Social and medical activities of religious organizations. Organizational and legal forms of a non-profit organization. Income tax

Tina Kandelaki, Sergei Prokhanov, Lyubov Sliska, Olga Sviblova, Maxim Shevchenko and other famous people answer the question in the “Money and Charity” issue.

Sergei Popov, Chairman of the State Duma Committee on Affairs of Public Associations and Religious Organizations

In fact, this is a very broad concept, because religious charity has several components. Firstly, this is charity in favor of religious organizations, that is, donations for the construction and decoration of churches, for the creation of all kinds of conditions to help organize Sunday schools, and the like. Secondly, this is charity, which is carried out by religious organizations themselves, for example, providing free food to the poor, creating orphanages, shelters for those who do not have housing, and generally carrying out a lot of similar social projects.

As for the spread of faith, this is a completely different direction, which is called missionary work. Accordingly, this has nothing to do with charity, and combining them means replacing one concept with a completely different one. Each denomination independently approaches the issue of missionary activity and independently engages in it.

I can say with confidence that the social programs of the Russian Orthodox Church and other faiths are very, very effective. It is no coincidence that about a year ago a meeting of the Council under the President of Russia was specially devoted to this problem, at which representatives of all faiths spoke in great detail about the forms, methods, and examples of such work. For example, it is the church that is best and most effective in combating drug addiction and alcoholism.

Generally speaking, each denomination has a special social program. For example, the Russian Orthodox Church has such a powerful document. Muslims, Protestants, Catholics, and Buddhists have the same programs. Generally speaking, among all types of activities of any church, the social direction is in third place. The first is, of course, spreading the faith and, in fact, working with believers. Secondly, this is a personnel issue. As for social service, this is also a very important and serious area. As an example, I can say the following. In the Moscow region there is the famous patriarchal monastery of Optina Pustyn. So, in the summer, more than a thousand people are fed there daily and free of charge! We all must understand how important and serious the role of religious charity is and the enormous work that is carried out by the Russian Orthodox Church and other faiths. But some of the facts of such work are simply amazing! For example, a few years ago in Perm, donations were used to build a special shelter for the homeless and drug addicts. Moreover, the results of treating such patients are very high. By the way, such acts are typical for all Christian churches. Naturally, Muslims also have social programs. This denomination also works very hard, say, in terms of helping children and large families. In general, you just have to go to the Moscow region and just ask how this or that temple lives. And you can learn a lot of interesting things, for example, that on all major religious holidays, gifts are always given to low-income families. All kinds of concerts and special events for children are also held, including in preparation for the new school year. That is, multi-faceted and multi-vector work is constantly underway, and it is growing every year throughout the country both in volume and scale. When we discussed the law on socially oriented non-profit organizations, we adopted an amendment that religious organizations should also fall under the scope of this law.

Mikhail Ardov, archpriest

True religious charity presupposes certain spiritual impulses. For example, before the revolution in the cities of Russia, not church hierarchs, not priests and not Orthodox entrepreneurs, but completely ordinary people visited prisons on the first day of Easter and brought some kind of treat to the prisoners so that they too would feel and see this holiday. And this was very characteristic of the Orthodox Russian people. Anna Akhmatova said that in Russia they feel sorry for prisoners and drunkards, but in the West there is not even a shadow of this. I think that she meant old Russia, because for Soviet people this was no longer characteristic, and they ran away from prisoners like the plague. Apparently, the Soviet people were afraid that if they communicated with prisoners, they might also be arrested. And now in Russia, unfortunately, there are comparable numbers of both prisoners and Orthodox Christians. And yet, there are people (and I even know them) who, as they say, are really touched by the grief of others and want to help. I'm afraid that in our time all this is mostly connected with so-called PR and certain advertising campaigns. This now permeates our entire society and all church structures.

Maxim Shevchenko, TV presenter, head of the Center for Strategic Studies of Religion and Politics of the Modern World

The very nature of the Christian church is to do good. Therefore, it seems simply wild to me when some special events are separated from what is natural to the church itself. The natural task of the church is organically precisely what is not obligatory for others, say, for the authorities and businessmen. If financing an orphanage or taking care of the sick and poor is an act of charity for a business representative, then for a church it is a common and natural act that does not need to be particularly highlighted and promoted. I know many people who, apparently based on their understanding of the Orthodox faith, take care of orphanages, help sick people, and so on. But something else looks wild and strange: when the church does not do this, say, does not care for the sick, does not provide custody of psychiatric hospitals and orphanages, and so on. That's when you need to talk about it! And when the church does this, then it should be so. What else should she do if not this?.. However, the church is, first of all, people. This is not a business organization or a political party, and it does not have the same unity of command that exists in these structures. And, of course, such work must be carried out on a systematic basis: the church, at least in the Christian regions of our country, may have the right to take guardianship over such institutions, which were previously called charitable trusteeship institutions. This seems absolutely correct to me. At one time, Peter I obliged the monasteries to care for the disabled, war veterans and sick people, including the insane.

