home / Success stories/ Religious associations concept and types. Religious associations and organizations in the Russian Federation - Knowledge Hypermarket Concept and types of religious associations in the Russian Federation

Religious associations concept and types. Religious associations and organizations in the Russian Federation - Knowledge Hypermarket Concept and types of religious associations in the Russian Federation

Public and religious organizations, as voluntary associations of citizens to satisfy spiritual and other non-material needs, are also legal entities - non-profit organizations. Only in this capacity - as participants in property and civil legal relations - do they acquire a legal status regulated by the rules. The Civil Code of the Russian Federation does not regulate other features of their status, including internal organization and management structure.

As a general rule, public and religious organizations are associations of citizens only.

Public and religious organizations, being non-profit organizations, have the right to carry out activities only to achieve the goals for which they were created, and in accordance with these goals. Members of these organizations do not retain any rights to the property transferred to the ownership of these organizations, which distinguishes these organizations from both commercial and other non-profit organizations. Participants are not liable for the obligations of public and religious organizations in which they participate as their members, and these organizations are not liable for the obligations of their members.

The entrepreneurial activities of these organizations can be carried out only within the statutory limits and in those forms provided for by law. For example, a public organization has the right to create its own enterprises, the activities of which also cannot go beyond the statutory legal capacity of the organization itself.

Income from the activities of non-profit organizations created by public and religious organizations cannot be distributed among the members of such non-profit organizations, but are directed to the needs of these legal entities.

The activities of religious associations are regulated by the Federal Law “On Freedom of Conscience and Religious Associations” No. 125-FZ (as amended by Federal Law No. 45-FZ). The law establishes the main goals of the activities of religious organizations, as well as their characteristic features.

A religious association in the Russian Federation is recognized as a voluntary association of citizens of the Russian Federation and other persons permanently and legally residing on the territory of the Russian Federation, formed for the purpose of jointly professing and spreading the faith and having the following characteristics corresponding to this purpose:

Religion;
- performance of divine services, other religious rites and ceremonies;
- teaching religion and religious education of its followers.

Religious associations can be created in the form of religious groups and religious organizations. At the same time, the creation of religious associations in government bodies, other government bodies, government institutions and bodies, military units, state and municipal organizations is prohibited. The law prohibits the creation and activities of religious associations whose goals and actions contradict the law.

The Law recognizes a religious group as a voluntary association of citizens formed for the purpose of jointly professing and spreading faith, carrying out activities without state registration and acquiring the legal capacity of a legal entity. The premises and property necessary for the activities of a religious group are provided for the use of the group by its members.

Citizens who have formed a religious group with the intention of subsequently transforming it into a religious organization notify local government bodies of its creation and commencement of activities.

Religious groups have the right to perform worship services, other religious rites and ceremonies, as well as provide religious instruction and religious education to their followers. Religious organizations have the right, in accordance with their charters and the legislation of the Russian Federation, to create educational institutions. At the request of parents or persons replacing them, with the consent of children studying in state and municipal educational institutions, the administration of these institutions, in agreement with the relevant local government body, provides a religious organization with the opportunity to teach children religion outside the framework of the educational program.

A religious organization, in accordance with the Law, is recognized as a voluntary association of citizens of the Russian Federation and other persons permanently and legally residing on the territory of the Russian Federation, formed for the purpose of jointly professing and spreading the faith and registered as a legal entity in the manner prescribed by the Law.

Religious organizations, depending on the territorial scope of their activities, are divided into local and centralized.

A local religious organization is a religious organization consisting of at least ten participants who have reached the age of eighteen and permanently reside in the same locality or in the same urban or rural settlement.

A centralized religious organization is a religious organization consisting, in accordance with its charter, of at least three local religious organizations.

A centralized religious organization, the structures of which have operated on the territory of the Russian Federation legally for at least fifty years at the time the said religious organization applies to the registration authority with an application for state registration, has the right to use the words “Russia”, “Russian” and derivatives in its names from them.

A religious organization is also recognized as an institution or organization created by a centralized religious organization in accordance with its charter, having the purpose and characteristics that are provided for in paragraph 1 of Article 6 of the Law, including a governing or coordinating body or institution, as well as an institution of professional religious education.

When considering issues affecting the activities of religious organizations in society, government bodies take into account the territorial scope of activity of the religious organization and provide the relevant religious organizations with the opportunity to participate in the consideration of these issues.

The name of a religious organization must contain information about its religion. A religious organization is required to indicate its full name when carrying out activities.

A religious organization is obliged to annually inform the body that registered it about the continuation of its activities, indicating the information included in the unified state register of legal entities.

The specified information about local religious organizations may be submitted to the registration authority by the corresponding centralized religious organization.

Failure to provide this information within three years is grounds for the registration authority to file a claim in court to declare the religious organization as having ceased its activities.

In accordance with the Law, the founders of a local religious organization can be at least ten citizens of the Russian Federation, united in a religious group that has confirmation of its existence in a given territory for at least fifteen years, issued by local authorities, or confirmation of inclusion in the structure of a centralized religious organization of the same religion, issued by the said organization. Centralized religious organizations are formed when there are at least three local religious organizations of the same religion in accordance with the religious organizations’ own regulations, unless such regulations contradict the law.

A religious organization operates on the basis of a charter, which is approved by its founders or a centralized religious organization and must meet the requirements of the civil legislation of the Russian Federation.

The charter of a religious organization specifies:

Name, location, type of religious organization, religion and, in case of belonging to an existing centralized religious organization, its name;
- goals, objectives and main forms of activity;
- the procedure for creating and terminating activities;
- the structure of the organization, its governing bodies, the procedure for their formation and competence;
- sources of education and other property of the organization;
- the procedure for making changes and additions to the charter;
- the procedure for disposing of property in the event of termination of activity;
- other information related to the specifics of the activities of this religious organization.

A public association is a voluntary, self-governing, non-profit formation created as a result of the expression of the will of citizens united on the basis of common interests specified in the charter of the public association.

The activities of public associations must be based on the principles of equality, self-government and the rule of law. Public associations are free to determine their internal structure, goals, forms and methods of their activities.

Public associations are created for the purpose of implementing and protecting civil, political, economic, social and cultural rights and freedoms; developing the activity and independence of citizens, their participation in the management of state and public affairs; satisfaction of professional and amateur interests; development of scientific, technical and artistic creativity; protection of public health, participation in charitable activities; carrying out cultural, educational, physical education, health and sports activities; nature conservation; expansion of international relations; carrying out other activities not prohibited by law.

Public associations are created on the initiative of at least ten citizens.

Public associations, in addition to political parties and trade unions, can also be created by other public associations.

In the process of creating a public association, a founding congress (conference) or general meeting is convened, at which the charter of the public association (regulations, other fundamental act) is adopted and governing bodies are formed.

Public associations, in the manner prescribed by law, carry out production and economic activities and create only for the purpose of fulfilling the statutory tasks of enterprises and self-supporting organizations that have the right of a legal entity.

Income from the production and economic activities of public associations cannot be redistributed among the members of these associations and are used only to fulfill their statutory tasks; public associations are allowed to use their funds for charitable purposes, even if this is not specified in their charters.

Public associations, depending on the goals of their activities, the presence (absence) of members, the procedure for managing property, can be created in one of the organizational and legal forms established by law:

1) public organization;
2) social movement;
3) public fund;
4) public institution;
5) an amateur public body.

A public organization is a membership-based public association created on the basis of joint activities to protect common interests and achieve the statutory goals of united citizens. The highest governing body of a public organization is the congress (conference) or general meeting. The permanent governing body of a public organization is an elected collegial body accountable to the congress (conference) or general meeting. In the case of state registration of a public organization, its permanent governing body exercises the rights of a legal entity on behalf of the public organization and performs its duties in accordance with the charter.

