Social and medical activities of religious organizations. Charitable activities and social service of religious organizations: legal problems and ways to solve them

1. The combination of these entities into one classification group is explained by the fact that the legal regime of their property has a lot in common. First of all, it should be noted that the legislator in the Civil Code of the Russian Federation (unlike the previously existing Law of the RSFSR on property in the RSFSR) no longer distinguishes the property of public and religious organizations (associations), charitable and other foundations as an independent type of form of ownership, considering it ( similar to the property of associations of legal entities) as a private form of ownership. Then, the listed legal entities are considered to be those whose property their founders (participants) have neither proprietary nor obligatory rights. Rights to property transferred by the founders (participants) into the ownership of such an organization are lost by them (clause 3 of article 48, clause 4 of article 213 of the Civil Code) Further, they were created to satisfy the intangible needs of citizens and (or) legal entities and can use property acquired by them solely to achieve the purposes provided for in their constituent documents.

2. Ownership rights of public organizations (associations) The range of subjects of ownership rights of public organizations (associations) is quite wide: ϶ᴛᴏ public organizations, social movements, public funds, public institutions, public amateur bodies2. Public associations exist in the form of both simple, single-link structures and multi-link structures (trade unions, political parties, sports organizations). Public associations have the right to register with the justice authorities and acquire the rights of a legal entity or functioning

^ See also: Clause 1 of Art. 18 of the Law of the Russian Federation “On Agricultural Cooperation”, no. 7 tbsp. 22 of the Law of the Russian Federation “On Production Cooperatives”.

2 See: Article 7 of the Law of the Russian Federation “On Public Associations” (SZ RF. 1995. No. 21. Art. 1930)

vat without state registration and acquisition of rights of a legal entity. The subjects of property rights can only be public associations that have the rights of a legal entity." This provision is enshrined as a general rule in paragraph 4 of Article 213 of the Civil Code and is specified in relation to public associations in Articles 3, 21, 32 of the Law of the Russian Federation "On Public associations."

At the same time, the Civil Code of the Russian Federation, recognizing that public and religious organizations (associations), charitable and other foundations that are legal entities are the owners of the property acquired by them, did not resolve the issue of the subject of ownership of multi-level organizations. In relation to multi-level public organizations, the issue of the subject of property rights is resolved in Art. 32 of the Law of the Russian Federation “On Public Associations”. According to the mentioned legal norm, in public organizations that unite territorial organizations as independent entities into a union (association), the owner of property created and (or) acquired for use in the interests of the public organization as a whole will be the union (association). Note that territorial organizations, members of the union (association) as independent entities will be the owners of the property belonging to them. This provision means that all links of such public organizations, recognized as legal entities, belong to the subjects of property rights in relation to property transferred to them as contributions and acquired by them on other grounds. In public organizations that have structural divisions that carry out their activities on the basis of a single charter of this organization, the owners of the property are public organizations as a whole.

It is legal entities, not their governing bodies, will be subjects of property rights in public associations that do not have membership, such as: social movements, public funds, public amateur bodies2.

If a public association is formed in the form of a public institution, then the property may come to it for operational management and for independent disposal. As a general rule, public institutions exercise the right of operational management in relation to the property assigned to them (clause 1 of Article 296 of the Civil Code)

^ At the same time, not every public association that is a legal entity has separate property and property. Thus, public institutions created and financed by the owner, in relation to the property assigned to them by the founder, exercise the real right of operational management, and not the right of ownership (Article 35 of the Law of the Russian Federation “On Public Associations”)

" " See: Article 33-35 of the Law of the Russian Federation “On Public Associations”.

Moreover, if in connection with the constituent documents public institutions are granted the right to carry out income-generating activities, then the income received from such activities and the property acquired from these incomes come to the independent disposal of public institutions (clause 2 of Article 298 of the Civil Code)."

Grounds for acquiring property rights public associations will be: entrance and membership fees, voluntary contributions and donations, proceeds from lectures, exhibitions, lotteries, auctions, sports and other events, from purchase and sale transactions, barter, donations, from business activities and other sources not prohibited by law2.

It is worth saying that political parties, political movements and public associations, the charters of which provide for participation in elections (for example, trade unions), are not entitled to receive financial and other material assistance from foreign states, organizations and citizens for activities related to the preparation and conduct of elections.

The object of ownership of a public association is exclusively the property necessary to materially support the activities specified in its charter. It is worth saying that the provision on the targeted nature of property owned by public associations is enshrined as a general rule in Art. 30 of the Law “On Public Associations”^. According to this rule of law, there may be land plots, buildings, structures, housing stock, transport, property for cultural, educational and recreational purposes, funds, securities and other property. Federal law may establish types of property that, for reasons of state and public security or in accordance with international treaties, cannot be owned by a public association. First of all, these are objects withdrawn from circulation or limited in circulation.

Property that does not meet the nature of the statutory objectives of the public

1 However, it should be noted that in Art. 35 of the Law of the Russian Federation “On Public Associations”, in addition to the aforementioned rights, provides for the right of public institutions “to be the owners of the property created and (or) acquired by them by other legal means.” It is worth saying that we believe that this rule cannot be applied as contrary to Art. 120, 296,298 of the Civil Code, according to which the establishment of property on the basis of ownership is not provided for in institutions. Moreover, the said rule was also adopted in spite of and. 2 tbsp. 2 of the Civil Code, based on which federal laws related to civil legislation must be adopted in conjunction with the Civil Code, and civil law norms contained in other laws must be in accordance with ᴛϲᴛʙto comply with the Code.

2 See: Article 31 of the Law of the Russian Federation “On Public Associations”, as well as Art. 26 of the Law of the Russian Federation “On Non-Profit Organizations” (SZ RF. 1996. No. 3. Art. 145) "" See also: Clause 5 of Art. 24 of the Law of the Russian Federation “On Trade Unions”.

association, but which came into its ownership on the grounds permitted by law (for example, by virtue of a will), is subject to alienation in the manner provided for in Art. 238 Civil Code.

Public associations have the right to use the property they have acquired exclusively to achieve the goals provided for by their constituent documents (clause 4 of Article 213 of the Civil Code). Entrepreneurial activities are also carried out by public associations exclusively insofar as they serve the achievement of the statutory goals for which they were created. It is worth noting that it must serve these purposes. Entrepreneurial activities of non-profit organizations are recognized as the profit-generating production of goods and services that meet the goals of creating such an organization, the acquisition and sale of property and non-profits. property rights, securities, other property, participation in business companies and limited partnerships as an investor."

Since public associations tend to legal entities, to the property of which their participants do not have property rights, then in the event of liquidation of such an organization, its property remaining after satisfying the claims of creditors is used for the purposes in whose interests it was created and (or) for charitable purposes. If the use of property in conjunction with the constituent documents of the organization is not possible, it turns into state income (clause 4 of article 213 of the Civil Code, article 20 of the Law of the Russian Federation “On Non-Profit Organizations”)2.

3. The legal regime of property of charitable organizations is determined by the Law of the Russian Federation “On Charitable Activities and Charitable Organizations”. Charitable organizations, being non-governmental (non-state and non-municipal), are created in the forms of public organizations (associations) and other forms provided for by federal law.

Among the sources of formation of property of charitable organizations, contributions from founders, charitable donations, incl. of a targeted nature (beneficial)

1 See: Article 37 of the Law of the Russian Federation “On Public Associations”, etc. 2 tbsp. 24 of the Law of the Russian Federation “On Non-Profit Organizations”.

" See also: Article 26 of the Law of the Russian Federation “On Public Associations”.

significant grants), revenues from state and local budgets, income from legally permitted business activities. The property base of such an organization consists of property necessary for the material support of charitable activities, which may be owned by the charitable organization either in property or under other proprietary rights. Exactly what right a charitable organization has over its property depends on the organizational and legal form in which it was created. Thus, if it is formed in the department of an institution, then the property can be in its operational management and in its independent disposal. Charitable organizations have the right to use property exclusively to achieve the goals provided for by their constituent documents, as well as for charitable activities aimed at achieving the goals provided for by the Law “On Charitable Activities.” When carried out by charitable organizations entrepreneurial activity Their participation in business companies together with other persons is not allowed. Except for the above, a charitable organization does not have the right to spend funds and use its property to support political parties, movements, groups and companies (clauses 4, 5 of Article 12 of the Law of the Russian Federation “On Charitable Activities”)

4. The property status of a religious organization (religious society, monastery, brotherhood, missionary society) is not fundamentally different from the current status of public organizations (associations)

According to paragraph 4 of Art. 213 of the Civil Code, religious organizations (associations) recognized as legal entities will be the owners of the property acquired by them. The founders of these organizations lose their rights to the property they transfer to the ownership of the religious organization. The objects of ownership of such organizations are the property necessary to materially support the activities specified in the constituent documents of the religious organization. This can be: buildings, objects of worship, industrial, social and charitable objects and other property.

