Although registration is not mandatory, 26 religious organizations have registered with the MOI's Religious Affairs Section. Religious organizations may register with the central authorities through their island-wide associations under the Temple Management Law, the Civic Organizations Law, or the chapter of the Civil Code that governs foundations and associations. While individual places of worship may register with local authorities, many choose not to do so and operate as the personal property of their leaders. Registered religious organizations operate on a tax-free basis and are required to submit annual reports of their financial operations. The only ramification for nonregistration is the forfeiture of the tax advantages that are available for registered religious organizations. There were no reports that the authorities have sought to deny registration to new religions.