Religious organizations are permitted to operate schools, but compulsory religious instruction is not permitted in any public or private elementary, middle, or high school accredited by the Ministry of Education (MOE). High schools accredited by the MOE, while not allowed to require religious instruction, may provide elective courses in religious studies, provided such courses do not promote certain religious beliefs over others. Universities and research institutions may have religious studies departments. Before 2004, legislation barred religious schools and theological institutes from applying for MOE accreditation, and the MOE did not recognize university-level degrees granted by these types of schools. In March 2004, the Legislative Yuan revised the Private Schools Act authorized the MOE to establish an accreditation process for university-level religious education institutions supported by religious organizations or private funds. In April 2006, the MOE promulgated regulations governing the accreditation process. In August 2006, the MOE accredited its first seminary, the Dharma Drum Buddhist College.