We should not forget that an important factor in the formation of the ownership of religious organizations at present will be the active assistance of the state through the transfer of religious buildings, structures and other movable and immovable property for religious purposes that belong to state and municipal ownership, incl. memorial

1 See: Clause 4 of Art. 213 Civil Code, i. 1 tbsp. 12 of the Law of the Russian Federation “On charitable activities -

kov history and culture." Religious organizations (associations) can use the property acquired by them exclusively to achieve the goals provided for by their charter (clause 4 of Article 213 of the Civil Code). It is worth noting that they have the right to create publishing, printing, restoration, construction and other production organizations; produce and distribute religious objects, religious literature and other information materials with religious content2.

5. Ownership rights of associations of legal entities (associations and unions) In accordance with paragraphs 1 and 2 of Art. 121 of the Civil Code, associations and unions will be non-profit organizations and can be created by both commercial and non-profit organizations. Questions about subjects, objects, features of the acquisition and termination of ownership of property, possession, use and disposal of it are resolved on the basis of the provisions of paragraph 3 of Art. 48, paragraph 3, art. 212, art. 213 of the Civil Code, as well as the legal norms of the Law of the Russian Federation “On Non-Profit Organizations”. According to the said association legislation, unions will be the owners of property transferred to them as contributions by their founders (participants), as well as property acquired by them for other reasons. Participants in such associations lose the right of ownership to the property transferred by them into the ownership of the association, and do not acquire any other property right in relation to the property of that legal entity.

The property of associations and unions is used by them exclusively to achieve the goals provided for in their constituent documents. The founders (participants) of the association, however, do not have the right to provide in the constituent documents for the possibility of conducting business activities. The material was published on http://site
If, by decision of the participants, the association (union) is entrusted with conducting business activities, then it is transformed into a business company or partnership, or it can establish a business company or become a member of the participants of such a company (clause 1 of Article 121 of the Civil Code)

In the event of liquidation of the association, the property is used for the purposes in whose interests the organization was created, and (or) for charitable purposes, or is turned into state income (Clause 1 of Article 20 of the Law of the Russian Federation “On Non-Profit Organizations”)

^ See: It is worth mentioning - the provision on the procedure for transferring to religious associations federal property of religious property. Approved by the registry of the Government of the Russian Federation dated March 14, 1995 No. 248 (SZ RF. 1995. No. 12. Art. 1059)

2 See: Article 28 of the Law of the RSFSR “On religious confession” (VVS RSFSR. 1990. No. 21. Art. 240)

Further reading

Vitryansky V.V., Gerasimenko S.A. Arbitration and judicial practice. Comment. M., 1993; Sukhanov E.A. Russian law on property

details: Scientific and practical comments. M.. 1993. Ch. 2 grooves times/year 3: Sukhanov E.L. Lectures on property rights. M., 1991: C) some issues in the practice of resolving disputes related to the application of property legislation. Resolution of the Plenum of the Supreme Arbitration Court RF dated September 17, 1992 No. 13 (VVAS. 1993. No. 1); On the resolution of disputes related to the application of property legislation. Letter of the Supreme Arbitration Court of the Russian Federation dated July 31, 1992 1. "S-13/OP-171 (VVAS. 1992. No. 1)

The participation of religious organizations in providing comprehensive social assistance has a long historical tradition. The activities of religious institutions are extremely multifaceted, both in areas (mercy, charity, peacemaking, etc.) and in forms and methods of activity. Along with material assistance to those in need, it is aimed at moral and psychological support for those suffering, reassuring the desperate, alleviating social tensions, resolving ethnic and national conflicts, neutralizing social ills and troubles that primarily affect the most vulnerable and disadvantaged segments of the population.

The traditions of spiritual and material assistance to the elderly, the sick, the disabled, children, people who find themselves in trouble and do not have the strength (opportunities) to overcome it on their own are an organic part of the religious and moral culture of all civilizations that have existed and are existing on Earth, the social and moral doctrines of various faiths , an essential part of their ideology and practice.

Historical traditions of participation in social activities also exist among religious denominations that traditionally exist in Russia, primarily the Russian Orthodox Church. Recently, Russian religious organizations - Christian (Orthodox, Catholic, Protestant), Muslim, Buddhist, Judaic - have significantly intensified their social activity. Thus, to coordinate the social activities of the Orthodox Church, a special department for church charity and social service; within the framework of Catholicism, the Caritas organization successfully operates, etc. Legal prohibitions that previously existed in this area were overcome by the adoption in September 1997 of the Federal Law “On Freedom of Conscience and Religious Associations.”

The beginning of the process of revival of public - secular and confessional - merciful and charitable activities in our country at the end of the 80s, in political terms, was one of the symptoms of the development of public initiative of citizens. In ideological terms, it was evidence of an honest recognition of the realities of life, the presence of masses of people in need of help and the merciful care of religion. There is much positive and instructive in the experience of social service of religious institutions, which, unfortunately, does not always receive the attention of secular social workers, although the forms and methods of merciful confessional activity have been tested for centuries and have justified themselves in various ethnic and social communities.

A distinctive feature of confessional social service is that its stable basis is a special understanding and justification of mercy, which considers love for one's neighbor as the implementation of divine commandments, service to people in need as service to God.

For social work Religious organizations (with all their religious differences) are characterized by multifunctionality (not only providing material assistance, but also spiritual and other forms of support for people in difficult circumstances, participation in raising children, guardianship of the infirm, moral support for prisoners, etc.). Social service in religious organizations is, as a rule, carried out by persons who have a calling to this work and who, to one degree or another, have the appropriate personal and professional skills. Practice shows that here the personal, targeted, targeted nature of support is achieved to a greater extent - so that the help reaches its destination (which is not always possible with state forms of social security). It is also important that here most often there is no such extortion and fraud as is found among some secular, newly formed “charitable” organizations.

At the same time, it should be noted that the beliefs professed by religious organizations influence the social service programs they carry out, and charitable activities are sometimes used (especially by some foreign missionary organizations) to spread their views, including among followers of other religions and non-believers. It is characteristic that religious extremism and fanaticism, uncharacteristic of those operating in Russian Federation on the legal basis of religious organizations, is denied by organizers of social work around the world, and its bearers are not allowed to engage in this professional activity.

In modern social service of various religious institutions, it is important to highlight the most effective forms and directions of the practice of mercy. For example, Orthodox societies have recently significantly intensified their work in the field of health care, providing assistance to drug addicts, alcoholics, and prisoners; Protestant organizations have accumulated interesting experience working with children from disadvantaged families, orphanages and boarding schools. All confessions pay great attention to organizing assistance to the disabled, elderly, and unemployed; Nowadays, the focus of attention of Christian and Islamic organizations is on providing assistance to victims of interethnic conflicts - refugees and displaced persons, using various means to resolve interethnic contradictions, etc.

Turning to the centuries-old experience of service accumulated by various religious institutions, it is important to take into account both its diversity, determined by national-ethnic, cultural and confessional characteristics, and the similarity of goals, approaches, and forms found in it. One of the most pressing problems in this area is establishing cooperation between secular (state and public) and religious organizations and coordinating their activities. This is all the more important because today they sometimes have to solve similar problems: expanding the material capabilities of charitable activities, strengthening its legal status, personnel and information support, coordination of interaction between charitable organizations, increasing their public prestige. Acute shortage financial resources caused by the general economic crisis in the country, inflation, and the impoverishment of a significant part of the population, including believers. The provision of charitable assistance, for example by Protestant institutions, is largely associated with humanitarian and financial assistance from foreign organizations.

The imperfection of the legal framework and legislative support for charitable activities is manifested, among other things, in unfair taxation and the lack of direct protection of these activities from criminal elements and the arbitrariness of officials. Secular and religious organizations equally need certain benefits, legal and moral support. The Federal Law “On Charitable Activities and Charitable Organizations,” adopted by the State Duma at the end of 1995, should help change the situation for the better.

