Tao is open to any religion. It is a belief system. We are a multi-faith group.

Tao is a community where you can cultivate your body, mind, and soul. Cultivating your body by excercising your speech Cultivating your mind by diminishing desire Cultivating your soul by expelling sin from oneself

There is a ritual in receiving the Tao. In Chinese, this is known as the Qiu Dao ritual. Qiu (pronounced like chio) means request, and Dao is simply the Pinyin transliteration of Tao. Together, these characters denote a ritual where the seeker requests the Tao, which is then transmitted by the ordained Master of I-Kuan Tao. The ordained Master (Dian Chuan Shi), is someone who has received the Heavenly Decree (Tian Ming) to perform this ritual and carry out the sacred task of Tao transmission.

The short answer is no. The long answer is that karmic affinity is the only requirement. One can cultivate or study the Tao with or without the initiation, so it's not some sort of obligation that anyone has to fulfill.