Answering your question about what is more important in charity - actually, helping the orphans and the poor or spreading your faith, I can say the following. The very concept of “charity” in relation to the church sounds simply wild! The church itself is supposed to be an act of charity. And who said that we must do good and help people, gritting our teeth and not talking to them?.. Why, strictly speaking, cannot a person preach Christ or another faith? In my opinion, it is very natural that Christians, when providing help, talk about Christianity.

Tina Kandelaki, TV presenter, member of the Public Chamber

In my opinion, it is not us, ordinary lay people, who need to discuss certain charitable actions of the Russian Orthodox Church (say, when its representatives recently went to help the homeless and seriously ill), but those whom the Russian Orthodox Church really helped. But if such an action took place, it once again emphasizes that we are all equal before God. As part of the explanation of what is “good” and what is “bad” and that God remembers everyone, such actions are, of course, correct. And as part of the discussion of what is more important - to help those who are at the very bottom of society, or those who are slightly higher... You know, we can talk about this for a very long time. But, I repeat, not for us, ordinary laymen...

Artem Tarasov, General Director of the Institute of Innovation

As for charitable assistance to the homeless, seriously ill old people, the poor, orphans, and so on, it is not only the church that is involved in this. In my opinion, church charity has always been viewed as an organization of assistance to the parishes themselves, as the development of churches, the construction of temples and the like. At one time I was involved in one very interesting project, which was very successfully implemented; By the way, we came up with this literally from scratch. In London, a Russian convent was opened, and it began with the fact that Mother Theodosia was sent from the Russian Orthodox Church to help the rector of the English Orthodox Church, Father Vasily (an Englishman). It was she who turned to me and decided to open a convent there. I contacted the Union of Orthodox Entrepreneurs, where, it turns out, the former general director of the UPDC worked, and then I contacted the Russian Ambassador to England. At first we decided to open this “branch of the monastery” in the Ambassador’s Reception House - we simply considered it convenient, because this house is located 200 km from London, and the ambassador came there only twice a year. And the territory was impressive - 20 hectares! But then they decided to open it in another place, which, by the way, Prince Charles helped us with. So we opened it, moreover, with money raised by the Russian community of the Orthodox Church of England. In my opinion, this was pure charity! Also, one of Tolstoy’s descendants was involved in charity work in England, organizing the famous annual balls called “War and Peace” and thus collecting money for the Russian Orthodox Church, which, however, was still separated from the Russian Orthodox Church. With this money, a church was built in the Chiswick area of ​​London. By the way, this is one of the most beautiful Orthodox churches in England!

In addition to the fact that in the West, charity is built on the personal activity of citizens, there are also a number of so-called fundraising companies that professionally attract money to charitable projects. Unfortunately, such activities simply do not exist in Russia; in any case, I don’t know about her. These organizations have a huge amount of technology aimed at directing money from rich people to charity. They cooperate with the Red Cross, and carry out individual projects to help children, and simply help in emergency cases, for example, those who suffered from the earthquake in China not so long ago. And, of course, they work for the church too. That is, these companies are professionally engaged in raising money, and, if necessary, sometimes even staging some kind of show to raise funds. Also, within the framework of existing legislation, they use some other special techniques that are required, and then target the collected funds. In fact, this is exactly how charity is carried out in the modern world. At one time, I worked closely with our Russian Orthodox Church, where there was a company that organized various exhibitions, paid for pilgrimage trips of Christians around the world, renovated the premises for the Patriarch, and so on. She also published church books and, of course, was involved in charity work.

Mother Elena was there - a very advanced woman, by the way, and this company was located in the Donskoy Monastery, right in the residence of the Patriarch. Mother Elena put together a team called the “Union of Orthodox Entrepreneurs”, where a lot of people from business came. They were then blessed by Alexy II himself, and, in my opinion, they still work there. Moreover, he later rewarded them for helping the church. By the way, Mother Elena simply dreamed of finding a fundraising company that would find ways - both secular and church - to raise money. And a lot of people made donations for all this then.

Olga Sviblova, director of the Moscow House of Photography museum

I know such an event - the Gergiev Easter Festival, and I really like it! I myself do not interact with the church, but I believe that it should pray. So let him pray, but for me the Lord lives in another place. But there are volunteers who work for the benefit of others, and, as they say, God help them.