The development of social work is hampered by the lack of close cooperation between religious, social and government agencies, leading this work, lack of coordination of this activity, lack of a unified information space. It is no coincidence that in the process of discussing the problems of social service, proposals are made to create an Association of Charitable Organizations of Russia, at least at the regional level. Unfortunately, this idea has not yet met with sufficient support; Interdepartmental contradictions and sometimes interfaith tensions have an impact.

Resolution of the mentioned and a number of other issues, and above all, overcoming disunity, especially in the subjects of the Federation, in national regions, between state, religious and secular public organizations, is the most important condition for the widespread revival of compassionate service in Russia.

The article by lawyer of the St. Petersburg Bar Association K.B. is devoted to the topic of legal aspects of charitable and social activities of religious organizations. Erofeeva. The material was published in the next issue (No. 5, 2010).

From the history of church charity

It is known that the foundations of church charity were laid in early Christian times. “...Donations were collected and placed on the altar of the church at the moment of the Sacrament of the Eucharist, which is why church charity, from the point of view of its historical origin, has Eucharistic roots.”

Already in times Kievan Rus The princes entrusted the Church with the functions of public charity and guardianship; for these purposes, certain material resources were allocated from the treasury. Princes Vladimir Svyatoslavovich, Yaroslav Vladimirovich, Izyaslav Yaroslavovich, Vsevolod Yaroslavovich, Vladimir Monomakh also pursued a similar policy. “During the period of feudal fragmentation and the Golden Horde yoke, the Church was the only refuge for people in need of help. The church and monasteries in the XII-XIII centuries actually took on a charitable function."

In the treatise “Rules on Church People” (XIII century), the following charitable deeds were entrusted to the Church: “Feeding the poor and their children; industry for orphans and the poor; widow's allowance; girls needs; offensive intercession; help in adversity; redemption for the captives; feeding in times of need; dying in thinness - covers and coffins.”

The fall of the Tatar-Mongol yoke, the centralization of the Russian state, and its subsequent political and economic strengthening gave impetus to the development of church charity. This was facilitated by the policy of the Russian sovereigns Ivan III, Vasily III, Ivan the Terrible, who adopted laws on church charity. Church Councils of the 17th century confirmed the need to expand the charity of monasteries. “Charity was considered by the Russian Orthodox Church as an integral part of its life and activities; the highest church body - the Council - laid the legal basis for this activity with its decrees.”

The liquidation of the Patriarchate under Peter I and the secularization of church property sharply reduced the level of church charity. The functions of charity came under the jurisdiction of the state system of public charity, and the necessary resources were taken away from the Church. “Social activities that could have been carried out with the help of these resources were blocked, and social initiative within the Church was paralyzed.” I note that the deprivation of the Church of effective mechanisms to mitigate the difficult social situation in Russian society was one of the reasons for the political and economic cataclysms of the early twentieth century.

In the second half of the nineteenth and early twentieth centuries, church charity itself developed, although its share in national expenditures was small. So in 1893, in all parishes and monasteries, there were 480 hospitals and 729 almshouses, in which only 9,700 people were cared for. In 1903, there were already 18,232 parish cares, 231 monastery or parish hospitals with 2,796 beds, 997 almshouses, where 14,147 people were cared for.

The exceptionally difficult situation in which the Church was placed after 1917 undermined the foundations of church charity. However, even during these years, believers and clergy collected significant funds to help the hungry, more than 140 million rubles. was collected for the needs of the front during the Great Patriotic War, significant sums were donated (not always voluntarily, but this is not the topic of this article) to the Peace Fund and the Children's Fund in the post-war years.

In the post-perestroika years, church charity began to revive. As noted at the X World Russian People's Council (VRNS): “In Soviet era The church was prohibited from engaging in charitable activities. Now we have been given these opportunities, and we must use them widely... The Lord commanded us all to do good deeds, this is our duty and our calling... The Russian Orthodox Church will continue to revive the traditions of charity and mercy.”

Church Charity Today

Currently, a (chairman) has been created under the Church. The purpose of church social institutions and all charitable activities of the Church is “to increase love, to bring both those under their care and those who help them closer to God, to restore the image of God in a person tormented by deprivations of various kinds, suffering, the consequences of sins (both his own, and the whole society)."

It should be noted that the Church carries out significant work to provide charitable assistance to those in need. Thus, in each diocese there are from 2 to 5 charitable canteens. In the medical field, a significant number of healthcare institutions cooperate with church institutions - churches and chapels operate at hospitals, sisterhoods and various Orthodox medical societies have been created. In our country there are several dozen church almshouses (nursing homes) with 10-30 residents in each. The activities of Orthodox shelters for minors are being revived. A separate topic is charitable assistance to drug addicts and alcoholics. Each diocese has a corresponding department, and significant work is being done. The Church's assistance to prisoners is significant. In Russia there are more than 700 correctional colonies, 184 pre-trial detention centers, 13 prisons, church premises are available in 100% of these institutions, church communities - in 75%.

General provisions of the current legislation on charitable activities and charitable organizations

Current legislation gives religious organizations the right to engage in charitable activities. In accordance with paragraph 1 of Art. 18 of the Federal Law of September 26, 1997 No. 125-FZ “On Freedom of Conscience and Religious Associations” “Religious organizations have the right to carry out charitable activities both directly and through the establishment of charitable organizations.”

Within the meaning of Art. 1 of the Federal Law of August 11, 1995 No. 135-FZ “On Charitable Activities and Charitable Organizations” (hereinafter referred to as the “Law”), the charitable activities of the Church are the voluntary activities carried out by it in a disinterested manner (free of charge or for preferential terms) transfer of property in favor of beneficiaries, including cash, selfless performance of work, provision of services, provision of other support.

In accordance with paragraph 1 of Art. 2 of the Law, charitable activities are carried out for the purposes of:

• social support and protection of citizens, including improving the financial situation of low-income people, social rehabilitation of the unemployed, disabled people and other persons who, due to their physical or intellectual characteristics, or other circumstances, are not able to independently realize their rights and legitimate interests;
• preparing the population to overcome the consequences natural disasters, environmental, industrial or other disasters, to prevent accidents;
• providing assistance to victims of natural disasters, environmental, industrial or other disasters, social, national, religious conflicts, victims of repression, refugees and internally displaced persons;
• promoting the strengthening of peace, friendship and harmony between peoples, the prevention of social, national and religious conflicts;
• promoting the strengthening of the prestige and role of the family in society;
• promoting the protection of motherhood, childhood and paternity;
• promoting activities in the field of education, science, culture, art, enlightenment, spiritual development personalities;
• promoting activities in the field of prevention and protection of citizens' health, as well as promoting a healthy lifestyle, improving the moral and psychological state of citizens;
• promoting activities in the field of physical culture and mass sports; environmental protection and animal protection;
• protection and proper maintenance of buildings, objects and territories of historical, religious, cultural or environmental significance, and burial sites.

In the field of church charity, not only religious organizations, but also citizen believers act as philanthropists. The latter can be divided into three groups: “passive” (provide free or preferential material assistance), “active” (carry out work and services for those in need), volunteers (work for free for charitable organizations and beneficiaries) (Article 5 of the Law).

Charitable assistance (Article 4 of the Law) can be provided both directly and through the creation of charitable organizations. It is necessary to dwell in more detail on the composition of participants in charitable activities. In accordance with Art. 5 of the Law, participants in charitable activities “are understood to be citizens and legal entities engaged in charitable activities, including by supporting an existing or creating a new charitable organization, as well as citizens and legal entities in whose interests charitable activities are carried out: philanthropists, volunteers, beneficiaries.”

Charitable donations

Philanthropists make charitable donations in the form of disinterested (free of charge or on preferential terms) transfer of ownership of property, including funds and (or) intellectual property. This could be a donation to a church circle, it could be alms in the name of Jesus Christ to those in need, a bequest of property in favor of the Church (as they used to say - “for the remembrance of the soul”). It is also possible to disinterestedly (free of charge or on preferential terms) grant the rights to own, use and dispose of any objects of ownership (for example, transfer of premises under a contract of free use for the needs of the Church). A charitable donation is also the disinterested (free of charge or on preferential terms) performance of work or provision of services by philanthropists - legal entities (for example, free consultation of believers on legal issues by a law firm, charity dinners at a catering establishment, etc.).

