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MISSISSIPPI

MISSISSIPPI CODE OF 1972
As Amended

SEC. 79-11-401. Application to religious corporations.
Except as may be otherwise provided in Sections 79-11-31, 79-11-33 and 79-11-403, Sections 79-11-101 et seq. apply to religious corporations.
SOURCES: Laws, 1988, ch. 417, Sec. 10, eff from and after July 1, 1988.

MISSISSIPPI CODE OF 1972
As Amended

SEC. 79-11-31. Religious societies.
(1) Any religious society, consisting of the members of any particular denomination or congregation, desiring to act as an organized body may do so by associating together and electing or appointing from its membership any number of officers, trustees, or managers, by whatever name known, for the purpose of managing the affairs of the society. Such society or association shall keep a record of its proceedings, which shall show the name of the society, its organization, and the election of the officers, trustees, or managers; but the society so organized at each particular locality shall be a distinct and independent society. Any society so organized may sue and be sued by its society name or appellation, and process may be served on its presiding or chief officer, or secretary, or on the trustees or manager.
Upon the completion of the organization of any such society, the title to the real property theretofore owned by it shall thereupon vest in the society as hereunder organized, and shall not be divested out of the same, or encumbered, except by a deed, deed of trust, or mortgage duly executed under the authority of a resolution adopted by a majority vote of the members present at a meeting duly called for that purpose, at which meeting at least twenty per cent (20%) of the members in good standing of such organized society must be present. The minutes of such meeting shall be entered in the official record book of such society, and the aforesaid resolution shall designate which officers, trustees or managers of such society are to execute such deed, deed of trust, or mortgage.
The provisions of this subsection shall also apply to all real property acquired by any such society after its organization hereunder.
(2) Whenever any number of religious societies or organized bodies or congregations formed under subsection (1) of this section shall decide to act together as an organized body, they may do so in the manner provided in subsection (1) by and through representative elected or appointed for that purpose, and when so organized shall likewise be a distinct and independent society or group, by whatever name called, and subject to sue and be sued and be served with process in the same manner.
Any such body shall likewise have right to own all, but only, those properties permitted under section 79-11-33 of the Mississippi Code of 1972.
SOURCES: Codes, 1857, ch. 35, art. 52; 1871, Sec. 2437; 1880, Sec. 1071; 1892, Sec. 859; 1906, Sec. 933; Hemingway's 1917, Sec. 4109; 1930, Sec. 4168; 1942, Sec. 5350; Laws, 1952, ch. 343; 1956, ch. 177, Secs. 1, 2.

MISSISSIPPI CODE OF 1972
As Amended

SEC. 79-11-403. Certain provisions inapplicable to religious corporations; religious doctrine controlling in case of inconsistencies.
(1) The following provisions shall not apply to religious corporations unless otherwise provided in their articles or bylaws:
(a) Section 79-11-133
(b) Section 79-11-189
(c) Section 79-11-193
(d) Section 79-11-213
(e) Section 79-11-239
(f) Section 79-11-245
(g) Section 79-11-282
(h) Section 79-11-359
(2) If religious doctrine governing the affairs of a religious corporation is inconsistent with the provisions of Sections 79-11-101 et seq. on the same subject, the religious doctrine shall control to the extent required by the Constitution of the United States or the Constitution of this state or both.
SOURCES: Laws, 1988, ch. 417, Sec. 11, eff from and after July 1, 1988.

Above sections all checked, none relevant.
MISSISSIPPI CODE OF 1972
As Amended

SEC. 79-11-101. Short title.
Sections 79-11-101 et seq. shall be known and may be cited as the "Mississippi Nonprofit Corporation Act."
SOURCES: Laws, 1987, ch. 485, Sec. 1, eff from and after January 1, 1988.

§ 79-11-33. Religious societies may own certain property.

Any religious society, ecclesiastical body and/or any congregation thereof may hold and own the following real property, but no other, viz.:

(a) Each house or building used as a place of worship, with a reasonable quantity of ground annexed to such building or house.

(b) Each house or building, together with a reasonable quantity of ground thereto annexed, used:

(i) As a parish house;

(ii) As a community facility;

(iii) As a Sunday school facility;

(iv) As an educational facility;

(v) For the care of children on a nonprofit basis.

(c) Each house used for a place of residence for its minister, bishop or representative, together with a reasonable quantity of ground thereto annexed. For purposes of this paragraph, the term "minister" shall mean a minister, priest, pastor, rabbi, nun or other clergy who: (i) has been duly ordained, licensed or qualified according to the principles and procedures prescribed by his religious society, (ii) is regularly engaged as a vocation in preaching and teaching the beliefs of his religious society, in administering its rites and sacraments, and in conducting public worship services in the tradition of his religious society, and (iii) who discharges the duties of a minister in the tradition of his religious society.

(d) A hospital or infirmary and a nurses' home in connection therewith, together with a reasonable quantity of ground thereto annexed.

(e) All buildings used by a school, college or seminary of learning contiguous to and/or a part of the college or seminary plant, for administration, classrooms, laboratories, observatories, dormitories, and for housing the faculty and students thereof, together with a reasonable quantity of land in connection therewith.

(f) All buildings used for an orphan asylum or institution, together with a reasonable quantity of ground used in connection therewith.

(g) All buildings used for a campground or assembly for religious purposes, together with a reasonable quantity of land in connection therewith.

(h) Lands for a cemetery or cemeteries of sufficient dimensions.

(i) All buildings and grounds used for denominational headquarters and/or administrative purposes, together with a reasonable quantity of ground annexed thereto. The title to any buildings and grounds heretofore acquired under this subsection shall not be hereafter held invalid because of the lack of authority of the owner thereof to obtain or hold such title. Provided, however, that the provisions of this subsection shall not affect any pending litigation.

(j) Any land which is maintained and used as a parking area for the convenience of the members of the congregation, church, cathedral, mission or other unit or administrative unit from which the society receives no revenue, fee, charge or assessment. The land on which the parking area is located may be noncontiguous to the land on which the building used as the place of worship is located.

Sources: Codes, 1906, § 934; Hemingway's 1917, § 4110; Laws, 1930, § 4169; Laws, 1942, § 5351; Laws, 1926, ch. 194; Laws, 1946, ch. 279, § 1; Laws, 1977, ch. 440, eff from and after January 1, 1978.

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