After the author and practicing lawyer Oleg Ustinov spoke about all the nuances and solutions to the most common problems associated with donations to schools, as well as non-profit and budgetary organizations, in previous articles in the section on donations, the editors of the Legal Ambulance website received many requests to consider also detail the donation to the temple or church.
In turn, we thank our Readers for their interest in this topic and we hasten to fill the resulting “gaps.”
Stay with us - it will be interesting!
What is donation in 2021
Based on the information contained in Article 582 of the Civil Code of the Russian Federation, a donation is any gratuitous donation of property or property rights made by one party in favor of another for generally beneficial purposes.
At the same time, the benefactor has the right to independently choose not only the object/subject of the donation agreement to a religious organization, but also the form of this agreement. Thus, in 2021, he can make a donation in one of the following ways:
- Top up your piggy bank with cash;
- draw up a corresponding written agreement;
- transfer money by sending an SMS to the organization’s short number;
- transfer funds to the bank account of a religious organization.
It is worth noting that regardless of the chosen donation option, the temple or church must keep tax and internal accounting records for such donations.
How to raise money for a temple - how much does it cost?
The main issue is the cost of constructing the facility. The construction process of the Orthodox facility takes place in several stages. First, the building is designed, after which the foundation is laid and the basement is equipped. Afterwards the walls are erected, hydro- and thermal insulation is done. Once the work is completed, the roofing is done. The last two stages are external and internal finishing.
Expenses for the construction of the temple
vary depending on the size of the object. On average, the amount ranges from 300 to 500 million rubles, but it can be higher or lower. The difficulty that you will have to face is finding a land plot and resolving the issue of its allocation with the administration. To receive an allotment, you need to draw up a letter and contact the authorized bodies with it. The provision of land occurs in different ways - through discussion with residents or through an internal decision. An important document is the cadastral passport, which must indicate the option of using the plot of land (for the construction of a temple).
Creating a project is the task of an architectural design bureau. The downside is that it is difficult to find church specialists with such a license. After production, the project must be approved at all levels. It is important to beware of architects who, through the temple, are trying to embody their ideas, a different vision of such structures. A convenient option when one organization is engaged in design and construction.
Raising money for the construction of the temple
It goes faster if you use several methods at the same time, for example, create a project on a crowdfunding site and use other ways discussed in the article.
General rules for donating to the temple in 2021
As many of you have noticed, in recent years, more and more charitable foundations have been organized in the Russian Federation, the main goal of which is the restoration of temples, churches and monasteries, as well as maintaining their normal operation.
As we mentioned above, the donation agreement, in this case, can be concluded either in simple written or oral form. However, there are cases when the agreement is drawn up only in writing. In 2021, such cases include:
- the benefactor does not transfer the donation immediately, but promises to do so within a specified period or a certain date;
- a legal organization acts as a donor, while the value of the donation transferred by it exceeds 3,000 Russian rubles.
Today, any legal entity or individual can make a donation for generally beneficial purposes in favor of a religious organization. Please note that at the time of registration of the donation agreement, each party develops its own responsibilities and rights.
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At the same time, the main responsibility of the benefactor is, in fact, the obligation to transfer the donation specified in the contract. Lawyers include the following basic rights of this person:
- control over the use of donated property, funds or rights, according to the purpose specified in the donation agreement (as a rule, control is carried out by studying the relevant report provided by the recipient);
- changing the purpose of the direct purpose of the donation;
- cancellation and/or termination of the agreement if it is determined that the donation is not used for the intended purpose established in the agreement.
In turn, the recipient has many more responsibilities. Their list in 2021 includes:
- maintaining internal accounting records of all transactions that are in any way related to donated property, funds or rights;
- use of the donation strictly for the purpose specified by the benefactor;
- execution and provision of an appropriate report on the direct use of the donation within the period established in the agreement, or on any day (at the request of the second party);
- obtaining an agreement to use the donation for purposes other than the purpose specified in the agreement.
Fundraising - how to write a letter to collect donations?