Lyubov Sliska, Deputy Chairman of the State Duma

There are a lot of such charities. For example, there are a lot of shelters where lonely people can go and where they will always be accepted. Nursing homes at monasteries are called almshouses, and I know a lot of similar charitable institutions where monks and nuns care for lonely and helpless elderly people. And a lot of people are saved there from such a terrible condition. I also know that there are a lot of shelters for children where they escape from their terrible parents. Now the church really pays very great and serious attention to this. Church and charitable activities are simply inseparable. The Church gives good, and this is natural. The Lord said: “Do good!” - so the church creates it, because good is good. And further. I myself am involved in charity issues and I see that now it comes from many people, even from those who sinned greatly in the “dashing 90s”. Of course, God does not take bribes, but those monasteries and churches for which these guys give money will still remain for people, and perhaps at God’s judgment they will receive some kind of leniency.

Alexander Prokhanov, writer

The direct duty of the clergy is to go down into the barracks to the unfortunate, dumb and lepers. This is Christ’s commandment, and Christ always went down to the poor, to those offended by fate, to the terminally ill and lepers and performed his miracle there. Therefore, the clergy, which must repeat Christ’s destiny and Christ’s work, goes into this miasma. But not in order to provide some services and, say, create a more comfortable stay there, but to really save them, give them a hand and lift them out of hopelessness. That is, try to heal them with spiritual word and deed. This is exactly how I understand the task of the church, which goes to the most unfortunate bottom of our poor world.

In my opinion, the church movement towards the disadvantaged has no other goal than spiritual care and spiritual nourishment for forgotten people. For example, it has become almost the norm that monasteries create shelters for orphans, drug addicts, and children from difficult families, but this is not advertised and no PR or money is made from it. That is, it is part of a certain ritual of religious existence and content. And if the monasteries now began to get rich and they had surpluses, then they began to spend them on ... I don’t want to say “charity” - on helping and caring for the disadvantaged of this world. And this is good.


The combination of these subjects of property rights into one classification heading is explained by the fact that in the law they are all classified as non-profit organizations with the ensuing consequences. In addition, the legislator himself has not yet clearly defined the question of whether there is a generic concept under which all these types of legal entities as subjects of property rights could be subsumed.

The sources of formation of the association's property include entrance and membership fees; voluntary contributions and donations; proceeds from lectures, exhibitions, lotteries, auctions, sports and other events held in accordance with the charter; income from business activities; civil transactions; foreign economic activity; other receipts not prohibited by law.

In a public organization, the structural divisions of which operate on the basis of a single charter of this organization, the owner of the property is the organization as a whole. Structural units, if recognized as legal entities, have the right to operationally manage the property assigned to them by the owner.

Charitable organizations can be created in the form of public organizations (associations), foundations, institutions and other forms. The charitable organization is non-governmental. Its founders cannot be either state or local government bodies, or state and municipal enterprises and institutions. They may or may not be membership based.

Religious organizations may use property that is provided to them by state, municipal, public and other organizations and citizens and, accordingly, constitutes state or municipal property or private property of citizens or legal entities.

The transfer to religious organizations of ownership or use for functional purposes of religious buildings and structures with associated land plots and other property for religious purposes that is in state or municipal ownership is carried out free of charge.

To achieve their statutory goals, religious organizations are given the right to create cultural and educational organizations, educational and other institutions, as well as create their own enterprises. Institutions created by a religious organization are assigned property under the right of operational management, and to enterprises - under the right of economic management.

The concept and content of citizens' property rights.

Citizens' property rights are a set of rights and norms that establish and preserve citizens' ownership of property for consumer and financial-production purposes and ensure that citizen owners exercise the right to own, use and dispose of this property at their own discretion, to use it for any purpose, unless otherwise provided by law.

Possession is the possibility of economic domination of the owner over a thing. We are talking about economic domination over a thing, which does not at all require that the owner be in direct contact with it. For example, when leaving on a long business trip, the owner continues to remain the owner of the things in his apartment.

The main quality of property rights of citizens is the combination of the most absolute domination of a person over a thing, with the right to dispose of it, the right to determine its fate (sell, exchange, mortgage, destroy).

Use is the ability to extract useful properties from a thing in the process of its personal or productive consumption. Often the same thing can be used for both personal consumption and production purposes.

An order is the ability to determine the fate of a thing by performing legal acts in relation to this thing. There is no doubt that in cases where the owner sells his thing, rents it out, pledges it, transfers it as a contribution to a business company or partnership, or as a donation to a charitable foundation, he disposes of the thing.

The concept and content of ownership of residential premises.

Ownership of residential premises is the right to own, use and dispose of residential premises.

Possession is the actual (real) possession of residential premises.

Use is the owner’s extraction of benefit and income from the residential premises he owns.

At the same time, it is necessary to take into account that residential premises have a strictly intended purpose and are intended exclusively for the residence of citizens - individuals. The placement of organizations and enterprises in residential premises by the owner is permitted only after the transfer of such premises to non-residential premises.