A social movement is a mass public association consisting of participants and without membership, pursuing social, political and other socially beneficial goals supported by participants in the social movement. The highest governing body of a social movement is a congress (conference) or general meeting. The permanent governing body is an elected collegial body reporting to the congress (conference) or general meeting.

A community foundation is a type of non-profit foundation. It is a non-membership public association, the purpose of which is to form property on the basis of voluntary contributions, other receipts not prohibited by law and to use this property for socially beneficial purposes. The founders and property managers do not have the right to use the said property for their own interests. The governing body of a public foundation is formed by its founders and (or) participants or by a decision of the founders of a public foundation, adopted in the form of recommendations or personal appointments, or by election by participants at a congress (conference) or general meeting.

A public institution is a non-membership public association whose goal is to provide a specific type of service that meets the interests of the participants and corresponds to the statutory goals of the institution. Management of a public institution and its property is carried out by persons appointed by the founders (founder). In accordance with the constituent documents, a collegial body may be created in a public institution. This body may determine the content of the activities of a public institution, have the right of an advisory vote with the founder, but does not have the right to dispose of the property of a public institution.

A public initiative body is a non-membership public association, the purpose of which is to jointly solve various social problems that arise among citizens at the place of residence, work, study, aimed at meeting the needs of an unlimited number of people whose interests are related to the achievement of statutory goals and the implementation of programs of the public body amateur performances at the place of its creation. A public initiative body is formed on the initiative of citizens interested in solving these problems, and builds its work on the basis of self-government in accordance with the charter adopted at the meeting of founders.

A political public association is a public association, the charter of which should include, among its main goals, participation in the political life of society through influencing the formation of the political will of citizens, participation in elections to state authorities and local self-government.

RELIGIOUS ASSOCIATION

voluntary association of citizens of the Russian Federation and other persons. permanently and legally residing in the territory of the Russian Federation, formed for the purpose of joint confession and dissemination of faith and possessing characteristics corresponding to this purpose: religion; performing divine services, other religious rites and ceremonies: teaching religion and educating one’s followers (Federal Law of the Russian Federation of September 26, 1997 No. 125-FZ “On freedom of conscience and religious associations”). The creation and activities of P.O. whose goals and actions are contrary to the law is prohibited.

The modern history of the Russian Federation knows examples of both harshly repressive state policies towards P.O. and almost complete lack of control over their activities, which in both cases led to violations of citizens' rights. The decree of January 20, 1918 deprived the Orthodox Church and other religious communities of movable and immovable property (they could only be “used” with the permission of the authorities): deprived them of the rights of a legal entity (only “twenties” of laity could be such): prohibited the teaching of religious exercises. In 1929 All forms of religious “propaganda” and social activities of the church were prohibited, except for “worship” within church walls. By 1941, on the former territory of the USSR (without Western Ukraine and Western Belarus), only a little more than 200 Orthodox parishes remained out of 48 thousand in 1914. After the Great Patriotic War, control over the activities of P.O. was carried out by the Council for Religious Affairs under the USSR Council of Ministers, the entire internal life of the church took place under the supervision of the KGB. In 1961, parish priests were stripped of their administrative powers; only secular persons could possess them. In 1959-1966. the number of parishes was again reduced from 22 thousand to 7.5 thousand, seminaries and monasteries were closed, and control of the representatives of the Council for Religious Affairs was tightened. Without the sanction of the Council it was impossible to ordain priests or transfer them to another place. Communities not controlled by the state - Baptist, religious and human rights - were especially persecuted. Only in 1990 did the Supreme Soviet of the USSR repeal the anti-church laws of 1918 and 1929. and passed new legislation giving religious organizations the opportunity to reinstate.

Liberalization of legislation on P.O. in the conditions of the 90s. led to the massive spread of so-called “totalitarian sects” in the country, which, under the guise of the constitutional right to freedom of conscience and religion, had a devastating impact on the mental and physical health of their members, including minors. The Law on Freedom of Conscience and Religious Associations established a ban on the activities of foreign religious organizations on the territory of the Russian Federation; they can only be granted the right to open their representative offices. However, they cannot engage in cult or other religious activities, and they are not subject to P.O. status. Another important innovation was the delineation of all P.O. into two unequal categories: religious groups and religious organizations.

A religious group is recognized as a pre-voluntary association of citizens formed for the purpose of jointly professing and spreading faith, carrying out activities without state registration and acquiring the rights of a legal entity. The premises and property necessary for the activities of a religious group are provided for the use of the group by its members. Citizens who have formed a religious group with the intention of subsequently transforming it into a religious organization notify local government bodies of its creation and commencement of activities. Religious groups have the right to worship, others

religious rites and ceremonies, as well as carry out religious teaching and religious education of their followers.

A religious organization is a voluntary association of citizens of the Russian Federation and other persons permanently and legally residing in the territory of the Russian Federation, formed for the purpose of jointly professing and spreading faith and registered as a legal entity. From the point of view of civil law (Article 117 of the Civil Code of the Russian Federation), religious organizations are non-profit organizations.

Religious organizations can be divided into local and centralized. The founders of a local religious organization can be at least 10 citizens of the Russian Federation, united in a religious group that can confirm its existence for at least 15 years (confirmation is issued by local governments) or membership in the structure of a centralized religious organization of the same religion (issued by the specified organization) . A centralized religious organization is a structure consisting, in accordance with its charter, of at least 3 local religious organizations.

The name of a religious organization must contain an indication of its religion. Religious organizations that have been operating for at least 50 years at the time of applying for state registration have the right to indicate in their name the words “Russia”, “Russian” and derivatives from them.

A religious organization may be denied state registration only in the cases specified in the Law: conflict of its activities with the Constitution of the Russian Federation and current legislation, incompetence of the founder, non-recognition of the organization as a religious or

previous registration of a religious organization under the same name. The refusal can be appealed in court.

Activities P.O. may be prohibited, and the organization itself liquidated by decision of the founders or a body authorized to do so by the charter of the P.O., or by a court decision, if the activities of the association contradict its charter or current legislation.

According to the law, P.O. has the right to: establish and maintain religious buildings and structures, other places and objects specifically intended for worship, prayer and religious meetings, religious veneration (pilgrimage); organize and conduct, in the manner prescribed for rallies, processions and demonstrations, public worship, religious rites and ceremonies. P.O. enjoy the exclusive right to establish organizations that publish liturgical literature and produce objects of religious significance, and to create institutions of professional religious education. They have the right to carry out charitable activities, establish and maintain international relations and contacts, have property rights, enter into employment agreements (contracts) with employees, and use property that is the property of the state, citizens and their associations. P.O. has the right to carry out entrepreneurial activities and create their own enterprises...

Supervision and control over the implementation of legislation on freedom of conscience and P.O. carried out by the prosecutor's office of the Russian Federation, and in terms of compliance with P.O. statutes, goals and procedures for their activities - judicial bodies.

Dodonov V.N., Kolodkin L.M.

Encyclopedia of Lawyer. 2005 .

