A IMUNIDADE DOS TEMPLOS ROSA-CRUZES DA AMORC

Abstract

This paper proposes that the scope of tax immunity granted to “temples of all cults” includes
the collective environments of the Rosicrucians from The Ancient and Mystical Order Rosæ
Crucis (AMORC). It delves into the possibility of legally extending, to AMORC temples
(particularly, its lodges, chapters and pronaoi), the tax immunity carved in the 1998 Federal
Constitution of Brazil. It was established that AMORC Rosicrucian temples do in fact fulfill
all four elementary requirements for a temple to be deemed as “of any cult”—thus affording
them, according to Carrazza, such tax immunity—namely: (a) AMORC adherents share a
belief in divinity, (b) AMORC possesses a significant contingent of adherents across the
world and its doctrine, expounded by means of monographs, periodicals and other publications,
encompasses procedures specifically aimed at worshipping God through individual or
collective meditation or collective ceremonies of an initiatic nature, (c) AMORC, in those
countries where its initiation temples have been established, is composed of an organizational
structure that is legally formalized, consisting of what AMORC calls “affiliated bodies”
(in addition to lodges, chapters and pronaoi, the Martinist heptads) and their own managing
board (headed by the Imperator and the Grand Masters), and, moreover, (d) AMORC is an international organization that enjoys stability and is imbued with the spirit of perpetuity.