Disposition is the right of the owner of a residential premises to determine its legal fate. Thus, the owner has the right, at his own discretion, to take any actions in relation to the residential premises he owns that do not contradict legal acts and do not violate the rights of other persons, including alienating the residential premises into the ownership of other persons, giving the premises as collateral, rent, loan, as well as burden it in other ways and dispose of it in other ways.

The powers of the owner can be limited only by federal law and only to the extent necessary in order to protect the foundations of the constitutional system, morality, health, rights and legitimate interests of other persons, ensuring the defense of the country and the security of the state.

The number and cost of housing that can be owned by citizens or legal entities is not limited.

Issues related to charitable activities and social ministries of religious organizations have recently become increasingly relevant. The foundations of church charity were laid in early Christian times. During the times of Kievan Rus, the princes entrusted the Church with the functions of public charity and guardianship; for these purposes, certain material resources were allocated from the treasury. Princes Vladimir Svyatoslavovich, Yaroslav Vladimirovich, Izyaslav Yaroslavovich, Vsevolod Yaroslavovich, Vladimir Monomakh also pursued a similar policy. “During the period of feudal fragmentation and the Golden Horde yoke, the Church was the only refuge for people in need of help. The church and monasteries in the XII-XIII centuries actually took on a charitable function.”

It is no secret that even today it is religious associations that carry out effective work among the needy and disadvantaged segments of the population. The network of rehabilitation centers created by religious organizations in all corners of our country is clear evidence of this. However, oddly enough, it is precisely when carrying out charitable and social activities that a number of insoluble problems arise.

Recently, we have increasingly heard that drug addiction poses a threat to national security and the demographic situation in the country. In September 2009, the former President of our country D.A. At a meeting of the Russian Security Council, Medvedev spoke in favor of developing a strategy for state anti-drug policy and a clear plan for its implementation. On June 9, 2010, by Decree of the President of the Russian Federation, the Strategy of the State Anti-Drug Policy of the Russian Federation until 2020 was approved.

Meanwhile, it should be noted that despite all efforts on the part of the state, drug use among young people poses a threat to the national security of Russia and is of a global nature, spreading like cancer throughout all corners of our vast Motherland.

According to expert estimates, at least two and a half million people use drugs in our country. This is a scary number. Moreover, 70 percent are young people under 30 years old.

Despite the fact that the leadership of our country emphasizes the importance of drug addiction prevention and the importance of anti-drug propaganda among young people together with public organizations, in practice we can see numerous trials against the most successful leaders of social movements in this area.

Meanwhile, former President D. Medvedev noted that the demand for rehabilitation services significantly exceeds the capabilities of government agencies.

In this regard, the activities of religious organizations in the spiritual and moral rehabilitation of persons suffering from alcohol and drug addiction should seemingly be encouraged, but, alas, in practice, when implementing it, both religious and public organizations face a number of insoluble problems. One of which is the uncertainty of the organizational and legal form when creating a rehabilitation center. By and large, none of the organizational and legal forms of non-profit organizations provided for by law are suitable for these purposes. Because of this, the centers operate under the “roof” of foundations, public organizations, autonomous non-profits, religious organizations, etc. In this case, rehabilitation at monasteries seems to be the most suitable. However, often a person does not want to go to a monastery.

Problems often arise with authorities. For example, the Office of the Ministry of Justice for the Novosibirsk Region sent a warning to a religious organization in Novosibirsk about the inadmissibility of violating the legislation of the Russian Federation, which stated that the Church does not have the right to assist in the prevention and rehabilitation of persons suffering from alcohol and drug addiction. However, the Church, while engaging in this kind of charitable activity, not only did not violate the legislation of our country, but, on the contrary, made its contribution in the fight against this ever-growing scourge in our society.

In this regard, given that, despite the difficulties, the centers still exist and carry out their activities quite effectively, it seems appropriate to define their legal status in legislation, as, for example, taking into account the real needs of society, the status of Cossack societies was determined. I would like to hope that in the near future this issue will find its worthy reflection in Russian legislation.

There are cases when bodies exercising control over the activities of religious organizations indicate that the Church has no right to engage in charitable activities at all. And if parishioners have such a desire, then they must register a charitable organization. Apparently the syndrome of the Soviet era is at work, when, according to the Decree of the All-Russian Central Executive Committee and the Council of People's Commissars of April 8, 1929 “On Religious Associations,” religious communities were prohibited from all social and charitable activities.

However, this position contradicts current legislation. In accordance with Art. 18 of the Federal Law of September 26, 1997 No. 125-FZ “On Freedom of Conscience and Religious Associations,” religious organizations have the right to carry out charitable activities both directly and through the establishment of charitable organizations. Moreover, the state must provide assistance and support to the charitable activities of religious organizations, as well as their implementation of socially significant cultural and educational programs and events.

