Funding of the activities of religious organizations in Ukraine

This article is devoted to the legal regulations pertaining to funding the activities of religious organizations in Ukraine. First, the analyses concern the direct financing of religious organizations from public funds (funding from the state budget programs for the restoration of religious archite...

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Main Authors: Oleksandr Bilash, Tetyana Karabin
Format: Article
Language:English
Published: The John Paul II Catholic University of Lublin 2023-12-01
Series:Studia z Prawa Wyznaniowego
Subjects:
Online Access:https://czasopisma.kul.pl/index.php/spw/article/view/16426
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author Oleksandr Bilash
Tetyana Karabin
author_facet Oleksandr Bilash
Tetyana Karabin
author_sort Oleksandr Bilash
collection DOAJ
description This article is devoted to the legal regulations pertaining to funding the activities of religious organizations in Ukraine. First, the analyses concern the direct financing of religious organizations from public funds (funding from the state budget programs for the restoration of religious architectural monuments, as well as the educational subventions that can be directed to private institutions of secondary education founded by religious organizations). However, financing religious organizations is also possible from other public funds, particularly local self-government budgets. The so-called “indirect” funding of religious organizations takes the form of tax benefits, discounts on natural gas and electricity, as well as free transfer of property. The analyses concerning the self-funding of religious organizations are focused on voluntary donations made by faithful as well as the economic activity of enterprises founded by religious organizations. The considerations aim to facilitate the choice of possible directions and types of activity of religious organizations, taking the provisions of financial law into account.
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spelling doaj.art-8c328a1a85424abcade65a805589a75d2023-12-25T08:51:08ZengThe John Paul II Catholic University of LublinStudia z Prawa Wyznaniowego2081-88822544-30032023-12-012610.31743/spw.16426Funding of the activities of religious organizations in UkraineOleksandr Bilash0Tetyana Karabin1Uzhhorod National UniversityUzhhorod National University This article is devoted to the legal regulations pertaining to funding the activities of religious organizations in Ukraine. First, the analyses concern the direct financing of religious organizations from public funds (funding from the state budget programs for the restoration of religious architectural monuments, as well as the educational subventions that can be directed to private institutions of secondary education founded by religious organizations). However, financing religious organizations is also possible from other public funds, particularly local self-government budgets. The so-called “indirect” funding of religious organizations takes the form of tax benefits, discounts on natural gas and electricity, as well as free transfer of property. The analyses concerning the self-funding of religious organizations are focused on voluntary donations made by faithful as well as the economic activity of enterprises founded by religious organizations. The considerations aim to facilitate the choice of possible directions and types of activity of religious organizations, taking the provisions of financial law into account. https://czasopisma.kul.pl/index.php/spw/article/view/16426religious organizationsfinancing of religious communitiesreligious architectural monumentstax benefitsUkraineUkrainian law on religion
spellingShingle Oleksandr Bilash
Tetyana Karabin
Funding of the activities of religious organizations in Ukraine
Studia z Prawa Wyznaniowego
religious organizations
financing of religious communities
religious architectural monuments
tax benefits
Ukraine
Ukrainian law on religion
title Funding of the activities of religious organizations in Ukraine
title_full Funding of the activities of religious organizations in Ukraine
title_fullStr Funding of the activities of religious organizations in Ukraine
title_full_unstemmed Funding of the activities of religious organizations in Ukraine
title_short Funding of the activities of religious organizations in Ukraine
title_sort funding of the activities of religious organizations in ukraine
topic religious organizations
financing of religious communities
religious architectural monuments
tax benefits
Ukraine
Ukrainian law on religion
url https://czasopisma.kul.pl/index.php/spw/article/view/16426
work_keys_str_mv AT oleksandrbilash fundingoftheactivitiesofreligiousorganizationsinukraine
AT tetyanakarabin fundingoftheactivitiesofreligiousorganizationsinukraine