See what a “RELIGIOUS ASSOCIATION” is in other dictionaries:

Religious association: Contents 1 In the Russian Federation 2 In the USSR 3 See also... Wikipedia

Legal Dictionary

Religious association- according to the legislation of the Russian Federation, a voluntary association of citizens of the Russian Federation, other persons permanently and legally residing in the territory of the Russian Federation, formed for the purpose of jointly professing and spreading the faith and possessing the necessary properties for this purpose... ... Accounting Encyclopedia

Religious association- (English religious association) in the Russian Federation, a type of public association, a voluntary association of citizens of the Russian Federation, other persons permanently and legally residing in the territory of the Russian Federation, formed for the purpose of jointly professing and spreading the faith... ... Encyclopedia of Law- religinė bendrija statusas Aprobuotas sritis Religinės bendruomenės ir bendrijos apibrėžtis Religinių bendruomenių susivienijimas, siekiantis vienos religijos tikslų. Religinę bendriją sudaro ne mažiau kaip dvi religinės bendruomenės, turinčios… … Lithuanian dictionary (lietuvių žodynas)

religious association- a voluntary association of citizens of the Russian Federation, other persons permanently and legally residing in the territory of the Russian Federation, formed for the purpose of jointly professing and spreading the faith and having the following characteristics corresponding to this purpose: a)… … Large legal dictionary

Religious association- a voluntary association of citizens formed for the purpose of jointly professing and spreading the faith and having the following characteristics corresponding to this goal: religion; performing divine services, other religious rites and ceremonies;… … Administrative law. Dictionary-reference book

RELIGIOUS ASSOCIATION- a voluntary association of adult citizens of the Russian Federation and other persons permanently and legally residing in the territory of the Russian Federation, and formed for the purpose of jointly professing and spreading the faith. The law prohibits the creation of R.o. in organs... ... Encyclopedic Dictionary “Constitutional Law of Russia”

The Russian Federation is a secular state. No religion can be established as state or compulsory. Religious associations are separated from the state and are equal before the law (Article 14 of the Constitution).

A religious association meets such criteria as religion; performing divine services, other religious rites and ceremonies, teaching religion and religious education of their followers.

In form, religious associations can be a religious group or a religious organization.

A religious organization is a voluntary association of citizens of the Russian Federation and other persons permanently and legally residing on the territory of the Russian Federation, formed for the purpose of jointly professing and spreading faith and registered as a legal entity in the manner prescribed by law.

Depending on the territorial scope of activity, religious organizations are divided into local and centralized.

A centralized religious organization is a religious organization consisting, in accordance with its charter, of at least three local religious organizations.

The relationship between the state and religious associations boils down to the fact that in relation to religious associations:

The state does not interfere in a citizen’s determination of his attitude to religion and religious affiliation, in the upbringing of children by parents or persons replacing them, in accordance with their convictions and taking into account the child’s right to freedom of conscience and freedom of religion;

The state does not assign to religious associations the performance of functions of state authorities, other state bodies, state institutions and local government bodies;

The state does not interfere in the activities of religious associations if they do not contradict the law;

The state ensures the secular nature of education in state and municipal educational institutions;

The state regulates the provision of tax and other benefits to religious organizations, provides financial and other assistance;

The activities of state authorities and local governments are not accompanied by public religious rites and ceremonies;

The justice authorities register and monitor the activities of religious associations.

A religious organization may be denied state registration if: its goals and activities contradict the Constitution and legislation of the Russian Federation (with reference to specific articles of laws); it is not recognized as religious; the charter and other documents submitted do not comply with the requirements of the legislation of the Russian Federation or the information contained in them is unreliable; an organization with the same name was previously registered in the Unified State Register of Legal Entities; the founder(s) are not authorized.

Grounds for liquidation of a religious organization, ban on the activities of a religious association in court:

Violation of public safety and public order, undermining the security of the state;

Actions aimed at violently changing the foundations of the constitutional system and violating the integrity of the Russian Federation;

Creation of armed formations;

Propaganda of war, incitement of social, racial, national or religious hatred, misanthropy;

Forced destruction of the family;

Encroachment on the personality, rights and freedoms of citizens;

Causing damage to the morality and health of citizens established in accordance with the law, including the use of narcotic and psychotropic drugs, hypnosis, and the commission of depraved and other illegal acts in connection with their religious activities;

Inclination to suicide or refusal for religious reasons to provide medical care to persons in a condition dangerous to life and health;

Obstruction of compulsory education;

Forcing members and followers of a religious association and other persons to alienate their property in favor of the religious association;

Religious associations are prohibited from interfering in the activities of state and local government bodies. State bodies and local self-government bodies do not have the right to transfer their powers to religious organizations or assume any functions of the latter.

Religious organizations are equal before the law. They are allowed to have property, media, and engage in charitable activities. They may receive certain financial benefits from the state.

The law allows the activities of religious associations to provide assistance to their members in conflict situations, and recognizes the right of a clergyman to refuse to testify on circumstances that become known to him from confession. The state cooperates with religious associations in countering extremist activities.

The separation of religious associations from the state means the secular nature of education. At the same time, the church can have its own educational institutions for training clergy.

Religious associations and their hierarchs are not included in the system of state power and local self-government; they cannot influence government decision-making. The actions of state authorities and local self-government are not coordinated with religious associations.

Citizens of Russia have equal rights regardless of their religious views. The state does not participate in regulating the internal structure of religious associations. No religious association can be financed from the state budget.

Structures of religious organizations cannot be formed in state bodies, local governments, and educational institutions. The decisions of the governing bodies of religious organizations do not have the meaning of public law norms. Civil servants do not have the right to use their official position in the interests of religious associations. They may participate in religious ceremonies as ordinary believers and not in an official capacity. Religious symbols should not be placed in office rooms.

The state restricts the activities of religious or individual persons to the extent necessary in order to protect the foundations of the constitutional order, morality, health, rights and legitimate interests of other persons. The International Package on Civil and Political Rights also allows for restrictions on these grounds.
Whose rights.

Being an institutional form of expression of religion and the most important condition for its social existence, religious associations are created and operate with the aim of satisfying the religious needs of people, which determine the essence and purpose of religious associations. These associations are engaged in charitable, educational and other types of activities, thereby having a constructive impact on civil society.

In modern Russia, the formation of a civil society can become a real guarantor of the democratic nature of the global social transformation taking place in the country in all spheres of public life, the participants of which are, among other things, religious associations seeking their place in the system of institutions of civil society.

The legal model of legal relations between the state and religious associations in different historical periods of Russia was determined by the legal status of religious associations. In the history of the formation and development of religious associations in Russia, five stages can be distinguished:

1) from the beginning of Christianity in Rus' to the establishment of Moscow autocracy in the 16th century;

2) from the beginning of the Moscow autocracy to Peter the Great;

3) from Peter the Great (or the approval of the Holy Synod) to the October Revolution of 1917;

4) Soviet period;

5) post-Soviet period.

The socio-legal specificity of religious associations as an institution of civil society determines the legal content of the elements of the legal status of religious associations, which are the rights, obligations, legal guarantees and legal liability of religious associations, enshrined in the Constitution of the Russian Federation,

The specificity of religious associations among other institutions of civil society is expressed by:

1) in the historical stability and immutability of internal relationships, their diversity, specificity depending on religious affiliation;

2) in subordination with strict subordination to the individual head, who is endowed with divine indisputable authority;

3) in the peculiarities of the property status of religious associations, associated with the need for them to use religious property, including liturgical property, in their activities;

4) for the purpose of creation (satisfying human religious needs).

The formation of an appropriate legal status for religious associations is a factor in preventing possible interfaith conflicts and overcoming religious (and related national) extremism that undermines the foundations of civil society.