Do you urgently need money for your child's treatment? Not enough money to restore the temple? Do you need an urgent, high-paying operation? Different situations happen in our lives, but they have one thing in common - we are forced to turn to people for help. This article outlines some rules by following which you increase the chance that people will respond to your request.
Getting it right is half the battle
The letter must be sent personally to the first person of the company: impersonal addresses “Gentlemen, entrepreneurs!”, “Dear comrade. " and so on. - a textbook example of disrespectful attitude towards the addressee.
But it is not enough to know the correct spelling of the name and position of the person you are addressing.
You need to have an idea of his activities, sphere of public interests, successes and merits - in order to feel a keen interest in him and write not a template, but a lively and personal letter.
In addition, if you learn that an entrepreneur has recently received a title, award, or been elected to a public position, it would be appropriate to congratulate him.
At the beginning of the letter, you can explain to the addressee why you are turning to him for help (because, for example, you know about his socially active position, about the company’s extensive charitable activities, etc.
). If you are writing to a person who has already helped you, then starting the letter with gratitude, mention exactly what problem the amount donated helped solve - “feedback” is always very important.
An advisor to the head of one bank on charity issues told us that for funds to help a specific person, it is better to turn not to banks and charitable foundations (helping children, disabled people, veterans, etc.).
A company or bank does not have the opportunity to donate to a specific person.
If they undertake to buy, say, a wheelchair for a disabled person, then the inspectors may ask: “Why did the bank president give instructions to spend a large amount on a private person? Is this his friend, relative?
It should also be taken into account that for a serious company it is easier to provide assistance by bank transfer - so it is better that the applicant has a current account.
Simple, specific, precise
The letter should briefly and simply state WHO is applying, WHAT he is doing and HOW he can be helped, without quotes for words or excursions into history. You should briefly describe the problem you want to solve, your plan of action to solve it, and the request for which you are writing.
This is what the author of the brochure “How to Write a Letter Requesting a Donation,” the head of the methodological M.A., advises to keep in mind. Slobodskaya.
Features of donations for the restoration or construction of temples and churches in 2021
In order for a religious organization to legally collect donations for the restoration or construction of a monastery or temple, it must be registered with the territorial state registration authority as a religious organization.
Let us note that most churches and monasteries conduct economic activities based on donations from legal entities and individuals who donate funds in one of the following ways:
- purchasing various goods in a church store, ordering a memorial service or prayer service (also counted as donations due to the fact that all proceeds are spent on the needs of the church);
- concluding a corresponding donation agreement between an individual or legal entity and a religious organization (in this case, the subject of the transaction can be not only funds, but also movable and immovable property, property rights, etc.);
- donating funds to a piggy bank, which is usually located inside the church or on its territory and contains information on where exactly the funds collected will go (usually, a printout is attached to the box describing the needs of the church and the purpose of the collected funds)
An example from the lawyers of the website “Legal Ambulance”
Not far from the village of Ivanovo, located in the Vladimir region, there is an inactive temple, destroyed in the forties of the last century. Local resident Petrova Irina Fedorovna decided to restore this church.
At the same time, since she did not have such a large sum on hand, the woman, together with her fellow villagers, prepared a package of necessary documents for state registration of an NPO. The list of documents includes the following papers:
- relevant statement;
- minutes of the founding meeting;
- receipt of successful payment of state duty;
- a list of citizens who created this institution;
- articles of association;
- a certificate confirming the creation and existence of a religious group.
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This organization was registered by citizens in the Unified State Register of Legal Entities (hereinafter referred to as the Unified State Register of Legal Entities), after which information on the start of collecting donations for the reconstruction and restoration of the church was posted on its behalf on the Internet.
After some time, the temple opened its doors to the flock and became one of the most visited places in the area.
Event planning
Before you start raising funds for the construction of a church, it is important to think through an action plan and strictly follow it:
- Decide on a goal.
