Louisiana Statutes

§ 13:5234 — Definitions

Louisiana·Title 13 Courts and Judicial Procedure

§5234. Definitions 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. Section 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 co

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Related

§ 501
26 U.S.C. § 501

Legislative History

Acts 2010, No. 793, §1; Acts 2025, No. 358, §1, eff. June 20, 2025.

Nearby Sections

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