Charitable donations are divided into the following categories: alms and charitable donations for general benefit. It should be noted that alms (which is actually given legal definition in paragraph 1, clause 1, art. 2 of the Law) does not lend itself to clear legal regulation due to its personal-confidential nature and secrecy. Being the income of the alms of the non-recipient, it is not paid income tax. It is because of this that alms in our country received a negative connotation in the face of the state. Thus, back in 1541, the Council of the Hundred Heads ordered that professional beggars be punished with a whip and deportation to Siberia. Peter I reacted no less harshly to the ever-growing institution of beggary, who ordered that everyone giving alms be fined a large sum. Professional beggars were not favored even under Soviet rule - it is worth remembering the persecution for vagrancy and parasitism. It is all the more significant that the state’s negative attitude towards almsgiving for many centuries has not changed the people’s idea of ​​almsgiving as a godly and saving deed.

Charitable donations for generally beneficial purposes received more detailed regulation (clause 2 of Article 421 (“the parties may enter into an agreement, both provided for and not provided for by law or other legal acts") and Art. 582 of the Civil Code of the Russian Federation), which can be formalized by a special agreement (donation agreement).

In accordance with paragraph 1 of Art. 582 of the Civil Code of the Russian Federation, donation is recognized as a form of gift. It is clarified that the donation is made for generally beneficial purposes (in this way it differs from donation, which can also be made for other purposes - personal enrichment, for example). The donation of property to a citizen must be, and to legal entities may be conditional on the donor using this property for a specific purpose. In the absence of such a condition, the donation of property to a citizen is considered an ordinary donation, and in other cases, the donated property is used by the donee in accordance with the purpose of the property (clause 3 of Article 582 of the Civil Code of the Russian Federation). When a charitable donation is given to a legal entity, the intended purpose may or may not be specified. In the latter case, the legal entity must use the donation at its own discretion, but for generally beneficial purposes. If a donation agreement concluded with a legal entity contains an indication of the intended purpose of the donated objects, the legal entity must keep separate records of all operations on the use of donated property (clause 3 of Article 582 of the Civil Code of the Russian Federation). For this purpose, a special “charitable donations” account is opened, the funds of which are not subject to taxation.

So, in accordance with paragraph 3 of paragraph 8 of Art. 217 of the Tax Code of the Russian Federation are not subject to taxation (exempt from taxation) the amount of one-time financial assistance provided to taxpayers in the form of humanitarian aid(assistance), as well as in the form of charitable assistance (in cash and in kind) provided by duly registered Russian and foreign charitable organizations (foundations, associations), in accordance with the legislation of the Russian Federation on charitable activities in the Russian Federation.” In accordance with paragraph 26 of Art. 217 of the Tax Code of the Russian Federation, income received by “orphans and children who are members of families whose income per member does not exceed living wage, from charitable foundations registered in accordance with the established procedure, and religious organizations.”

The subject of the donation is a thing or right (for example, copyright). Donations can be made to citizens, medical, educational institutions, social protection institutions and other similar institutions, charitable, scientific and educational institutions, foundations, museums and other cultural institutions, public and religious organizations, etc. commercial organizations in accordance with the law, as well as the state and other subjects of civil law.

“Accepting a donation really doesn’t require anyone’s permission; otherwise, one of the principles of contract law enshrined in Art. 1 and 421 Civil Code. But specifying that no one's consent is needed may create a distorted understanding of the nature of gifting as civil contract. It must be emphasized that only the agreed expression of will of the donor and the donee constitutes a donation as special category» .

Characteristics of church charitable organizations

• are created in the form of non-governmental non-profit organizations;
• are created to achieve generally beneficial goals in the interests of certain categories of people in need and society as a whole;
• does not have the right to pursue profit as the main goal of their activities (clause 1, article 2 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations”);
• are created, as a rule, for an indefinite period (clause 2 of article 3 of the Law “On Non-Profit Organizations”);
• have special legal capacity (clause 1 of article 49 of the Civil Code of the Russian Federation), i.e. may have only those rights and bear only those responsibilities that correspond to the goals of their activities provided for in their constituent documents;
• property is formed on a voluntary basis and the founders do not retain real and obligatory rights to the property transferred by them in favor of organizations (except for non-profit partnerships);
• profit from business activities (and any other profit) is used only to achieve statutory goals;
• activities are separated from politics (they do not have the right to support political parties);
• profits cannot be distributed between participants and founders;
• in the event of liquidation, all property remaining after satisfaction of creditors' claims is directed to charitable purposes.

In accordance with Art. 7 of the Law, charitable organizations are created in the forms of public organizations (associations), foundations, institutions and in other forms provided for by federal laws for charitable organizations. A charitable organization can be created in the form of an institution if its founder is a charitable organization.

Clause 1 Art. 17 of the Law regulates the concept of a charity program, i.e. “a set of measures approved by the highest governing body of a charitable organization and aimed at solving specific problems that correspond to the statutory goals of this organization.” Unfortunately, in practice, many leaders of charitable organizations ignore the provisions of this article.

In accordance with paragraph 1. Art. 29 of the Law “On Non-Profit Organizations”, the highest governing bodies of non-profit organizations in accordance with their constituent documents are:

• collegial supreme governing body for an autonomous non-profit organization;
• general meeting of members for a non-profit partnership, association (union).

The procedure for managing the fund is determined by its charter. The composition and competence of the governing bodies of public organizations (associations) are established in accordance with the laws on these organizations (associations) (Articles 8-13 of the Federal Law of May 19, 1995 No. 82-FZ “On Public Associations”, as a rule, congress (conference) or general meeting).

Attention should also be paid to the requirements of the Law “On Non-Profit Organizations” regarding holding a general meeting. In accordance with paragraph 4 of Art. 29 of the Law “On Non-Profit Organizations”, a general meeting of members of a non-profit organization or a meeting of the collegial supreme governing body of a non-profit organization is valid if more than half of its members are present at the said meeting or meeting.

The decision of the said general meeting or meeting is made by a majority vote of the members present at the meeting or meeting. The decision of a general meeting or meeting on issues of the exclusive competence of the highest management body of a non-profit organization is adopted unanimously or by a qualified majority of votes in accordance with this Federal Law, other federal laws and constituent documents. The decision of the meeting is documented in minutes.

Charity programs

According to the author, the legislator made a gap in the issue of making decisions on the approval of charitable programs. In accordance with paragraph 2 of Art. 17 of the Law, the charitable program includes “an estimate of expected revenues and planned expenses (including remuneration of persons involved in the implementation of the charitable program), establishes the stages and timing of its implementation.” In accordance with paragraph 3 of Art. 29 of the Law “On Non-Profit Organizations”, determining the priority areas of activity of a non-profit organization, the principles of the formation and use of its property, approval of the annual report and annual balance sheet fall within the exclusive competence of the highest management body of the non-profit organization. One or more charitable programs may be a priority area of ​​the organization’s activities; the implementation of the charitable program influences the formation and use of the non-profit organization’s property. Thus, the approval of charitable programs by the highest body of a non-profit organization is logical. However, the Law is silent as to whether such approval is the exclusive competence of the highest authority or not. In accordance with paragraph 4 of Art. 29 of the Law “On Non-Profit Organizations”, the decision “of a general meeting or meeting on issues of the exclusive competence of the highest management body of a non-profit organization is adopted unanimously or by a qualified majority of votes in accordance with this Federal Law, other federal laws and constituent documents.” The question of whether a simple majority of those present at a general meeting can approve a charitable program is not clearly settled. I am inclined to conclude that the charitable program must be approved unanimously or by a qualified majority of votes.

At least 80% of the proceeds must be used to finance charitable programs (including expenses for their logistical, organizational and other support, for remuneration of persons participating in the implementation of charitable programs and other expenses associated with the implementation of charitable programs). fiscal year income from non-operating operations, income from business entities established by a charitable organization and income from business activities permitted by law. When implementing long-term charitable programs, the funds received are used within the time limits established by these programs (clause 3 of Article 17 of the Law).

In accordance with paragraphs. 3, 4 tbsp. 16 of the Law, a charitable organization does not have the right to use more than 20% of the financial resources spent by this organization during the financial year to pay administrative and managerial personnel. This restriction does not apply to the remuneration of persons participating in the implementation of charitable programs. Unless otherwise specified by the benefactor or charitable program, at least 80% of a charitable cash donation must be used for charitable purposes within a year of the charitable organization receiving the donation. Charitable donations in kind are directed to charitable purposes within one year from the date of their receipt, unless otherwise established by the benefactor or the charitable program.