It is necessary to imagine what project requires investment, in what city, and where the temple will be built. - Set deadlines
. To encourage people to donate, there needs to be a time limit. For example, determine the need for construction within 10-12 months. - Find like-minded people
. It is difficult to act alone, so it is important to find people who will also be passionate about the goal and will help in implementing the idea. To organize the collection of money for the construction of a temple using Qiwi or another method, a lot of work needs to be done. Extra hands will come in handy. - Decide on a method
. It is important to choose a method for finding investment to build a church. As a rule, this is collecting donations, holding charity events, advertising in the media or crowdfunding. The last option is the most effective, because it eliminates territorial restrictions and allows you to attract more people to donate (including from other countries) and find money in a short time. - Tagline
. The idea of building a temple and collecting money should become stronger in people’s minds. To do this, it is important to come up with a memorable phrase, for example, “Let’s gather for church and cleanse the soul.” - Preparation of information
. In order for people to believe in achieving the goal, it is worth preparing documentation for the construction of the facility, deciding on the construction site (it must fit all the rules), and taking a photo of the site where the work is planned.
Accounting for church donations in 2021
Since any religious community is, first of all, a legal entity, it is obliged to keep separate records of the donations it accepts, no matter what exactly is the subject of the donation.
As practice shows, most of the donations in 2021 are received by the church through piggy banks, which are located in the temple itself or on its territory. At the same time, given the specifics of such a donation, it is not possible to identify benefactors.
Expert opinion
Oleg Ustinov
Practicing lawyer, author of the website “Legal Ambulance”, one of the co-founders of the “Our Future” foundation.
We remind you that the official document that confirms the donation is the act of accepting a donation or the act of opening a piggy bank for accepting donations, which are drawn up by members of a specially formed commission.
Let's now look at the points that are mandatory when filling out the act of opening the piggy bank. So, this list includes:
- information about the persons involved in drawing up the act;
- date and place of opening of the piggy bank;
- date and actual number of the receipt order;
- the exact amount of money and the ratio of currencies found when opening the box;
- the date of the decision, as well as the number of the decision, on the basis of which the piggy bank was installed on the territory of the temple;
- signature of each member of the commission.
Thus, when withdrawing donated funds, it is necessary not only to issue a cash receipt order, but also to record this operation in a cash book specially established for such operations.
If a donation to a church or temple comes from a specific benefactor (that is, not anonymously), at the cash desk of this institution you need to draw up a cash receipt order with the exact details of the benefactor (full name of the donor, as well as the registration address and all important passport data), recording this operation to the cash book.
Where does the money on the plate actually go?
In the Old Testament, in the commandments given to Moses by God, there was a command about tithing. This meant that every believer must give God a tenth of his income, whether from harvest or otherwise. The tithe was given to the temple and went towards the maintenance of the temple and the priests, who, as you know, did not work in the field, did not plant anything, but were only engaged in serving God.
These days, priests receive salaries, albeit small ones. So why do they need our tithe? Few people know about the taxes imposed on the Church. It is separated from the state and must pay considerable taxes, which are measured not in thousands of rubles, but sometimes in millions. Therefore, each parish must pay a tax to the diocese. It is different for each parish, but does not depend on the income of the church.
Legal Importance of Donating to Church in 2021
After concluding a donation agreement in favor of the church, events can develop in one of the following ways:
- if a donation is accepted without an agreement (for example, by placing money in a piggy bank or transferring funds from a mobile account), the donor cannot demand reporting on the use of the donation;
- if a donation agreement is concluded between the donor and a religious institution in simple written form, the beneficiary is obliged to provide the donor with a report on the use of the gift, completing it at the request of the benefactor.
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As you can see, a written agreement, although not a mandatory part of the donation, acts as a guarantee that the donation will be used for its intended purpose. And in case of improper use of money, things, real estate or rights, nothing will prevent the benefactor from terminating the donation agreement and returning the gift to his property.
Simply put, a donation agreement drawn up in simple written form acts as a limiting factor for the beneficiary, limiting his actions in using the donation he has accepted.
Does the Church provide paid services?