When analyzing the legal liability of religious associations, it is necessary to highlight its features that differ from the measures of legal liability applied to other legal entities. Among them, in particular, one can highlight the norm of the Federal Law of September 26, 1997 No. 125-FZ “On Freedom of Conscience and Religious Associations”, which regulates the suspension of the activities of a religious association, the liquidation of a religious organization, a ban on the activities of a religious association in case of violation of the law. of the Russian Federation and the norm according to which movable and immovable property for liturgical purposes cannot be foreclosed upon by claims of creditors. In relation to the first norm, attention is drawn to the fact that the constitutional and legal institution of prohibition essentially turns into an institution of liquidation for those religious associations that do not have the status of a legal entity. Meanwhile, the institution of banning a particular association is a harsh means of constitutional and legal influence, which should have adequate legal consequences that are different from the consequences of using the civil law institution of liquidation of a legal entity. One of these consequences should be a ban on the re-establishment of a prohibited association without any reservations regarding the duration of such a ban. When considering the second norm, its legality is indicated, because in this case, doing otherwise (i.e., foreclosure on property for religious purposes) would actually mean blocking the activities of religious associations.

Federal Law No. 125-FZ of September 26, 1997 “On freedom of conscience and religious associations” established that religious organizations do not participate in the activities of political parties and political movements, do not have the right to provide them with material support, and cannot participate in elections in authorities and local government bodies do not perform the functions of state authorities and other government bodies, state institutions and local government bodies. The legality of such restrictions follows from the essence of religious associations, their purpose related to meeting the religious needs and interests of people. In this case, we are talking about legitimate restrictions on the rights of religious associations, which are aimed at preserving religion as a factor that consolidates society.

The legislation determines the peculiarity of state registration of religious organizations, which distinguishes it from the registration of other legal entities in general. This is the fifteen-year period of existence provided for by law, as well as the actual licensing procedure for state registration.

It should be noted that an important step in improving the legislation on religious associations could be the exclusion from the preamble of the Federal Law of September 26, 1997 No. 125-FZ “On Freedom of Conscience and Religious Associations” of the phrase “recognizing the special role of Orthodoxy in the history of Russia, in the formation and the development of its spirituality and culture, respecting Christianity, Islam, Buddhism, Judaism and other religions that form an integral part of the historical heritage of the peoples of Russia.”

A number of norms that unreasonably restrict the rights of religious associations require clarification. In particular, the fifteen-year time limit provided for in the law, as a necessary condition for the creation of a religious organization, is, in our opinion, an imposition on religious communities of membership in centralized religious organizations (the dogma of which may not coincide), which contradicts the principle of freedom of conscience, which presupposes the voluntary participation of everyone in religious associations. In this regard, it is proposed to make appropriate changes to paragraph 1 of Article 9 and paragraph 5 of Article 11 of the Federal Law of September 26, 1997 No. 125-FZ “On Freedom of Conscience and Religious Associations.”

One of the problems that requires legal regulation in accordance with international law is the problem of a “foreign source” in a religious association (the founders of a religious organization). On this issue, the position of the European Court of Human Rights has been formulated, which does not coincide with the norms of legislation on religious associations. The law establishes a different attitude of the state towards Russian and foreign citizens, from the point of view of their ability to publicly exercise the right to freedom of conscience through participation in the activities of religious associations. Meanwhile, according to the Constitution of the Russian Federation, freedom of religion, which includes “the right to profess individually or together with others any religion,” is guaranteed to everyone.

Another issue that deserves the attention of the legislator concerns the clarification of the concept of “centralized religious organization.” Centralized and local religious organizations are varieties of a religious organization as an independent organizational and legal form of legal entities (Article 8 of the Federal Law of September 26, 1997 No. 125-FZ “On Freedom of Conscience and Religious Associations”). At the same time, the legal status of centralized religious organizations is uncertain: Federal Law No. 125-FZ of September 26, 1997 “On Freedom of Conscience and Religious Associations” calls them strictly religious organizations, which again consist of religious organizations. This does not correspond to the provision formulated in paragraph 1 of Article 8 of the Federal Law of September 26, 1997 No. 125-FZ “On Freedom of Conscience and Religious Associations”, according to which a religious organization is “an association of citizens of the Russian Federation, other persons, permanently and legally reasons for living in the Russian Federation.” Accordingly, centralized religious organizations cannot be recognized as a type of religious organization.

It should be noted that the establishment of advantages for religious associations in the sphere of economic activity (not arising from their essence as an institution of civil society) can lead to abuse of the organizational and legal form of a religious association, and as a result, to the devaluation of the value of religious ideology and the formation of a negative attitude towards religious associations as an institution of civil society. In this regard, it is necessary to adjust some tax benefits for religious organizations, aimed at ensuring their targeted application in the implementation of religious, educational, and charitable activities of religious organizations. At the same time, it is necessary to exclude the extension of tax benefits to the entrepreneurial activities of the latter. In particular, it is proposed to revise the relevant provisions of Part 3 of Article 2 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment”, canceling the exemption of enterprises of religious organizations from the use of cash register equipment when selling religious items of worship and religious literature; exempt from corporate property tax not all property of religious organizations, but only that directly used for religious purposes not related to profit-making; normatively define the concept of “religious activity” for the purpose of applying value added tax benefits.

(review of articles and provisions)

Religious association

The Russian Federation recognizes a voluntary association of citizens of the Russian Federation and other persons permanently and legally residing on the territory of the Russian Federation, formed for the purpose of joint worship and dissemination of faith and having characteristics corresponding to this purpose.
A religious association meets such criteria as religion; performing divine services, other religious rites and ceremonies, teaching religion and religious education of their followers.
The form of religious associations can be religious group or religious organization .

Religious group

– a voluntary association of citizens formed for the purpose of jointly professing and spreading the faith, carrying out activities without state registration and acquiring the legal capacity of a legal entity.

Religious organization

– a voluntary association of citizens of the Russian Federation, other persons, permanently and legally residing on the territory of the Russian Federation, formed for the purpose of jointly professing and spreading the faith and registered as a legal entity in the manner prescribed by law.

Depending on the territorial scope of activity, religious organizations are divided into local And centralized.

Local religious organization

A religious organization consisting of at least ten participants who have reached the age of eighteen and permanently reside in the same locality or in the same urban or rural settlement is recognized.

Centralized religious organization

A religious organization consisting, in accordance with its charter, of at least three local religious organizations is recognized.

Considering the interaction between the state and religious associations, we can highlight the following:

the state does not interfere, and does not have the right to interfere, in the freedom of a citizen to determine his attitude to religion and religious affiliation, as well as in the upbringing of children by parents or persons replacing them, in accordance with their convictions and taking into account the child’s right to freedom of conscience and freedom religion;
the state does not assign to religious associations the functions of state authorities, other state bodies, state institutions and local government bodies;
the state does not interfere in the activities of religious associations if it does not contradict the legislation of the Russian Federation;
the state regulates the provision of tax and other benefits to religious organizations, provides financial and other assistance;
the activities of state authorities and local governments are not accompanied by public religious rites and ceremonies;
Justice authorities register and control the activities of religious associations.

A religious organization may be denied state registration if:

its goals and activities contradict the Constitution and legislation of the Russian Federation ( with obligatory reference to specific norms of the relevant legislative acts);
it is not recognized as religious;
the charter and other documents submitted do not comply with the requirements of the legislation of the Russian Federation or the information contained in them is unreliable;
an organization with the same name was previously registered in the Unified State Register of Legal Entities; the founder(s) are not authorized.

