The thesis deals with the issue of the business corporations as religious freedom bearers with a special focus on the religious objection of conscience. The thesis introduces the Hobby Lobby case of the Supreme Court of the United States, which illustrates the problematic points of the question at hand. Consequently, the essence of the concept of business corporation is introduced alongside with the position of legal persons in Czech fundamental rights system. The thesis ends with the confrontation of the gained findings with the historical and functional analysis of the religion objection of conscience.