According to Art. 1 of the Federal Law of August 11, 1995 N 135-FZ “On Charitable Activities and Charitable Organizations” (hereinafter referred to as Law No. 135), charitable activities are understood as voluntary activities not only of citizens, but also of legal entities for disinterested (free of charge or on preferential terms) transfer to citizens or legal entities of property, including funds, disinterested performance of work, provision of services, provision of other support.

In accordance with Art. 4 of this law, legal entities have the right to freely carry out charitable activities on the basis of voluntariness and freedom of choice of its goals. Legal entities have the right to freely carry out charitable activities individually or in association, with or without the formation of a charitable organization. No one has the right to limit the freedom to choose the purposes of charitable activities established by the Law and the forms of its implementation.

According to paragraph 1 of Art. 2 of Federal Law No. 135, charitable activities are carried out for the purposes of:

Social support and protection of citizens, including improving the financial situation of low-income people, social rehabilitation of the unemployed, disabled people and other persons who, due to their physical or intellectual characteristics, or other circumstances, are not able to independently realize their rights and legitimate interests;

Preparing the population to overcome the consequences of natural disasters, environmental, industrial or other disasters, to prevent accidents;

Providing assistance to victims of natural disasters, environmental, industrial or other disasters, social, national, religious conflicts, victims of repression, refugees and internally displaced persons;

Promoting the strengthening of peace, friendship and harmony between peoples, the prevention of social, national, religious conflicts;

Promoting the strengthening of the prestige and role of the family in society;

Promoting the protection of motherhood, childhood and paternity;

Promoting activities in the field of education, science, culture, art, enlightenment, spiritual development of the individual;

Promoting activities in the field of prevention and health protection of citizens, as well as promoting a healthy lifestyle, improving the moral and psychological state of citizens;

Promoting activities in the field of physical culture and mass sports;

Environmental protection and animal welfare;

Protection and proper maintenance of buildings, objects and territories of historical, religious, cultural or environmental significance, and burial sites.

When carrying out charitable activities, you need to know that a religious organization is obliged to maintain documentation confirming the registration by the recipient of charitable assistance of goods received free of charge (work performed, services rendered), as well as documentation (acts or other documents) indicating the intended use of the received (performed goods (works, services) provided) within the framework of charitable activities. If the recipient of charitable assistance is an individual, then a document confirming the actual receipt of goods (work, services) by this individual is submitted to the tax office.

A fairly common type of charitable activity of religious associations, which I would like to highlight in particular, is charity dinners for the poor and homeless. Thus, the dioceses of the Russian Orthodox Church often operate several charitable canteens. However, it must be borne in mind that in accordance with the law, when carrying out this type of activity, any organization must provide a sanitary and epidemiological conclusion confirming the canteen’s compliance with the requirements for organizing public catering. Today, charity canteens often operate without any documents, since obtaining a sanitary and epidemiological certificate is not an easy task. Therefore, the Churches are sometimes forced to carry out their mission at their own risk. In this regard, the task of simplifying the procedure for obtaining opinions for charity canteens remains relevant.

I would also like to draw the reader’s attention to one of the most important functions historically performed by the Church—educational. Almost all religious organizations operate Sunday schools, parish schools and clubs for children. And it would seem that there can be no problems in this area. But the prosecutor's office has a different opinion on this matter.

Thus, on June 10, 2009, the Supreme Court of Russia considered a case initiated by the prosecutor's office to liquidate a religious organization for basic teaching of the basics of religion in a Sunday school. According to the erroneous position of the prosecutor's office, this type of activity should supposedly be licensed. As a result, the Supreme Court issued a ruling protecting the right of religious associations to teach religion to children through Sunday schools.

Despite this Resolution of the Supreme Court of the Russian Federation, on September 7, 2010, in the city of Millerovo, Rostov Region, a religious organization was fined 10 thousand rubles for organizing a children's Christian circle and club for children operating at a Sunday school, since the court agreed with the prosecutor's office that When carrying out this type of activity, the church was required to obtain a license for educational activities. This decision was canceled only by the supervisory authority.

April 18, 2010 Amendments to the Federal Law entered into force “On non-profit organizations” that introduced the new concept of “socially oriented NPOs”.

Socially oriented non-profit organizations included religious organizations that carry out activities aimed at solving social problems, developing civil society in the Russian Federation, social support and protection of citizens, providing assistance to victims of natural disasters or other disasters, social, national, religious conflicts, refugees and internally displaced persons. The same list includes environmental protection, provision of legal assistance on a free or preferential basis, charity, activities in the field of education, enlightenment, science, culture, art, healthcare, prevention and protection of the health of citizens, and promotion of a healthy lifestyle. It is these NPOs that will be supported.

Assistance will be provided in the form of property, information, consulting support, as well as assistance in the field of training and advanced training of NPO employees. There are also benefits for paying taxes and fees. Organizations will also be able to place state and municipal orders. Finally, legal entities that provide financial support to socially oriented NPOs will be provided with benefits in paying taxes and fees.