Provisions of paragraphs. 3, 4 tbsp. 16, paragraph 3, art. 17 of the Law, as well as (in accordance with paragraph 2 of the letter of the Ministry of Justice of the Russian Federation dated March 1, 1996 No. 08-09-38-96, which approved the “Methodological recommendations for the application by justice authorities of certain provisions of the current legislation on public associations”) Art. 2, 6, 8, 11, 15, 16, 19 of the Law must be taken into account in the charter of a charitable organization created in the form of a public association. I assume that the requirements of this letter can be extended to charitable organizations created in other organizational and legal forms.

The said letter also reminds us of the obligation of a charitable organization to submit to the body that made the decision on its state registration a report on its activities, incl. containing information about the composition and content of the charity programs of the charitable organization (list and description of these programs) (paragraph 4, paragraph 2, article 19 of the Law).

Social activities of the Church

One of essential functions The church and the area of ​​intersection of its interests with the state is the social protection of the population. The Church helps the state in matters of care for soldiers and law enforcement officers; citizens in prison and in difficult social situations; sick. The Church provides assistance to state and municipal institutions in matters of protecting the family, motherhood and childhood; by promoting the fight against abortion, euthanasia and immorality, contributes to national projects in the field of health and mortality reduction.

For the state, the assistance of the largest traditional faiths and, above all, the Russian Orthodox Church is very important. After all, the Russian Federation is “ welfare state, whose policy is aimed at creating conditions that ensure a decent life and free development of people. In the Russian Federation, the labor and health of people are protected, a guaranteed minimum wage is established, state support is provided for the family, motherhood, paternity and childhood, the disabled and elderly citizens, a system of social services is developed, state pensions, benefits and other guarantees of social protection are established” (Article 7 of the Constitution of the Russian Federation).

In accordance with paragraph 1 of Art. 3 of the Federal Law of December 10, 1995 No. 195-FZ “On the Fundamentals of Social Services for the Population in the Russian Federation,” social services are “enterprises and institutions, regardless of their form of ownership, that provide social services.”

There is no doubt that social services are non-profit organizations, i.e. in accordance with paragraph 1 of Art. 50 of the Civil Code of the Russian Federation to organizations that do not have profit as the main goal of their activities and do not distribute the profits received among participants. “Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical culture and sports, satisfy the spiritual and other non-material needs of citizens, protect the rights, legitimate interests of citizens and organizations, permit disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits” (clause 2 of article 2 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations”).

Religious organizations (parishes, monasteries, brotherhoods, etc.) also belong to non-profit organizations (clause 3 of Article 2 of the Law “On Non-Profit Organizations”) and can engage in social activities independently or by establishing appropriate non-profit organizations. At the same time, Federal Law No. 125-FZ of September 26, 1997 “On Freedom of Conscience and Religious Associations” does not directly speak about the ability of religious organizations to provide social services directly (unlike charitable, cultural, educational and other very similar goals and social service tasks). Religious organizations have the right to conduct religious ceremonies in medical and preventive institutions and hospitals, orphanages, boarding homes for the elderly and disabled, i.e. incl. in social protection institutions (clause 3 of article 16 of the Law “On Freedom of Conscience and Religious Associations”). In the author’s opinion, taking into account the exclusive legal capacity of religious organizations (i.e., the ability to carry out only those activities that are provided for by the charter of a religious organization), the legality of the provision of full social services by religious organizations in accordance with Art. 1 of the Law “On the Fundamentals of Social Services for the Population in the Russian Federation”: on social support, provision of social, social, medical, psychological, pedagogical, social and legal services and material assistance, social adaptation and rehabilitation of citizens in difficult life situations .

On the other hand, in accordance with paragraph 1 of Art. 15 of the Law “On Freedom of Conscience and Religious Associations,” religious organizations act in accordance with their internal regulations, if they do not contradict the legislation of the Russian Federation and have the legal capacity provided for in their charters. The state respects the internal regulations of religious organizations if these regulations do not contradict the legislation of the Russian Federation (clause 2 of this article). One of the most important internal provisions of the Russian Orthodox Church is the “Fundamentals of the Social Concept of the Russian Orthodox Church,” adopted by the consecrated Council of Bishops of the Russian Orthodox Church in Moscow on August 13-16, 2000.

In accordance with clause III.6 of the Fundamentals, “in the implementation of its social, charitable, educational and other socially significant programs, the Church can count on the help and assistance of the state.” As can be seen from this article, the internal regulations of the Russian Orthodox Church provide for the possibility of the Church conducting social activities. Moreover, the Church expects cooperation and support from the state in this area. “The areas of cooperation between the Church and the state in the current historical period are: works of mercy and charity, the development of joint social programs” (clause III.8 of the Fundamentals).

Socially oriented non-profit organizations

On April 5, 2010, the Federal Law “On Amendments to Certain legislative acts of the Russian Federation on the issue of supporting socially oriented non-profit organizations" No. 40-FZ (hereinafter referred to as the "Law"), introduced to the Duma by the President of the Russian Federation. Let us note that this is not the first legislative initiative of President D.A. Medvedev on the development of non-profit organizations participating in the implementation of socially significant projects to support and provide social services to the poor and socially vulnerable categories.

This Law provides, in particular, the following measures of state economic support for socially oriented non-profit organizations (hereinafter referred to as “SONO”) (amendments to Article 31 of the Law “On Non-Profit Organizations”):

1. placing orders with non-profit organizations for the supply of goods, performance of work, provision of services for state and municipal needs in the manner prescribed by Federal Law No. 94-FZ of July 21, 2005 “On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs” municipal needs" ;
2. providing citizens and legal entities that provide material support to non-profit organizations with benefits for paying taxes and fees in accordance with the legislation on taxes and fees;
3. providing non-profit organizations with other benefits.

Subjects of the Russian Federation have the right to provide SONO with state support in other forms (information, consulting support, placement of state and municipal orders).

According to the Law (the Law “On Non-Profit Organizations” is supplemented by a new Article 31.1), non-profit organizations are classified as SONO provided that they carry out, in particular, the following types of activities provided for by the constituent documents (remember that non-profit organizations have exclusive legal capacity, i.e. they can only engage in the types of activities specified in their constituent documents):

1. social support and protection of citizens;
2. preparing the population to overcome the consequences of natural disasters, environmental, man-made or other disasters, to prevent accidents;
3. providing assistance to victims of natural disasters, environmental, man-made or other disasters, social, national, religious conflicts, refugees and internally displaced persons;
4. security environment and animal protection;
5. protection and, in accordance with established requirements, maintenance of objects (including buildings, structures) and territories of historical, religious, cultural or environmental significance, and burial sites;
6. provision of legal assistance on a free or preferential basis to citizens and non-profit organizations and legal education of the population, activities to protect human and civil rights and freedoms;
7. prevention of socially dangerous forms of behavior of citizens;
8. charitable activities, as well as activities in the field of promoting charity and volunteering;
9. activities in the field of education, enlightenment, science, culture, art, healthcare, prevention and protection of the health of citizens, promotion of a healthy lifestyle, improvement of the moral and psychological state of citizens, physical culture and sports and promotion of these activities, as well as promotion of the spiritual development of the individual.

The types of activities specified in paragraphs 1, 5, 8 of Art. 31.1 of the Law “On Non-Profit Organizations” is currently implemented by many religious organizations of the Russian Orthodox Church. Charitable activities are carried out in accordance with paragraph 1 of Art. 18 of the Law “On Freedom of Conscience and Religious Associations” both directly (organization of a charity canteen in a monastery) and through the establishment of charitable organizations (charitable organizations and funds for helping orphans, large families, children from single-parent families, disabled children, single needy pensioners affected by activities destructive sects and veterans of local military conflicts and many others. etc.). In accordance with paragraph 3 of this article, the state provides assistance and support to the charitable activities of religious organizations, as well as their implementation of socially significant cultural and educational programs and events.

Religious organizations participate in the restoration, maintenance and protection of buildings and objects that are historical and cultural monuments (clause 3 of Article 4 of the Law), the state undertakes the obligation to provide assistance to religious organizations in providing tax and other benefits, to provide financial, material and other help (ibid.).

In accordance with Art. 5 of the Law, religious education is the most important activity of religious organizations. And again, the state takes upon itself the obligation to help educational activities Churches (clause 3, article 4 of the Law).