Grounds for liquidation of a religious organization, ban on the activities of a religious association in court:

violation of public safety and public order, undermining the security of the state;
actions aimed at violently changing the foundations of the constitutional system and violating the integrity of the Russian Federation;
creation of armed formations;
propaganda of war, incitement of social, racial, national or religious hatred, misanthropy;
coercion to destroy the family;
encroachment on the personality, rights and freedoms of citizens;
causing damage to the morality and health of citizens established in accordance with the law, including the use of narcotic and psychotropic drugs, hypnosis, and committing depraved and other illegal acts in connection with their religious activities;
inclination to suicide or refusal for religious reasons to provide medical care to persons in a condition dangerous to life and health;
obstruction of compulsory education;
forcing members and followers of a religious association and other persons to alienate their property in favor of the religious association;

Religious associations are prohibited from interfering in the activities of state bodies and local governments. State bodies and local self-government bodies do not have the right to transfer their powers to religious organizations or assume any functions of religious organizations.

Religious organizations are equal before the law. They are allowed to have property, media, and engage in charitable activities. They may receive certain financial benefits from the state.

The legislation of the Russian Federation allows the activities of religious associations to provide assistance to their members in conflict situations, and recognizes the right of a clergyman to refuse to testify on circumstances that become known to him from confession. The state has the right to carry out close cooperation with religious associations in countering extremist activities.

The separation of religious associations from the state means the secular nature of education. At the same time, a religious association may have its own educational institutions for training clergy.

Religious associations and their hierarchies are not included in the system of state power and local self-government; they cannot influence government decision-making. The actions of state authorities and local self-government are not coordinated with religious associations.
Citizens of Russia have equal rights regardless of their religious views. The state does not participate in regulating the internal structure of religious associations. No religious association can be financed from the state budget.
Structures of religious organizations cannot be formed in state bodies and local self-government bodies. The decisions of the governing bodies of religious organizations do not have the meaning of public law norms. Civil servants do not have the right to use their official position in the interests of religious associations. They may participate in religious ceremonies as ordinary believers and not in an official capacity.

The state has the right to limit the activities of religious organizations to the extent necessary in order to protect the foundations of the constitutional system, morality, health, rights and legitimate interests of other persons. Restrictions on these grounds are also permitted by international legislation in the field of civil and political rights.
Being an institutional form of expression of religion and the most important condition for its social existence, religious associations are created and operate with the aim of satisfying the religious needs of people, which determine the essence and purpose of religious associations. These associations can engage in charitable, educational and other types of activities, thereby having a constructive impact on civil society.

The specificity of religious associations among other institutions of civil society is expressed by:

in the historical stability and immutability of internal relationships, their diversity, specificity depending on religious affiliation;
in subordination with strict subordination to the sole head, who is endowed with indisputable authority;
in the peculiarities of the property status of religious associations related to the need for them to use religious property, including liturgical property, in their activities;
for the purpose of creation (satisfying human religious needs).

The legislation of the Russian Federation determines the peculiarity of state registration of religious organizations, which distinguishes it from the registration of other legal entities in general. This is actually a permissive procedure for state registration provided for by law.

It also seems necessary to note that the establishment of a number of advantages for religious associations in the field of economic activity.
Religious organizations are subject to certain tax benefits aimed at ensuring their targeted application in the implementation of religious, educational, and charitable activities of religious organizations. These tax benefits also apply to the business activities of religious organizations.
In particular, the provisions of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment” establish provisions that exempt religious organizations from the use of cash register equipment when selling religious objects and religious literature.

In accordance with the principle of separation of religious associations from the state, the state does not finance the activities of religious organizations. However, the state provides financial, material and other assistance to religious organizations in the restoration, maintenance and protection of buildings and objects that are historical and cultural monuments. These targeted budget revenues must be spent strictly for their intended purpose. Sometimes they can be essential for ensuring the normal functioning of a religious organization (for example, if the condition of a religious building protected as a historical and cultural monument is unsatisfactory).

A religious organization, like any Russian legal entity, is obliged to fulfill the obligations assigned to it by the state, including the obligation to pay taxes in accordance with the legislation of the Russian Federation on taxes and fees. It should be noted that the provisions of tax legislation take into account the specifics of the activities of religious organizations.

Religious organizations are provided with significant benefits that take into account their non-profit nature, the great difficulties associated with conducting business in modern conditions, and the low level of income of the majority of believers who are unable to fully support the maintenance of religious organizations with their donations.

Providing tax breaks to religious organizations is a widespread practice around the world. Tax benefits represent indirect material support for religious organizations at the expense of budget funds (lost tax revenues to the budget), that is, a reasonable deviation from the principle of the absence of state funding for religious organizations separated from the state. Religious property, including religious buildings and the land plots on which they are located, may have a large nominal value, but they are not objects of commercial circulation and do not generate proportional income. Therefore, taxing religious buildings and land plots with corporate property tax and land tax will lead to the fact that many religious organizations, primarily those that are strapped for funds, will not be able to fulfill the obligation to pay these taxes. Ultimately, such a tax policy will deprive religious organizations of the opportunity to freely practice religious worship.

Religious associations (religious groups) that do not have the rights of a legal entity are not taxpayers and do not have the opportunity to take advantage of the tax benefits established in the Tax Code of the Russian Federation for religious organizations. Property used for the activities of religious groups belongs to individuals. Participants in civil legal relations arising in connection with the activities of a religious group are also individuals (members of the religious group). The Tax Code does not provide benefits for them.

In accordance with Article 8 of the Tax Code of the Russian Federation (hereinafter - TC):

under tax means a mandatory, individually gratuitous payment collected from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management for the purpose of financial support for the activities of the state and (or) municipalities;
under collection means a mandatory contribution levied on organizations and individuals, the payment of which is one of the conditions for the payment of fees by state bodies, local governments, and other authorized bodies in relation to payers; officials of legally significant actions, including the granting of certain rights or the issuance of permits (licenses).

Taxes and fees cannot be discriminatory and applied differently based on social, racial, national, religious and other similar criteria (Article 2, Part 2 of the Tax Code of the Russian Federation). Therefore, in particular, tax benefits can only be established simultaneously for all religious organizations, regardless of their religious affiliation.
The following types of taxes and fees are established in the Russian Federation: federal, regional and local(Article 12 of the Tax Code of the Russian Federation).

Federal taxes and fees are taxes and fees that are established by the Tax Code and are obligatory for payment throughout the Russian Federation.
Regional taxes are taxes that are established by the Tax Code and the Laws of the constituent entities of the Russian Federation on taxes and are obligatory for payment in the territories of the relevant constituent entities of the Russian Federation
Local Taxes are taxes that are established by the Tax Code and regulatory legal acts of representative bodies of municipalities on taxes and are obligatory for payment in the territories of the relevant municipalities.

Federal, regional or local taxes and fees that are not provided for by the Tax Code of the Russian Federation cannot be established.

Value added tax

The general tax rate is 18% of the cost of goods sold, work performed, services rendered. A preferential (reduced) rate of 10% is established for a number of socially significant categories of goods - some food products (meat, milk, sugar, salt, bread, flour, etc.), goods for children, periodicals, some medical goods . When selling a product, a religious organization includes VAT in its price and then pays the tax. Thus, in fact, the tax is collected from the buyer of the product, the final consumer of the product. VAT benefits provided to religious organizations allow them to either sell goods and services at a lower price or make greater profits.

In accordance with subparagraph 1 of paragraph 3 of Article 149 of Chapter 21 “Value Added Tax” of the Tax Code, the following transactions are exempt from value added tax:
on implementation(or transfer for your own needs) religious items and religious literature(in accordance with the list approved by the Government of the Russian Federation on the proposal of religious organizations (associations), produced by religious organizations (associations) and organizations whose sole founders (participants) are religious organizations (associations), and sold by these or other religious organizations (associations) and organizations, the only founders (participants) of which are religious organizations (associations), within the framework of religious activities, with the exception of excisable goods and mineral raw materials, as well as organization and conduct by these organizations of religious rites, ceremonies, prayer meetings or other religious activities.
The list of these goods was approved by Decree of the Government of the Russian Federation of March 31, 2001 No. 251.