In conclusion, I would like to note that today's reality requires leaders of religious organizations to be literate not only in spiritual, but also legal issues. In order not only to know and comply with the law, but also to be able to defend the rights of believers and religious organizations.

The combination of these subjects of property rights into one classification heading is explained by the fact that in the law they are all classified as non-profit organizations with the ensuing consequences. In addition, the legislator himself has not yet clearly defined the question of whether there is a generic concept under which all these types of legal entities as subjects of property rights could be subsumed. The specified organizations, funds, associations are among those legal entities in respect of which their founders (participants) do not have property rights. This provision is enshrined in general form in paragraph 3 of Art. 48 of the Civil Code of the Russian Federation and is specified in relation to public and religious organizations in paragraph 2 of Art. 117 of the Civil Code of the Russian Federation.

An association may also own institutions, publishing houses, and mass media that are created and acquired at the expense of the association’s funds in accordance with its statutory goals.

Federal law may establish types of property that, for reasons of state and public security or in accordance with international treaties, cannot be owned by an association.

Public foundations can carry out their activities on the basis of trust management (clause 4 of article 209 of the Civil Code). In these cases, the fund, as the owner, transfers its property into trust management to another person (trustee). Transfer of property into trust management does not entail a change of owner. The trustee is obliged to manage the property in the interests of the owner or a third party (beneficiary) indicated by him.

The sources of formation of the association's property include entrance and membership fees; voluntary contributions and donations; proceeds from lectures, exhibitions, lotteries, auctions, sports and other events held in accordance with the charter; income from business activities; civil transactions; foreign economic activity; other receipts not prohibited by law.

Public associations whose charters provide for participation in elections and referendums in the manner established by the legislation of the Russian Federation may accept donations in the form of money and other property for activities related to the preparation and conduct of elections only in the manner prescribed by the Federal Law “On Political Parties” and the legislation of the Russian Federation on elections.

The law defines the subjects of property rights in public organizations, social movements, public funds and public initiative bodies. In public organizations, the subjects of property rights are the organizations themselves, which have the rights of a legal entity. Each individual member of this organization has no right to a share in its property.

In a public organization, the structural divisions of which operate on the basis of a single charter of this organization, the owner of the property is the organization as a whole. Structural units, if recognized as legal entities, have the right to operationally manage the property assigned to them by the owner. If a public organization unites its territorial organizations into a union (association), then the union is the owner of the property that is used in the interests of the public organization as a whole, and the territorial organizations are the owners of the property belonging to them. Associations such as social movements, public foundations and public initiative bodies are recognized as subjects of property rights if they are registered as legal entities. All of them do not have membership. In relation to social movements and public foundations, it is provided that on their behalf the rights of the owner are exercised by their permanent governing bodies specified in the charters.

At the same time, they can also be the owners of property created and (or) acquired by them through other legal means. Thus, they can become the owners of property received by them by inheritance or in the form of a gift (donation).

If a public institution is granted the right to carry out income-generating activities, then the income received from it and the property acquired at their expense are at the independent disposal of the institution and are accounted for on a separate balance sheet. Thus, property can be under the operational management, ownership and independent disposal of a public institution. The right of operational management and the right to independently dispose of property are among the limited real rights.

Non-profit organizations also include charitable organizations, which can be created in the form of public organizations (associations), foundations, institutions and other forms. The charitable organization is non-governmental. Its founders cannot be either state or local government bodies, or state and municipal enterprises and institutions. They may or may not be membership based.

Religious organizations may use property that is provided to them by state, municipal, public and other organizations and citizens and, accordingly, constitutes state or municipal property or private property of citizens or legal entities.

The transfer to religious organizations of ownership or use for functional purposes of religious buildings and structures with associated land plots and other property for religious purposes that is in state or municipal ownership is carried out free of charge.

To achieve their statutory goals, religious organizations are given the right to create cultural and educational organizations, educational and other institutions, as well as create their own enterprises. Institutions created by a religious organization are assigned property under the right of operational management, and to enterprises - under the right of economic management.

The Law on Freedom of Conscience and Religious Associations does not provide for the provision of property to such a form of religious association as a religious group. This is explained by the fact that a religious group is not a legal entity. At the same time, members of the religious group provide the use of premises and other property necessary for its activities. If a religious group is subsequently transformed into a religious organization, then the provisions on the property of a religious organization may be extended to it as a legal entity. It will also acquire the right to create institutions and enterprises with all the ensuing consequences.

For religious organizations, the most pressing issue remains the return of previously owned property. Property, real and movable, is transferred to religious organizations for ownership or use free of charge. The transfer of property can be carried out subject to the religious organization ensuring its safety and use in accordance with the purposes of its statutory activities.