The types of activities specified in paragraphs 3, 6, 7, 9 of Art. 31.1 of the Law “On Non-Profit Organizations”, can also be carried out by individual religious organizations of the Russian Orthodox Church (or non-profit organizations created by them): prevention of religious conflicts by informing citizens about the activities of destructive sects, providing legal assistance to citizens by creating Orthodox human rights centers, prevention of socially dangerous forms behavior of citizens together with law enforcement agencies, activities in the field of education, science, art, etc.

It is gratifying that the Law included among the SONO (in a number of draft Laws this was not provided for) religious organizations (the Law does not include state corporations, state-owned companies, public associations that are political parties). This is logical, because legislation on social protection population, on non-profit organizations, as well as special legislation on freedom of conscience and on religious organizations nowhere directly excludes religious organizations from the number of social services.

The law provides for the provision of support to SONO in the following forms:

1. financial, property, information, consulting support, as well as support in the field of training, retraining and advanced training of SONO workers and volunteers;
2. providing SONO with benefits for paying taxes and fees in accordance with the legislation on taxes and fees;
3. placing orders with SONO for the supply of goods, performance of work, provision of services for state and municipal needs in the manner prescribed by the Federal Law “On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs”;
4. providing legal entities that provide material support to SONO with benefits for paying taxes and fees in accordance with the legislation on taxes and fees.

Providing financial support to SONO can be carried out in accordance with the legislation of the Russian Federation at the expense of budgetary allocations from the federal budget, budgets of the constituent entities of the Russian Federation, local budgets through the provision of subsidies. Federal budget allocations for financial support of socially oriented non-profit organizations (including for maintaining a register of SONOs receiving support), including subsidies to the budgets of constituent entities of the Russian Federation, are provided in the manner established by the Government of the Russian Federation.

The provision of property support to SONO is carried out by state authorities and local governments to organizations of state or municipal property. The specified property must be used only for its intended purpose.

Federal executive authorities, executive authorities of constituent entities of the Russian Federation and local administrations providing support to SONOs form and maintain federal, state and municipal registers of SONOs - recipients of such support.

Thus, the following conclusions can be drawn:

1. The law significantly expanded the opportunities for non-profit organizations to receive various types assistance from the state. Before the adoption of the Law under comment, the provision of this type of assistance was insufficiently regulated and a number of provisions of regulatory legal acts were debatable.
2. The law gave a clear definition of SONO and the types of activities that fall under these state assistance programs.
3. The law largely took into account the wishes of the Russian Orthodox Church and other traditional faiths regarding the possibility of receiving state assistance.

At the same time, the Law contains famous family"pitfalls":

1. Many provisions of the Law require additional regulation, the adoption of by-laws, amendments and additions to existing regulations (introducing appropriate amendments to the Tax Code of the Russian Federation, the Land Code of the Russian Federation, the Law “On Freedom of Conscience and Religious Associations”, etc.), which will require certain time and will complicate the immediate opening of funding for measures to address acute social problems.
2. The good intentions of state aid to SONO must be supported by economic growth and budget revenues, which, in the context of the ongoing global economic crisis problematic.
3. Paths are opening up for socially oriented non-profit organizations whose leaders and employees profess an ideology different from Orthodox values. Being more mobile and often unencumbered by traditions and rules, non-Orthodox organizations (both unscrupulous businessmen and sectarians of various stripes) “saddle” the process of creating such organizations, receive tax benefits, financial assistance and will create unhealthy competition with traditional religious organizations.
4. The corruption component of this Law is also noted, when an opaque practice may develop regarding the inclusion of non-profit organizations in SONO registers.

In conclusion, we note that the main federal laws regulating the activities of non-profit organizations and charitable activities were adopted about 15 years ago and their adjustments took into account the changed economic and social situation, as well as the development of domestic and international legislation, seems very useful.

Notes

1. Russian Orthodox Church and law: commentary / Rep. ed. M.V. Ilyichev. - M.: BEK Publishing House, 1999. P. 357
2. Gushchina N. Charity of the Russian Orthodox Church // www.religare.ru/2_43833.html
3. Ibid.
4. Mitrokhin N. Russian Orthodox Church: current state And current problems/ Ed. 2nd, corrected, additional - M.: New Literary Review, 2006. P. 276
5. Right there. P. 276
6. Religion and church in the history of Russia. - M.: Mysl, 1975. P. 215
7. The Russian Orthodox Church will develop traditions of charity // www.hram.kokoshkino.ru/news/News.asp?ID=86
8. Official website of the Synodal Department for Church Charity and Social Service // www.diaconia.ru/
9. Mitrokhin N. Decree. op. P. 294
10. Right there. P. 301
11. The text of the Federal Law was published in Rossiyskaya Gazeta dated October 1, 1997 No. 190
12. The text of the Federal Law was published in Rossiyskaya Gazeta dated August 17, 1995 No. 159
13. The text of part one was published in Rossiyskaya Gazeta dated December 8, 1994 No. 238-239, the text of part two was published in Rossiyskaya Gazeta dated February 6, 7, 8, 1996 No. 23, 24, 25
14. Text of part two Tax Code published in Rossiyskaya Gazeta dated August 10, 2000 No. 153-154

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

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

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

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

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

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

Mikhail Ardov, archpriest

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

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

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

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

Tina Kandelaki, TV presenter, member of the Public Chamber

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

Artem Tarasov, General Director of the Institute of Innovation

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

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

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

Olga Sviblova, director of the Moscow House of Photography museum

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

Lyubov Sliska, Deputy Chairman of the State Duma

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

Alexander Prokhanov, writer

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

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

In accordance with Art. 18 of the Federal Law “On Freedom of Conscience and Religious Associations” the state provides assistance and support to the charitable activities of religious organizations, as well as their implementation of socially significant cultural and educational programs and events.

Federal Law “On Charitable Activities and Charitable Organizations” dated August 11, 1995 No. 135-FZ in Article 1 defines charitable activities as voluntary activities of citizens and legal entities for the disinterested (free of charge or on preferential terms) transfer of property to citizens or legal entities, in including monetary funds, disinterested performance of work, provision of services, and provision of other support.

A religious organization can act as both a subject and an object of charitable activities. In the first capacity, it can provide charitable assistance to legal entities (other religious organizations, schools, hospitals, orphanages) and individuals. In the second capacity, she can receive charitable assistance from individuals and legal entities. In some cases, a religious organization may act as something of an “intermediate link” that organizes the distribution of charitable assistance. We are talking about situations when a religious organization receives property and funds as targeted donations to help those in need. In terms of the Federal Law “On Charitable Activities and Charitable Organizations,” the subject of charitable activities (the person making charitable donations) is called philanthropist; object of charitable activity - beneficiary.

Unlike a donation, which, as a type of donation, is accompanied by the transfer of ownership of the donated property from the donor to the donee, charitable activities can also be carried out by providing the beneficiary with property for free use or in the form of free volunteer labor to assist the beneficiary.

We also note that, unlike a donation, which, according to the requirements of Art. 572 of the Civil Code of the Russian Federation must be absolutely free of charge; charitable activities also allow for some compensation for the assistance provided. For example, not only free distribution, but also selling products to those in need at a reduced price can also fall under the concept of charitable activity.

The Federal Law “On Charitable Activities and Charitable Organizations” establishes in Article 2 that charitable activities are carried out for the purposes of:

• “social support and protection of citizens, including improving the financial situation of the poor, social rehabilitation of the unemployed, disabled and other persons who, due to their physical or intellectual characteristics, or other circumstances, are not able to independently realize their rights and legitimate interests;
• preparing the population to overcome the consequences of natural disasters, environmental, industrial or other disasters, to prevent accidents;
• providing assistance to victims of natural disasters, environmental, industrial or other disasters, social, national, religious conflicts, victims of repression, refugees and internally displaced persons;
• promoting the strengthening of peace, friendship and harmony between peoples, the prevention of social, national and religious conflicts;
• promoting the strengthening of the prestige and role of the family in society;
• promoting the protection of motherhood, childhood and paternity;
• promoting activities in the field of education, science, culture, art, enlightenment, spiritual development of the individual;
• promoting activities in the field of prevention and protection of citizens' health, as well as promoting a healthy lifestyle, improving the moral and psychological state of citizens;
• promoting activities in the field of physical culture and mass sports;
• environmental protection and animal protection;
• protection and proper maintenance of buildings, objects and territories of historical, religious, cultural or environmental significance, and burial sites.”

Respectively, activities pursuing other goals not listed in the Law cannot be recognized as charitable activities.

