Finansowanie celów kultu religijnego realizowanego przez kościoły i inne związki wyznaniowe
On Funding the Purposes of Worship Conducted by Churches and Other Religious Associations

Summary/Abstract: One of the main pursuits of churches and other religious associations is to conduct religious worship. This aim needs financial and material resources that religious entities may acquire in various ways in accordance with the provisions of Polish law. The article discusses the options of obtaining material resources expended for the purposes of religious worship. The starting point for the discussion is the explanation of the legal concept of "purposes of religious worship" and categorization of funds earmarked for these purposes. Among the methods of securing financial resources there are: the income from offerings and donations, the income from conducted business activity, and state subsidies for environmental protection and conservation of historical monuments, which may be used as a means of indirect funding of religious worship. The existing legal solutions that guarantee religious groups a fund-raising capacity for the purposes of religious worship help satisfy the worshippers' religious needs, though certainly may not be considered perfect.

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