In accordance with the above-mentioned norm of the Tax Code, the organization and conduct of religious rites, ceremonies, prayer meetings or other religious activities by the above organizations are exempt from value added tax. Thus, the practice of refusing to charge fees for performing religious rituals (the ritual is performed free of charge, but the person who asked to perform it is asked to make a donation in the recommended amount) is not intended to evade taxation. This practice is related to the desire of religious organizations not to engage in direct “trade in religious services” and has a moral rather than an economic motivation.

Based on clause 15 of part 2 of Art. 149 of the Tax Code of the Russian Federation is not subject to taxation (exempt from taxation) sales (as well as transfer, execution, provision for one’s own needs) on the territory of the Russian Federation repair and restoration, conservation and restoration work carried out during the restoration of historical and cultural monuments protected by the state, religious buildings and structures used by religious organizations(with the exception of archaeological and earthworks in the area of historical and cultural monuments or religious buildings and structures; construction work to reconstruct completely lost historical and cultural monuments or religious buildings and structures; work on the production of restoration, conservation structures and materials; quality control activities work being carried out).
Thus, if a religious organization is the customer of repair and restoration, conservation and restoration work, then the cost of the work paid by it to the repair and restoration organization (contractor) should not include value added tax in the following cases:

the object is a religious building (structure) owned or used free of charge by a religious organization and is protected as a monument of history and culture;
the object is a religious building (structure) owned or used free of charge by a religious organization, but does not belong to the monuments of history and culture;
the object is not a religious building (structure), but is owned or used free of charge by a religious organization and is protected as a monument of history and culture.

In accordance with subparagraph 27 of paragraph 1 of Article 251 of the Code, when determining the tax base, income in the form of property (including cash) and (or) property rights received by a religious organization in connection with the performance of religious rites and ceremonies and from the sale of religious literature and religious items. Unlike the VAT benefit discussed above, in this case there is no separate regulatory document establishing a list of religious items, the income from the sale of which is subject to this benefit. In practice, tax authorities are guided by the list of items approved by the Decree of the Government of the Russian Federation of March 31, 2001 for the application of VAT benefits.

Accordingly, expenses incurred by religious organizations in connection with the performance of religious rites and ceremonies, as well as in connection with the sale of religious literature and religious items, are not taken into account when determining the tax base in accordance with paragraph 48 of Article 270 of the Code.

The tax base also does not include targeted budget revenues for budget recipients (clause 2 of Article 251 of the Tax Code of the Russian Federation). For religious organizations, this is budgetary funding for the restoration, maintenance and protection of buildings and objects that are historical and cultural monuments, allocated in accordance with clause 3 of Art. 4 Federal Law “On freedom of conscience...”.

When determining the tax base, in accordance with subparagraph 11 of paragraph 2 of Article 251 of the Tax Code, property (including funds) and (or) property rights received by religious organizations to carry out their statutory activities is not taken into account. Based on this provision, donations received by a religious organization for the implementation of any activities provided for by its charter are not subject to income tax.

Religious organizations - recipients of these targeted revenues are required to keep separate records of income and expenses received and incurred within the framework of targeted revenues (clause 2 of Article 251 of the Tax Code of the Russian Federation). This requirement is intended to ensure the possibility of monitoring whether earmarked proceeds were actually used for the purposes for which they were received by the religious organization. At the end of the tax period, religious organizations submit to the tax authorities at their place of registration a report on the intended use of the funds received.
If targeted revenues, including donated property and funds, are used by a religious organization for purposes other than their intended purpose, then they will be recognized as non-operating income (clause 14 of Article 250 of the Tax Code of the Russian Federation). A religious organization will have to include them in the tax base when calculating income tax. (In addition, the donor will have the right to demand cancellation of the donation, in accordance with Part 5 of Article 582 of the Civil Code of the Russian Federation).

In addition, according to subparagraph 39 of paragraph 1 of Article 264 of the Code, expenses of taxpayers-organizations whose authorized (share) capital consists entirely of contributions from religious organizations are taken into account as expenses associated with production and sales, in the form of amounts of profit received from the sale of religious literature and items for religious purposes, subject to the transfer of these amounts for the implementation of the statutory activities of these religious organizations.

Other taxpayers who make donations to religious organizations for the implementation of their statutory activities will not be able to classify these donations as expenses that reduce the tax base (Article 270, paragraph 34 of the Tax Code of the Russian Federation). Thus, unlike individuals who, at least in theory, are encouraged to make donations to religious organizations through the provision of a tax deduction when paying personal income tax, such a tax incentive currently does not exist for donors who are legal entities.

Government duty

The state fee is paid by the plaintiff when applying to court, except in cases provided for by law when the plaintiff is exempt from paying the state fee. The state duty can be recovered from the person who is the defendant in court if the court decision is not made in his favor, and the plaintiff was exempt from paying the state duty. (If the state fee was paid by the plaintiff when going to court, the defendant who lost the case is obliged to compensate the plaintiff for the costs of paying the state fee).

In accordance with Article 33335 of the Tax Code of the Russian Federation, paragraph 1, religious associations are exempt from paying state duty for the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in the names of these organizations or associations.

Organizational property tax

In accordance with paragraph 2 of Article 381 of the Code, religious organizations are exempt from taxation in respect of property used by them to carry out religious activities.
In the letter of the Ministry of Finance of the Russian Federation dated May 24, 2005 No. 03–06–02–02/41, the property exempt from taxation includes:

“religious buildings and structures, other objects specifically designed for the performance and provision of worship, prayer and religious meetings, other religious rites and ceremonies, religious veneration (pilgrimage), professional religious education, and other religious activities,
religious items and other property used for religious activities.”

The same Article 381 of the Tax Code of the Russian Federation exempts any organizations from paying property tax in relation to objects recognized as historical and cultural monuments of federal significance in the manner prescribed by the legislation of the Russian Federation. However, in practice, all property owned by religious organizations and classified as historical and cultural monuments of federal significance has a religious purpose. Thus, tax benefits apply to this property on the two grounds listed above.

Religious organizations must pay property tax only in part of the value of the property that is recorded on their balance sheet as fixed assets and is not used by them to carry out religious activities.

In this regard, the question arises: if a religious organization carries out exclusively religious activities in accordance with the charter, will property such as, for example, computers be subject to taxation, since they are not used directly and directly in religious activities, but, on the other hand, , the organization does not carry out any other activities other than religious ones.

There is no clear answer to this question, since the current legislation does not define the concept of “religious activity.” In controversial cases, everything depends on whether the religious organization can convince the tax authorities that the activity for which the property is used should be classified as religious.

In one real case, a local religious organization was able to justify that office equipment (computer, printer, copier) is used by it to schedule worship services, correspond with believers and other religious organizations and, thus, is property used to support religious activities. There are known cases when disputes with tax authorities arose over the imposition of property tax on a car owned by a religious organization, used by a clergyman for traveling to perform religious rites in the homes of believers.

If residential premises (apartments, houses) belonging to a religious organization are used for the residence of clergy who, in addition to their residence, conduct religious rites and ceremonies in these residential premises, this property may be classified as exempt from property tax in accordance with from Art. 381 Tax Code of the Russian Federation.