The law specifically stipulates in the same article. 2 that sending money and other material resources, providing assistance in other forms to commercial organizations, as well as supporting political parties, movements, groups and campaigns are not charitable activities. Conducting pre-election campaigning and campaigning on referendum issues simultaneously with charitable activities is prohibited.

At the same time, the legislation does not in any way regulate the problem of the compatibility of charitable activities with missionary work, that is, with attempts to convert recipients of charitable assistance to their faith. In the USSR, the charitable activities of religious organizations were prohibited, among other reasons, so that they would not be used as a means of attracting new believers. In our opinion, in modern Russia It is impossible and inappropriate to demand from religious organizations that their charitable activities be devoid of any religious overtones, since the provision of spiritual assistance is for them the ultimate, highest meaning of all charity. Determining appropriate forms of spiritual-educational work, drawing the line between preaching and aggressive proselytism using the plight of people is more an ethical issue than subject to legal regulation.

In accordance with Art. 18 of the Federal Law “On Freedom of Conscience and Religious Associations” religious organizations have the right to carry out charitable activities both directly and through the establishment of charitable organizations. As established in Art. 6 of the Federal Law “On Charitable Activities and Charitable Organizations”,

"charitable organization is a non-governmental (non-state and non-municipal) non-profit organization created to implement the goals provided for by this Federal Law by carrying out charitable activities in the interests of society as a whole or certain categories of persons.”

The goals of charitable activities were listed in Art. 2 of the said Law. At the same time, in accordance with Art. 6 of the Federal Law “On Freedom of Conscience and Religious Associations”, a religious association is created for the purpose of jointly confessing and spreading the faith. Thus, the same legal entity cannot simultaneously have the status of a religious association and a charitable organization - they are created for different purposes. This, of course, does not prevent a religious organization from engaging in charitable activities, or a charitable organization, for example, from accompanying its activities with religious rituals. But it is possible to take advantage of special rights and benefits established only for charitable or only for religious organizations, depending on whether the organization is registered as a religious or a charitable organization.

Therefore, depending on the specific circumstances, a religious organization has the right to choose the best option for it - to conduct charitable activities directly or to establish a charitable organization. The latter may be advisable, if necessary, to use those tax benefits that are provided exclusively for the implementation of charitable activities by charitable organizations. First of all, this is due to the problem of taxing beneficiaries with personal income tax (see below).

Forms of charitable organizations:

Article 16 of the Federal Law “On Charitable Activities...” established that a charitable organization may own by right of ownership or other proprietary right: buildings, structures, equipment, cash, securities, information resources, other property, unless otherwise provided by Federal laws; results of intellectual activity.

A charitable organization may carry out any transactions in relation to property owned by it or under other proprietary rights that do not contradict the legislation of the Russian Federation, the charter of this organization, or the wishes of the benefactor.

Charitable organization does not have the right to use more than 20 percent of financial resources to pay administrative and managerial personnel, spent by this organization during the financial year. This restriction does not apply to the remuneration of persons participating in the implementation of charitable programs.

Unless otherwise specified by the benefactor or charitable program, at least 80 percent of a charitable cash donation must be used for charitable purposes within one year of the charitable organization receiving the donation. Charitable donations in kind are directed to charitable purposes within one year from the date of their receipt, unless otherwise established by the benefactor or the charitable program.

Religious organizations and charitable organizations established by them must be guided by the norms of the Civil Code of the Russian Federation on donations and gifts.

According to Article 582 of the Civil Code of the Russian Federation, a donation is the gift of a thing or right for general purposes. Generally beneficial goals should be understood as those that benefit society as a whole or some part of it. A donation for the creation of a public library benefits an indefinitely wide range of citizens, a donation for the needs of spiritual educational institution- those studying and working there.

Can a donation be considered made for generally beneficial purposes if the recipient is a specific person who receives a gift of clothing or food? It would seem that only he himself benefits in this case. But if a donation serves to satisfy the needs of a particular person, the dissatisfaction of which is a social evil (hunger, homelessness, poverty, disease), then it benefits society as a whole. Therefore, when a religious organization gives a needy person food, clothing, medicine, money to meet the necessary needs of life (study, treatment, etc.), this is rightfully considered a donation.

Donation to an individual on behalf of a religious or charitable organization of luxury goods (car, expensive watch, jewelry) cannot be considered a donation. This is a simple gift, and if the donor is a legal entity, the recipient must pay personal income tax in the amount of 13% of the total value of gifts received during the year exceeding 4,000 rubles. (This rule does not apply to gifts that physical faces make physical individuals, see later in this chapter.)

Article 582 of the Civil Code of the Russian Federation indicates that the donation of property to legal entities may be conditioned by the donor on the use of this property for a specific purpose. In the absence of such a condition, the donated property is used by a religious (charitable) organization in accordance with the purpose of the property and in accordance with the statutory purposes.

A legal entity accepting a donation for which a specific purpose has been established must keep separate records of all transactions involving the use of the donated property.

If the use of donated property in accordance with the purpose specified by the donor becomes impossible due to changed circumstances, it can be used for another purpose only with the consent of the donor, and in the event of the death of the citizen-donor or the liquidation of a legal entity - the donor by a court decision.

The use of donated property not in accordance with the purpose specified by the donor or changing this purpose in violation of the rules provided for in paragraph 4 of this article gives the right to the donor, his heirs or another legal successor to demand cancellation of the donation. Considering that the Civil Code of the Russian Federation classifies donations as a type of donation, when accepting and transferring donations you should comply general rules established for making donations by Article 574 of the Civil Code of the Russian Federation:

"1. A donation accompanied by the transfer of a gift to the donee may be made orally, except for the cases provided for in paragraphs 2 and 3 of this article.

The transfer of a gift is carried out through its delivery, symbolic transfer (handing over keys, etc.) or delivery of title documents.

2. An agreement on donation of movable property must be made in writing in cases where:

the donor is a legal entity and the value of the gift exceeds five minimum wages established by law;

the contract contains a promise of a gift in the future.

In the cases provided for in this paragraph, a gift agreement made orally is void.

3. The contract of donation of real estate is subject to state registration.”

Tax legislation provides for a number of benefits related to charitable activities.

Tax on income of individuals - beneficiaries of charitable activities

When carrying out charitable activities, it should be taken into account that beneficiaries are not always exempt from the obligation to pay tax on the income they received in the form of charitable assistance. Personal income tax may be imposed not only on amounts of money received by the beneficiary, but also on property and services provided to him (income in kind). If a person receives free property, a tourist voucher, etc., he will have income in kind in the amount of the value of the property or service received, which may be subject to personal income tax. The Tax Code specifically stipulates in which cases the receipt of cash payments, food, clothing, medicines, payment for treatment, education, etc. are exempt from personal income tax.

In accordance with Article 217 of the Tax Code of the Russian Federation, in particular, the following types of income of individuals are not subject to taxation (exempt from taxation):

“...8) the amount of one-time material assistance provided... to taxpayers in the form of humanitarian aid (assistance), as well as in the form of charitable assistance (in cash and in kind) provided duly registered Russian and foreign charitable organizations(funds, associations), in accordance with the legislation of the Russian Federation on charitable activities in the Russian Federation. (Please note that this benefit only applies to assistance received from charitable organizations. If the assistance comes from a religious rather than a charitable organization, the income is subject to personal income tax. For this reason, in the case of large-scale charitable assistance, it may be advisable to distribution through a charitable organization. M.Sh.);

9) amounts of full or partial compensation(payments) by employers to their employees and (or) members of their families, former employees who resigned due to retirement due to disability or old age, disabled people not working in this organization, cost purchased vouchers, with the exception of tourist vouchers, on the basis of which the specified persons are provided with services by sanatorium-resort and health-improving organizations located on the territory of the Russian Federation, as well as the amount of full or partial compensation (payment) of the cost vouchers for children under 16 years of age, on the basis of which the specified persons are provided with services by sanatorium-resort and health-improving organizations located on the territory of the Russian Federation, provided by:

at the expense of religious organizations, as well as other non-profit organizations, one of the goals of which, in accordance with the constituent documents, is to provide social support and protection of citizens who, due to their physical or intellectual characteristics, or other circumstances, are not able to independently realize their rights and legitimate interests;

10) amounts paid by religious organizations, as well as charitable organizations and other non-profit organizations, one of the goals of whose activities is, in accordance with the constituent documents, to promote the protection of the health of citizens, for services for the treatment of persons not related to them labor relations, as well as for purchased by them medicines for the specified persons.

