Louisiana Revised Statutes 13:5234 – Definitions
Terms Used In Louisiana Revised Statutes 13:5234
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- person: includes an individual and also includes a church, association of churches or other religious order, body or institution which qualifies for exemption from taxation under Section 501(c)(3) or (d) of the Internal Revenue Code of 1986 (Public law 99-514, 26 U. See Louisiana Revised Statutes 13:5234
In this Part, unless the context otherwise requires:
(1) “A person” includes an individual and also includes a church, association of churches or other religious order, body or institution which qualifies for exemption from taxation under Section 501(c)(3) or (d) of the Internal Revenue Code of 1986 (Public law 99-514, 26 U.S.C. § 501).
(2) “Burden” means that the government, directly or indirectly, does any of the following:
(a) Constrains or inhibits conduct or expression mandated by a person‘s sincerely held religious tenet or belief.
(b) Significantly curtails a person’s ability to express adherence to the person’s religious faith.
(c) Denies a person a reasonable opportunity to engage in activities which are fundamental to the person’s religion.
(d) Compels conduct or expression which violates a tenet or belief of a person’s religious faith.
(3) “Compelling state interest” includes the interest of the state to protect the best interest of a child and the health, safety, and welfare of a child.
(4) “Demonstrates” means meeting the burdens of going forward with evidence and persuasion.
(5) “Exercise of religion” means the practice or observance of religion under Article 1, Section 8, of the Constitution of Louisiana and the First Amendment of the Constitution of the United States of America and includes the ability to act or refuse to act in a manner substantially motivated by a sincerely-held religious belief, whether or not the exercise is compulsory or a central part or central requirement of the person’s religious belief.
(6) “Government” or “governmental agency” means any of the following:
(a) Any board, commission, court, department, agency, special district, authority, or other entity of the state.
(b) Any political subdivision of this state including any parish, municipality, special district, school board, sheriff, public board, institution, department, commission, district, corporation, agency, court, or authority.
(c) Any other public or governmental body of any kind which is not a state agency.
(d) Any official or other person acting under color of law.
Acts 2010, No. 793, §1.