E/CN.4/1998/6/Add.2 page 28 their members offer an assurance of their permanence. If several such Churches or cults in public law unite in one organization, that organization shall also be a corporate body in public law. (VI) Churches or cults that are corporate bodies in public law shall be entitled to levy taxes in accordance with Land law, on the basis of the civil taxation lists. (VII) Associations whose purpose is the joint cultivation of a philosophical ideology shall have the same status as Churches or cults. (VIII) Such further regulations as may be required for the implementation of these provisions shall be the responsibility of Land legislation. Article 138 (I) State contributions to Churches or cults, based on law, contract or special legal title, shall be redeemed by means of a Land regulation. The principles for such redemption shall be established by the Reich. (II) The right to own property and other rights of Churches and cults, and also religious associations, in respect of their institutions, foundations and other assets destined for purposes of worship, education or charity are guaranteed. Article 139 Sundays and legal holidays continue to be guaranteed by the law as days of rest and spiritual contemplation. Article 141 To the extent that there is a need for religious services and spiritual care in the army, hospitals, prisons and other public institutions, the Churches and cults shall be permitted to perform religious acts, which shall be free from all constraint. -----