DONATIONS FOR WORSHIP PURPOSES AND CHURCH’S CHARITABLE ACTIVITY
Journal Title: Studia z Prawa Wyznaniowego - Year 2009, Vol 12, Issue 12
Abstract
Donations have always been fundamental to the functioning of ecclesiastical entities. The legislator’s favourable response to the needs of such entities is manifested in its support provided to their donors. As far as the Church institutions are concerned, they are exempt from legal persons’ income tax and enjoy concessions in some local taxes. On the other hand, taxpayers donating to ecclesiastical entities may deduct the donation from the taxation base. Having been functioning in the Polish law on denominations and financial law for a long time, donations have been the subject of numerous studies. One of the reasons for their frequent occurrence in research papers is the fluctuating regulations. Hence, it is justified that only some more complex issues of this subject as well as implemented novelties be put to more conscientious examination. These are: purposes of donations, formal requirements of donating, controversial judicial decisions, the obligation of recording and publicizing donors’ details. To conclude, it must be noted that donations play a conclusive and pivotal role in the financing of churches and other religious associations. Only part of them, yet formalized, is approved by the legislator in terms of tax reliefs. Despite their established position in taxpayers’ awareness and in Polish legal system, there is still much left to be resolved in this respect. The new components of the system open new windows of collaboration between specialized institutions intended to provide a meeting ground for the state, Church and other religious associations.
Authors and Affiliations
Tadeusz Stanisławski
Keywords
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