E/CN.4/1992/52 page 101 Trinidad and Tobago "No distinction appears to be made. A religious organization must be registered by the Board of Inland Revenue in order to obtain charitable status." "No distinction exists." Ukrainian Soviet Socialist Republic "National legislation and practice in the Ukrainian SSR make a distinction between the concepts of religion, religious organizations and religious communities, and this is reflected in the recently adopted Act of the Ukrainian SSR on freedom of conscience and religious organizations. The Act defines religion in the context of the broader concept of freedom of conscience. In accordance with article 3, every citizen of the Ukrainian SSR has the right to freedom of conscience. This right includes the freedom to have, adopt and change religion or belief at will and the freedom to profess any religion or none, and engage in religious worship individually or together with others. Religious organizations in the Ukrainian SSR are religious communities, authorities and centres, monasteries, religious fraternities, missionary societies, seminaries, and associations of religious organizations. Religious associations are represented by their own centres or authorities. Religious organizations in the Ukrainian SSR are set up in order to meet citizens' religious need for the profession and propagation of faith. They function according to their own hierarchical and institutional structure and elect, appoint and change their personnel according to their own constitutions or regulations. A religious community is a local religious association of believers of one religion, denomination, sect or doctrine, who are over 18 years of age and have willingly come together in order jointly to manifest their religion or belief, worship, and perform religious rites and ceremonies. The only legal criterion governing the activities of religious organizations and associations in the Ukrainian SSR is their conformity with the above-mentioned Act on freedom of conscience and religious organizations." United States of America In its reply, the Government of the United States of America did not specifically refer to this question, but it said the following: "In the United States, freedom of religion is guaranteed by the first amendment to the U.S. Constitution. The first amendment states that 'congress shall make no law respecting an establishment of a religion or prohibiting the free exercise thereof ...' The first part of this provision has come to be