Thus, the Arbitration Court of the Sverdlovsk Region in its decision dated May 28, 2007 in case No. A60–5394/2007-C8 indicated that the Housing Code of the Russian Federation dated December 29, 2004 No. 188-FZ in paragraph 2 of Art. 17 allows the use of residential premises for professional activities or individual entrepreneurial activities by citizens living there legally, if this does not violate the rights and legitimate interests of other citizens, as well as the requirements that the residential premises must meet. The tax inspector’s argument is that only objects specifically intended for performing and supporting worship, prayer and religious meetings are exempt from property tax, and by virtue of Article 17 of the Housing Code of the Russian Federation, residential premises are intended for the residence of citizens, and therefore believing that residential premises cannot be exempt from taxation, was not taken into account by the court, since it was based on an incorrect interpretation of Article 381 of the Tax Code of the Russian Federation, paragraph 2 of Article 17 of the Housing Code of the Russian Federation, Article 16 of Federal Law No. 125-FZ of September 26, 1997 g. “On freedom of conscience and religious associations.”

It is necessary to pay attention to the fact that the norms of Chapter 30 “Property Tax of Organizations” of the Code allow for the possibility of providing religious organizations with additional benefits for paying corporate property tax. Thus, Article 372 of the Code provides that when establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and the grounds for their use by taxpayers. In accordance with Article 4, paragraph 1, paragraphs. 13 of the Moscow Law “On the Property Tax of Organizations” dated November 5, 2003 No. 64, religious organizations registered in the prescribed manner are exempt from paying tax on property used by them to carry out their statutory activities. Thus, in Moscow, the object of this tax is not any property of religious organizations used by them to conduct any activity provided for by their charters, including business.

Land tax

In accordance with Art. 388 of the Tax Code of the Russian Federation, tax payers are organizations and individuals who own land plots on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession. Organizations and individuals are not recognized as taxpayers in relation to land plots held by them under the right of gratuitous fixed-term use or transferred to them under a lease agreement.

Based on paragraph 4 of Article 395 of the Tax Code religious organizations are exempt from paying land tax in relation to the land plots they own on which buildings, structures and structures for religious and charitable purposes are located.

The Letter of the Ministry of Finance of the Russian Federation dated May 24, 2005 No. 03–06–02–02/41 explains that all land owned by a religious organization on which a building, structure or structure for religious or charitable purposes is located is exempt from land taxation. regardless of the location of buildings, structures and structures for other purposes on a given land plot. Letter of the Ministry of Finance of the Russian Federation dated May 7, 2008 No. 03–05–04–02/31 adds that “if on a land plot owned by a religious organization there are no buildings, structures and structures for religious and charitable purposes, but only buildings, structures or structures where religious literature, printed, audio and video materials and other items for religious purposes are produced, then taxation such a plot of land should be carried out in accordance with the generally established procedure.”

Religious associations are a special type of public association. The activities of religious associations, in addition to the Civil Code, the Federal Laws “On Non-Profit Organizations” and “On Public Associations”, are regulated by the Federal Law “On Freedom of Conscience and Religious Associations”.

religion;

performance of divine services, other religious rites and ceremonies;

teaching religion and religious education of its followers.

Religious associations can be created in the form of religious groups and religious organizations (Article 6 of the Federal Law “On Freedom of Conscience and Religious Associations”.

A religious group is a voluntary association of citizens formed for the purpose of jointly professing and spreading faith, carrying out activities without state registration and acquiring the legal capacity of a legal entity. The premises and property necessary for the activities of a religious group are provided for the use of the group by its members.

A religious organization is recognized as a voluntary association of citizens of the Russian Federation, other persons permanently and legally residing on the territory of the Russian Federation, formed for the purpose of joint professing and spreading the faith and registered as a legal entity in the manner prescribed by law (Article 8 of the Federal Law "On Freedom" conscience and religious associations").

Religious organizations, depending on the territorial scope of their activities, are divided into local and centralized.

The founders of a local religious organization, according to the Federal Law "On Freedom of Conscience and Religious Associations", can be citizens of the Russian Federation (at least 10 people), united in a religious group that has confirmation of its existence in a given territory for at least 15 years, issued local government bodies. This confirmation is issued if the religious organization promptly and in accordance with the established procedure notified the state authorities of its creation.

A centralized religious organization is a religious organization consisting, in accordance with its charter, of at least three local religious organizations.

At the same time, the analysis of clause 6 of Art. 8 of the Federal Law “On Freedom of Conscience and Religious Associations” allows us to conclude that there is another type of religious organization.

We are talking about organizations created by a centralized religious organization in accordance with its charter and having the purpose and characteristics of a religious organization. Such religious organizations include governing or coordinating bodies, as well as institutions of religious professional education. However, analyzing the above characteristics of this type of “religious organization”, we can come to the conclusion that they do not correspond to the characteristics of a religious association, since they are created not by citizens, but by centralized religious organizations * (217).

The name of a religious organization must contain information about its religion. A religious organization is required to indicate its full name when carrying out activities.

In the charter of a religious organization, according to Art. 10 of the Federal Law “On Freedom of Conscience and Religious Associations” states:

name, location, type of religious organization, religion and, in the case of belonging to an existing centralized religious organization, its name;

goals, objectives and main forms of activity;

procedure for creating and terminating activities;

the structure of the organization, its governing bodies, the procedure for their formation and competence;

sources of funds and other property of the organization;

the procedure for making changes and additions to the charter;

procedure for disposing of property in the event of termination of activity;

other information related to the specifics of the activities of this religious organization.

The procedure for creating religious organizations is regulated, in addition to the Federal Law “On Freedom of Conscience and Religious Associations,” by the Rules for considering applications and making decisions on state registration of religious organizations, approved by Order of the Ministry of Justice of the Russian Federation dated March 25, 2003 No. 68 * (218). The decision on state registration of centralized religious organizations that have local religious organizations on the territory of two or more constituent entities of the Russian Federation, as well as religious organizations formed by these centralized religious organizations, is made by the Federal Registration Service. The decision on state registration of local religious organizations, as well as centralized religious organizations that have local religious organizations on the territory of one constituent entity of the Russian Federation, and religious organizations formed by these centralized religious organizations, is made by the territorial bodies of the Federal Registration Service.

An application for state registration of a religious organization is considered within a month from the date of submission of all necessary documents. In some cases, the Federal Registration Service or its territorial bodies has the right to extend the period for reviewing documents to 6 months for conducting a state religious studies examination, which is carried out in accordance with the Decree of the Government of the Russian Federation of June 3, 1998 N 565 “On the procedure for conducting a state religious studies examination”* (219).

A religious organization may be denied state registration in cases where:

the goals and activities of a religious organization contradict the Constitution of the Russian Federation and the legislation of the Russian Federation;

the organization being created is not recognized as a religious one;

the charter and other documents submitted do not comply with the requirements of the legislation of the Russian Federation or the information contained in them is not reliable;

an organization with the same name was previously registered in the Unified State Register of Legal Entities;

the founder (founders) is unauthorized (Clause 1, Article 12 of the Federal Law “On Freedom of Conscience and Religious Associations”).

The procedure for forming the property of religious associations is identical to the procedure for forming the property of other public associations. At the same time, religious associations, in addition to the indicated sources, have the opportunity to form their property by transferring to them from federal ownership religious buildings and property for religious purposes in accordance with Decree of the Government of the Russian Federation of May 6, 1994 N 466 “On the procedure for transferring religious associations to religious associations” buildings and other property for religious purposes related to federal property" * (220) and Decree of the Government of the Russian Federation of March 14, 1995 N 248 "On the procedure for transferring property for religious purposes related to federal property to religious associations" * (221).

The Russian Orthodox Church occupies a special place among religious associations. Its activities are regulated by the Charter on the governance of the Russian Orthodox Church, adopted at the Council of Bishops in 2000 * (222).

In accordance with the Charter (Article 1.3), the jurisdiction of the Russian Orthodox Church extends to persons of the Orthodox faith living in the canonical territory of the Russian Orthodox Church.

