. Under Romanian law, a distinction is made between religions that are recognized and those that are not recognized. The authorities told the Special Rapporteur that the distinction was one between the religions recognized by the State and other religious or faith-based communities. In order to be recognized as a religion, religious communities must be registered with the office of the Minister of State for Religious Denominations. The Government registers them after they have submitted various documents on their statutes and internal organization and after reviewing the teachings of the religious community. 29. However, the authorities stressed that the above-mentioned distinction did not result in any restrictions on the freedom of religion or belief of members of the religious or faith-based communities that are not recognized. 30. During the Special Rapporteur’s visit, the authorities sent him somewhat contradictory information on the number of religions that were recognized. However, it seems that the Government currently recognizes 17 “denominations”, which are those described by some as the “traditional” religions. In Decree No. 177, the Government recognized 15 religions, namely, the Romanian Orthodox Church, the Roman Catholic Church, the Christian Church of the Ancient Rite, the Protestant Church, the Christian Evangelical Church, the Evangelical Augustinian Church, the Evangelical Lutheran Church, the Church of Gospel Christians, the Unitarian Church, the Baptist Church, the Pentecostal Church, the Seventh-Day Adventist Church), the Armenian Church, Judaism and Islam. In another decree dating from 1948 (No. 358/1948, see below), the Government had closed down the Greek Catholic Church and forced it to become part of the Orthodox Church, but in 1989 the Government restored, by decree, the status of the Greek Catholic Church as a recognized religion. In addition, following a decision by the Supreme Court, the Government recently had to recognize the community of Jehovah’s Witnesses as a religion (Order No. 2657 of 22 May 2003). With this exception, the authorities have not recognized any religion since 1990. Thus, some religions that are not considered to be traditional are not recognized as religions. 31. Under this system of recognition, religions enjoy a number of privileges to help them to function, including a financial contribution from the State related to the size of their membership, exemption from military service for their clergy, exemption from tax, and the right to set up schools and to teach religion in State schools. 32. Alongside the recognized religions, over 750 religious associations and foundations were registered between 1989 and 1999 under Act No. 21/1924, which gives them legal status and exemption from import duties. During the year 2000, the Government adopted a new decree (No. 26/2000) which repeals Act No. 21/1924 and considerably simplifies the registration