Property for religious purposes, which in accordance with the legislation of the Russian Federation is not subject to alienation from federal property, may be transferred to a religious organization for free use for a certain period or for the period of its existence, and also provided to it for joint use with other organizations.

Real estate and related movable property assigned to cultural organizations may be used by them jointly with religious organizations on terms agreed upon with centralized religious organizations and approved by the Ministry of Culture of the Russian Federation. Religious property that is part of particularly valuable objects of cultural heritage of the peoples of the Russian Federation, the state part of the Museum Fund or the Archive Fund of the Russian Federation, may be transferred to religious organizations for use, provided that an appropriate regime for its safety and security is ensured.

Religious property classified as historical and cultural monuments transferred to religious organizations is used by them under the terms of an agreement (obligation) drawn up in the prescribed manner.

Museum objects and collections, as well as archival documents included in the Museum Fund or Archival Fund, can be transferred to a religious organization for free use for a period or for the period of its existence, and also provided for joint use with other organizations under a contract on terms agreed upon with the central religious organization and approved, respectively, by the Ministry of Culture of the Russian Federation or the Federal Archive Service of Russia.

The transfer to religious organizations of real estate for religious purposes, classified as historical and cultural monuments of federal (all-Russian) significance, is carried out by the Ministry of Property of the Russian Federation in agreement with the Ministry of Culture of the Russian Federation; real estate classified as local historical and cultural monuments, as well as included in the list of newly identified objects of historical, scientific, artistic or other cultural value - in agreement with the state authorities for the protection of historical and cultural monuments of the constituent entities of the Russian Federation.

I have already partially touched on the legal status of funds. Here I noted their most characteristic common features. Firstly, foundations are non-profit organizations. The foundation has the right to engage in entrepreneurial activities to achieve the goals defined in its charter. Secondly, there is no membership in the funds. Thirdly, the property transferred to the foundation by its founders (founder) is the property of the foundation.

It also affected the legal status of associations of legal entities (associations and unions). Like foundations, they are non-profit organizations. At the same time, they have members, which can be both commercial and non-profit organizations. If, by decision of the participants, an association (union) is entrusted with conducting business activities, such an association is transformed into a business company or partnership or can create a business company for these purposes or participate in it.

Associations and unions, organizations that create them, business companies and partnerships into which associations and unions are transformed, business companies that associations and unions create or in which they participate, are legal entities and owners of property belonging to them, the limits and methods of use of which depend on what legal capacity the relevant organization is endowed with - general or special.

Figures, facts and main results of the social service of the Church over the past 25 years were presented by the head of the Synodal Department for Charity, Bishop Panteleimon, within the framework of the III International Forum “Religion and Peace”

On October 29, the third international forum “Religion and Peace” was held in Moscow. At the section dedicated to the topic “Religious charitable organizations in Russia and in the world,” the chairman of the Synodal Department for Charity, Bishop Panteleimon of Orekhovo-Zuevsky, spoke. He summed up the interim results of the social activities of the Russian Orthodox Church over the last quarter of a century.

“In the Orthodox Church it is performed by people not out of fear of punishment, but with the understanding that man is created in the likeness of God. Just as God in His being is love, so man is love in his being, testified the vicar of His Holiness the Patriarch. “A person must live out of love, this is the main joy of life, in this a person finds the fullness of his being.”

According to Bishop Panteleimon, charity has always been an integral part of church life. In the 20th century, with the advent of Soviet power, church charitable activities were prohibited, but this attempt to interrupt the tradition failed: the Church continued to engage in charitable activities in secret.

“In 1991, when the Church finally gained freedom, we were able to once again engage in social service without hindrance,” said Bishop Panteleimon. According to him, at first these were mainly private initiatives of individual parishes and communities, which arose in different cities and in different forms: helping the homeless, orphans, volunteer help in hospitals.

The social system of the state in the 90s was in a very difficult state: hospitals did not have enough medicines, hygiene products, and personnel to care for the sick. The volunteers and sisters of mercy who came to hospitals showed the love that those in need so lacked, the archpastor recalled.

“The key stage in the development of the social ministry of the Church was 2011, when at each large parish, with the blessing of His Holiness Patriarch Kirill, positions of social workers appeared,” Bishop Panteleimon noted. This decision of the hierarchy made it possible to bring church social assistance to a fundamentally new, systemic level.

The entire Church began to engage in charity: starting from His Holiness the Patriarch, who takes personal part in works of mercy, and ending with parishioners of churches, Bishop Panteleimon emphasized.

“Every Christmas and Easter, as well as on other days, during his visits to the dioceses, His Holiness Patriarch Kirill visits social and medical institutions, comes to those who need help, are experiencing hardship and suffering,” said the confessor of the Orthodox service “Mercy” , emphasizing that the personal example of His Holiness the Patriarch is very important for the entire Russian Church.