The church does not provide any services - neither paid nor free. The Temple of God has nothing to do with the service sector at all; this is a place of serving God and each other, a place where a person meets the Lord and is sanctified by God's grace. Grace is a “good gift” - the saving influence of God on a person, which cannot be sold, bought, or generally assessed by any human standards. As the Apostle Paul writes: by grace you have been saved through faith, and this not of yourselves, it is the gift of God (Eph. 2:8).
Therefore, there is no and cannot be any “tax” for what is done in the Church. Christ Himself once and for all forbade His disciples - and therefore their successors, bishops and priests - to demand anything from people for the distribution of those grace-filled gifts that the disciples themselves received in the sacrament of the Priesthood through the laying on of hands and the prayer of the bishop. Freely you have received, freely give (Matthew 10 :8) - only this way and no other way. And when the sorcerer Simon offered the apostles Peter and John money so that they would lay hands on him, he heard an angry rebuke from Peter: Let your money perish with you, because you thought to receive the gift of God with money (Acts 8 : 20). Since then, simony - the sale of sacred positions for money - has been considered one of the most serious sins in the Church.
Apostle Peter and Simon Magus, Avanzino Nucci, 1620
It is generally very dangerous to talk about providing any services in the Church: this is a direct path to spiritual disaster, a dangerous replacement of spiritual life and faith with purely human relationships built on the principle “you - to me, I - to you.” Whatever the priest does - perform a divine service, baptize, preach, bury the deceased, consecrate an apartment - all this is in one way or another connected with distributing to people those grace-filled gifts that he received from the Holy Spirit. And these gifts cannot in any way be the subject of trade.
So, does the Church have to do without money at all?
No, this is an incorrect conclusion. The apostolic community gathered by the Lord Jesus Christ already had means - this is clear from the Gospel.
The Lord never took any payment from people - neither for conversations, nor for healings, nor for bread, which He miraculously multiplied and distributed to His hungry listeners who found themselves far from home (see Matthew 14 : 13-21, Matthew 15:32 –39, etc.). He did everything absolutely unselfishly and commanded his disciples to do the same.
At the same time, sending his disciples to preach the Gospel in cities and villages, Jesus Christ taught them to stop wherever they were invited and to enjoy the hospitality of their hosts, for the worker is worthy of food (Matt. 10:10).
The Apostle John the Theologian writes about what kind of money the Savior and His disciples lived on when he mentions that the traitor Judas, while he was among the apostles, had a cash box with him and carried what was put there (John 12 :6). It was a donation box into which people who came to listen to Christ or ask Him for help could then throw a coin. The apostles bought bread with this money, and they themselves shared this money with the poor. It’s not for nothing that Judas, who saw a woman pouring precious myrrh on the feet of Christ, a precious fragrance with which it was customary to anoint the bodies of the departed, burst out with an exclamation: Why not sell this ointment for three hundred denarii and give it to the poor! (John 12 :5).
Among the people who turned to Christ or asked Him for help, there were both poor and wealthy people. One can also recall the leaders of the Jews, Joseph of Arimathea and Nicodemus, who came to talk with Christ, and after His Crucifixion, they took His body from the Cross and laid it in a cave (John 3 :1-21; John 7 :50-52; John 19 :38-42) . And the Pharisee Simon, who invited Christ and his disciples to his house for a meal (Luke 7 :36-50). And Zacchaeus, chief of the publicans in the city of Jericho (Luke 19 :1-10). And the ruler of the synagogue, Jairus, whose daughter was raised by the Savior (Mark 5 :22–24, 35–43). And those women who followed Christ and His disciples, serving Him with their substance (Luke 8 :1-3). These were rich Jewish women who donated part of their savings to the needs of the apostolic community, explained Blessed Theophylact of Bulgaria, a famous Byzantine writer and theologian, interpreter of the Holy Scriptures. He lived in the second half of the 11th century - the beginning of the 12th century.
These and many other people wanted to make their contribution to the work of saving the gospel to the world, they wanted to protect the Lord and His disciples from worries associated with finding funds. The above-mentioned formula - the worker is worthy of food - became a kind of economic basis for the existence of the original apostolic community.
Likewise, in the Church, which grew out of the apostolic community, there is no “. And there is the personal sacrifice of a Christian.