The specified income is exempt from taxation in the event cashless payment employers and (or) public organizations of disabled people, religious organizations, as well as charitable organizations and other non-profit organizations, one of the goals of whose activities is, in accordance with the constituent documents, to promote the protection of the health of citizens, medical organizations expenses for treatment and medical care of taxpayers, as well as in case of issuance of cash intended for these purposes directly to the taxpayer(members of his family, parents, legal representatives) or crediting funds intended for these purposes to taxpayers' bank accounts;

11) scholarships... for students of religious educational institutions, paid to specified persons by these institutions;

…26) income received by orphans and children who are members of families whose income per member does not exceed the subsistence level, from charitable foundations registered in the prescribed manner and religious organizations;

…28) income not exceeding 4,000 rubles, received on each of the following grounds for the tax period: the value of gifts received by taxpayers from organizations or individual entrepreneurs.”

Situations where a donation (donation) for religious reasons is made by an individual to an individual are not directly related to the charitable activities of religious organizations. This category includes both alms to a beggar and a gift to a clergyman. Should such a gift be subject to personal income tax?

According to Art. 217 of the Tax Code of the Russian Federation, paragraph 18.1), exempt from taxation

“income in cash and in kind received from individuals as a gift, with the exception of cases of donation of real estate, vehicles, shares, interests, shares, unless otherwise provided by this paragraph. Income received as a gift is exempt from taxation if the donor and recipient are family members and (or) close relatives in accordance with the Family Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandparents and grandchildren, full and half (having a common father or mother) brothers and sisters).”

Due to the vagueness of the wording, there were disagreements in the interpretation of this norm. There was a view that any gifts received from individuals who are not family members or close relatives are subject to taxation. The ambiguity was eliminated only with the advent of Letter of the Federal Tax Service dated July 10, 2012 No. ED-4–3/11325@:

“In order to eliminate ambiguous interpretations of the provisions of paragraph 18.1 of Article 217 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the Federal Tax Service reports the following. (...) ... it is necessary to take into account that paragraph 2 of the considered paragraph of the Code applies only to those cases when the subject of the gift agreement is real estate, vehicles, shares, shares, shares.

Income in the form of other property and property rights not related to the specified list, received under a gift agreement, is not subject to taxation for the purposes of Chapter 23 of the Code, regardless of whether the donor and recipient are family members and (or) close relatives.”

Income tax

According to Article 251 of the Tax Code of the Russian Federation, when determining the tax base, targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities, received free of charge from other organizations and (or) individuals and used by these recipients for their intended purpose, are not taken into account.

The specified target revenues for the maintenance of non-profit organizations and the conduct of their statutory activities include, among other things, funds and other property received for the implementation of charitable activities.

To ensure the possibility of providing state support for the activities of non-profit organizations that benefit society, including religious organizations and the charitable, cultural and educational organizations created by them, in 2010, rules on socially oriented non-profit organizations.

Article 2, paragraph 2.1 of the Federal Law “On Non-Profit Organizations” established that

“socially oriented non-profit organizations are non-profit organizations created in the forms provided for by this Federal Law (with the exception of state corporations, state companies, public associations that are political parties) and carrying out activities aimed at solving social problems, developing civil society in the Russian Federation, and also the types of activities provided for in Article 31.1 of this Federal Law.”

According to Article 31.1. Federal Law “On Non-Profit Organizations”:

"1. State authorities and local government bodies, in accordance with the powers established by this Federal Law and other federal laws, can provide support to socially oriented non-profit organizations, provided that they carry out the following types of activities in accordance with the constituent documents:

1) social support and protection of citizens;

2) preparing the population to overcome the consequences of natural disasters, environmental, man-made or other disasters, to prevent accidents;

3) providing assistance to victims of natural disasters, environmental, man-made or other disasters, social, national, religious conflicts, refugees and internally displaced persons;

4) environmental protection and animal protection;

5) protection and, in accordance with established requirements, maintenance of objects (including buildings, structures) and territories of historical, religious, cultural or environmental significance, and burial sites;

6) provision of legal assistance on a free or preferential basis to citizens and non-profit organizations and legal education of the population, activities to protect human and civil rights and freedoms;

7) prevention of socially dangerous forms of behavior of citizens;

8) charitable activities, as well as activities in the field of promoting charity and volunteering;

9) activities in the field of education, enlightenment, science, culture, art, healthcare, prevention and protection of the health of citizens, promotion of a healthy lifestyle, improvement of the moral and psychological state of citizens, physical culture and sports and promotion of these activities, as well as promotion of the spiritual development of the individual .

2. To recognize non-profit organizations as socially oriented, federal laws, laws of constituent entities of the Russian Federation, and regulatory legal acts of representative bodies of municipalities may establish, along with the types of activities provided for in this article, other types of activities aimed at solving social problems and developing civil society in the Russian Federation.

3. Providing support to socially oriented non-profit organizations is carried out in the following forms:

1) financial, property, information, consulting support, as well as support in the field of training, retraining and advanced training of employees and volunteers of socially oriented non-profit organizations;

2) providing socially oriented non-profit organizations with benefits for paying taxes and fees in accordance with the legislation on taxes and fees;

3) placing orders with socially oriented non-profit organizations for the supply of goods, performance of work, provision of services for state and municipal needs in the manner prescribed by the Federal Law “On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs”;

4) providing legal entities that provide material support to socially oriented non-profit organizations with benefits for paying taxes and fees in accordance with the legislation on taxes and fees.

4. Subjects of the Russian Federation and municipalities Along with the forms of support established by paragraph 3 of this article, it has the right to provide support to socially oriented non-profit organizations in other forms at the expense of budgetary allocations from the budgets of the constituent entities of the Russian Federation and local budgets, respectively.

5. Providing financial support to socially oriented non-profit organizations can be carried out in accordance with the legislation of the Russian Federation at the expense of budgetary allocations from the federal budget, budgets of the constituent entities of the Russian Federation, local budgets through the provision of subsidies. Budgetary allocations from the federal budget for financial support of socially oriented non-profit organizations (including maintaining a register of socially oriented organizations that receive support), including subsidies to the budgets of constituent entities of the Russian Federation, are provided in the manner established by the Government of the Russian Federation.

6. The provision of property support to socially oriented non-profit organizations is carried out by state authorities and local governments by transferring state or municipal property into the possession and (or) use of such non-profit organizations. The specified property must be used only for its intended purpose.”

Let us note that these provisions of the Federal Law “On Non-Profit Organizations” give authorities the right to independently decide which religious organization they recognize as socially oriented. At the same time, a religious organization cannot demand that the authorities recognize it as socially oriented on the basis of formal compliance of its activities with established criteria. This, in our opinion, creates potential danger administrative arbitrariness in assigning the status of socially oriented NPOs, as well as in determining the nature and amount of support they receive.

The Federal Law “On the Fundamentals of Social Services for the Population in the Russian Federation” dated December 10, 1995 No. 195-FZ determines that social services are the activities of social services for social support, provision of social, social, medical, psychological, pedagogical, socio-legal services and material assistance, social adaptation and rehabilitation of citizens in difficult life situations.

Religious organizations can provide social services by establishing social service institutions and enterprises. Social service institutions, regardless of their form of ownership, are:

1) comprehensive centers for social services for the population;

2) territorial centers for social assistance to families and children;

3) social service centers;

4) social rehabilitation centers for minors;

5) assistance centers for children left without parental care;

6) social shelters for children and adolescents;

7) centers for psychological and pedagogical assistance to the population;

8) emergency psychological assistance centers by telephone;

9) social assistance centers (departments) at home;

10) night stay homes;

11) special homes for lonely elderly people;

12) inpatient institutions social services (boarding homes for the elderly and disabled, psychoneurological boarding schools, orphanages for mentally retarded children, boarding homes for children with physical disabilities);

13) gerontological centers;

14) other institutions providing social services.

Social service enterprises include enterprises that provide social services to the population. Charity and social service have both similarities and differences. Charitable activities are selfless activities for the benefit of society; Social services are aimed at solving important social problems, but they can be either disinterested (which is typical for religious organizations) or carried out on a paid, commercial basis.

Compliance of the activities of social service institutions, volumes, quality of social services, the procedure and conditions for their provision with the requirements established by state standards of social services is the subject of state control. Control is carried out by officials of Roszdravnadzor (Departments of Roszdravnadzor for the constituent entities of the Russian Federation).