“Until a few years ago, there was only one church shelter in Russia for women in difficult life situations. Over the past 5 years, 26 new shelters have been created from Kaliningrad to Yuzhno-Sakhalinsk. Today there are 27 of them in Russia,” noted the head of the Synodal Department.

And in the near future there may be even more of them. This year, within the framework of the “Social Service” direction of the “Orthodox Initiative” grant competition, a special category “Shelters for Pregnant Women” was introduced, noted Bishop Panteleimon. Nominees will be able to receive up to million rubles to open a new help center and support the first year of its operation. The competition received 43 new applications for the creation of shelters for expectant mothers.

Another important area of ​​church social work is helping the disabled. “In 1991, the first community of the deaf appeared in Moscow, which for the first time began to conduct services in sign language,” noted Bishop Panteleimon. “Currently, 50 churches in Russia are working with deaf and hard of hearing people, and 9 parishes provide care for deaf-blind people.” In addition, the Synodal Department, together with the All-Russian Society of the Deaf, organized regional courses to train clergy in sign language.

“We help families with disabled children and disabled adults,” Bishop Panteleimon also noted in his report. “More than 50 such projects have been opened in Russia, and recently the country’s first non-state orphanage for disabled children with severe multiple developmental disabilities, the St. Sophia Orphanage, opened in Moscow.” Today, thanks to individual care and attention, these children, who were considered the hardest, have learned to take regular walks, eat and walk independently. In addition, all the children went to school this year.

“Over 25 years, our assistance to the homeless has fundamentally changed,” noted the head of the Synodal Department. - For ten years, the “Mercy” bus ran around Moscow, which picked up homeless people in the cold - hundreds of people died on the streets of Moscow in winter - and literally saved their lives. Today the situation has changed for the better. The Moscow Department of Social Protection organized a “Social Patrol”, and the death rate among the homeless has decreased significantly. This allowed us to shift our focus to homelessness prevention.”

Today, the number of rehabilitation centers and shelters for the homeless is growing, Bishop Panteleimon also noted. Over 25 years, 72 homeless shelters, 56 distribution points and 11 mercy buses have been created.

The number of sisterhoods of mercy is also growing. Back in the mid-90s, there were 10 - 15 sisterhoods, but today there are sisterhoods in most dioceses. They are united in the Association. Currently there are about 400 sisterhoods in the Association's database.

Alcoholism and drug addiction are terrible problems for modern Russia. Over the past 25 years, the Church has opened 70 rehabilitation centers for drug addicts, and new components of the assistance system have appeared: primary reception rooms, Orthodox support groups, outpatient motivational programs and adaptation apartments. Today there are 232 church projects in which alcoholics and their relatives receive help, recalled the chairman of the Synodal Department.

“A whole system has been built to accompany a person who has decided to give up alcohol or drugs,” said Bishop Panteleimon, noting that the Church is actively involved in the prevention of alcoholism and the promotion of sobriety. At the initiative of the Church, September 11 Sobriety Day was held in many regions this year.

In addition, the Synodal Department conducts free social services via the Internet. Leading social work experts share their experience online. Every year, more than 1,000 people participate in online training seminars and distance learning courses. Thanks to this, an average of 150-200 new social projects appear per year in different regions of Russia and other neighboring countries. Both ecclesiastical and secular social workers participate in the training.

The Synodal Department for Charity has a clear system for responding to major emergencies. “During the time, the Church became one of the most important coordinators of assistance to victims in the country: about 8 thousand volunteers took part in the work,” said Bishop Panteleimon. “Many priests and sisters of mercy have been trained by the Ministry of Emergency Situations and are ready to go to the scene of an incident as soon as possible to help people.” The head of the Synodal Department especially noted church aid campaigns for flood victims in Krymsk, the Far East, Altai, Khakassia and Transbaikalia, as well as in other countries, for example, Serbia and the Philippines.

“An important area of ​​our work was helping civilians affected by the military conflict in southeastern Ukraine,” said Bishop Panteleimon. - With the blessing of His Holiness Patriarch Kirill, since the summer of 2014, a church headquarters for helping refugees, a hotline, humanitarian aid points and church shelters have been operating. Over 130 million rubles have been collected, about 120 million have already been spent. this assistance is posted on our website, not a single penny is wasted. In Moscow alone, over 20 thousand refugees turned to church headquarters in need of help.”

Humanitarian aid is regularly sent to civilians in need in southeastern Ukraine. Since the end of December 2014, the Synodal Department for Charity sent food to the southeast of Ukraine, which made it possible to provide food for more than 80 thousand people. Press service of the Synodal Department for Charity

Church charity: main results for 25 years | Russian Orthodox Church, Synodal Department for Church Charity and Social Service
Figures, facts and main results of the social service of the Church over the past 25 years were presented by the head of the Synodal Department for Charity, Bishop Panteleimon, within the framework of the III... DIACONIA.RU

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