The structure of the Russian Orthodox Church includes exerchats, dioceses, synodal institutions, deaneries (districts), parishes, monasteries, brotherhoods and sisterhoods, religious educational institutions, missions, representative offices, metochions, and self-governing churches. All of them are called canonical divisions of the Russian Orthodox Church.

The governing bodies of the Russian Orthodox Church are the Local Council, the Council of Bishops and the Holy Synod headed by the Patriarch.

The highest body in the field of doctrine and canonical structure of the church is the Local Council. The timing of the convening of the Local Council is determined by the Council of Bishops, and in exceptional cases it can be convened by the patriarch (if there is no patriarch, then by the locum tenens of the patriarchal throne) and the Holy Synod.

The Local Council includes the hierarchs of the Russian Orthodox Church (patriarch, diocesan and vicar bishops * (223); the first of them are elected by the Synod and lead the diocese, the second help them), representatives of the clergy (clergy), monastics (in monasteries) and laity ( church parishioners). Hierarchs are members of the Local Council by position, and delegates are from the clergy. Monks and laity are elected according to the norms determined by the Council of Bishops and the Synod * (224).

The Local Council interprets the teachings of the church, adopts decrees on canonical, liturgical and pastoral issues, approves the decrees of the Council of Bishops, elects the patriarch, canonizes saints (clause 1.5 of the Charter). The Chairman of the Council is the Patriarch. The preliminary agenda of the Local Council is determined by the Council of Bishops, and then it is approved by the Local Council, which itself elects the presidium and other working bodies of the Council. The quorum of the Local Council is 2/3 of the bishops (of their total number) and 2/3 of the elected delegates. The Presidium of the Council can consist only of the patriarch and 12 bishops. The Presidium, the Secretariat (consisting of the chairman - the bishop and his two assistants - a clergyman and a layman), as well as the heads of the working bodies make up the Cathedral Council. It is this body that resolves organizational issues related to the holding of the Local Council.

Meetings of the Local Council can be open or closed. The patriarch is elected in a closed meeting. The decision is made by a majority vote, with the exception of special cases pre-established by the regulations of the Local Council.

During the period between sessions of the Local Council, the highest governing body of the Russian Orthodox Church is the Council of Bishops, consisting of diocesan bishops (i.e. bishops, metropolitans and other persons leading dioceses), as well as suffragan bishops, provided that they head synodal institutions ( subordinate to the Synod), theological academies or have canonical jurisdiction over the deaneries subordinate to them (dioceses are divided into them) and parishes. Other suffragan bishops may be present at the Council of Bishops, but without the right to a casting vote.

The Council of Bishops is convened by the patriarch and the synod at least once every four years, on the eve of the Local Council, at the proposal of the patriarch, the synod, and 1/3 of the members of the Council of Bishops. Preparations for the convening of the Council of Bishops are carried out by the Synod. The Council of Bishops adopts the charter of the church, makes changes to it, resolves issues of internal and external activities of the church, creates and reorganizes self-governing churches, dioceses and exarchates, determines their boundaries and names, approves the procedure for ownership, use and disposal of church property, makes judgments on the activities of the synod and synodal institutions, reviews the financial reports of the Synod, establishes church-wide awards. The Council of Bishops is the ecclesiastical court of the highest instance * (225).

The Chairman of the Council of Bishops is the Patriarch, and the Presidium of the Council is the Synod. The quorum of the Council is 2/3 of the members. Decisions are made by a majority vote by open or secret ballot.

The church is headed by the patriarch (“father leader”), having “primacy among the episcopate” as the highest clergyman. The Patriarch is accountable to the Local and Bishops' Councils. The Patriarch is elected by the Local Council. A candidate for the position of patriarch must be from among the highest clergy, at least 40 years old, have a higher theological education, and enjoy a good reputation among the clergy and laity. The candidate who receives a majority of votes (50% plus one vote) by secret ballot will be considered elected. If none of the candidates receives the required number of votes, then a second round of voting is held, in which the two candidates who received the majority of votes in the first round run.

The full name of the Local Church he heads is always added to the monastic name of the patriarch. The rank of patriarch is for life. The right to try him (as well as to decide the issue of his retirement) belongs to the Council of Bishops.

The Patriarch is responsible for the implementation of the resolutions of the councils and the Synod, submits a report to the councils on the state of the church, manages all synodal institutions, approves the statutes of self-governing churches, issues decrees on the election and appointment of bishops, heads of synodal institutions, rectors of theological academies, and other officials, rewards bishops, clergy and laity, represents the church in relations with the highest bodies of state power and administration, and exercises other powers.

In the period between bishops' councils, church affairs are governed by the Holy Synod, created in 1721. The Synod consists of a chairman - the patriarch, seven permanent and five temporary members. The permanent members are the Metropolitans of Kiev and All Ukraine, St. Petersburg and Ladoga, Krutitsky and Kolomensky, Minsk and Slutsk, the Patriarchal Exarch of All Belarus, the Metropolitan of Chisinau and All Moldova. The chairman of the department for external church relations and the manager of the affairs of the Moscow Patriarchate are also permanent members of the Synod. Temporary members (bishops, bishops) have a rotating composition and are called only for one session of the Synod according to seniority from each group of dioceses. Participation of all members of the Synod in meetings is mandatory. The Synod holds two sessions - summer (March-August) and winter (September - February). Sessions consist of a number of meetings, usually closed. Decisions are made unanimously or by majority vote. Members of the Synod do not have the right to abstain from voting*(226).

The competence of the Synod includes concern for the preservation of the Orthodox faith and its interpretation, maintaining the unity of the church, organizing the internal and external activities of the church, establishing the order of ownership, use and disposal of buildings and property of the church, settling liturgical issues, and creating canonical divisions of the church.

On the territory of Russia, the Russian Orthodox Church is divided into dioceses - territorial associations of local churches. The diocese is established by the Synod with the subsequent approval of this decision by the Council of Bishops. Dioceses include deaneries (territorial associations of churches), diocesan institutions, parishes, monasteries, farmsteads, religious educational institutions, brotherhoods, sisterhoods, and missions.

The diocese is headed by the diocesan bishop (bishop, metropolitan), who is elected by the Synod and approved by decree of the patriarch. A diocesan bishop can be a person at least 30 years old who has a theological education. He appoints priests and church officials and manages diocesan institutions. He blesses monastic vows, carries out “higher authority supervision” over diocesan institutions and monasteries, appoints abbots, approves the statutes of monasteries and parishes, and resolves issues related to the property of the diocese.

He also heads the diocesan assembly, which consists of clergy, monastics and laity living in the territory of the diocese. The meeting is convened at least once a year by decision of the diocesan council or at least 1/3 of the members of the previous diocesan meeting. Decisions are made by a majority vote if there is a quorum - more than half of the members. The meeting elects delegates to the Local Council, selects members of the diocesan council, hears reports on the state of the diocese and the life of the monasteries.

Each diocese creates a diocesan council, which is the governing body of the diocese. It consists of priests in presbyteral rank. The Council meets at least once every six months and considers issues related to the opening of parishes, deaneries, monasteries, production and economic activities, keeps records of the property of the diocese, and resolves other issues within its competence.

Religious associations concept and types. Religious associations and organizations in the Russian Federation - Knowledge Hypermarket Concept and types of religious associations in the Russian Federation

See what a “RELIGIOUS ASSOCIATION” is in other dictionaries:

Religious association

Religious group

Religious organization

Local religious organization

Centralized religious organization

Value added tax

Government duty

Organizational property tax

Land tax

Password recovery