Legal Question in Constitutional Law in New Mexico

Re: Founding a state-recognized religion

The federal government 'recognizes' a religion through the Internal Revenue Code. An organization must meet Code criteria in order to qualify for tax-exempt treatment and any other advantages at the federal level. Usually an organization will meet state requirements automatically if it qualifies under the Code. It is very, very difficult to get a new religion qualified under the Code - the government strongly discourages new religions. Be prepared for many, many forms over an extremely long time and probable denial in the end.