Religious organizations operating on the territory of the Russian Federation. Religious associations of the Russian Federation

"Religious organizations registered in the Russian Federation as of January 1, 2011"

“Religious organizations in Russia of a destructive nature”

1. Destructive religious organizations of satanic orientation

2. Destructive religious organizations and some religious groups of the matrix “Ecology of the Spirit, Occultism and Paganism”

“List of non-profit organizations in respect of which the court made a decision to liquidate or prohibit activities that has entered into legal force on the grounds provided for by the Federal Law “On Combating Extremist Activities””

1. “National Bolshevik Party” (decision of the Moscow City Court dated April 19, 2007 banning its activities).

2. Religious group Krasnodar Orthodox Slavic community “VEK RA” (Vedic Culture of the Russian Aryans) of the Scythian Vesi of Russia (decision of the Krasnodar Regional Court dated 10/05/2006 banning activities).

3. “Rada of the Land of the Kuban Spiritual Ancestral Power of Rus'” (decision of the Pervomaisky District Court of Krasnodar dated April 13, 2006 on liquidation).

4. Local religious organization Asgard Slavic Community of the Spiritual Administration of the Asgard Vesi Belovodye of the Old Russian Inglistic Church of the Orthodox Old Believers-Inglings (decision of the Omsk Regional Court dated April 30, 2004 on liquidation).

5. Local religious organization Slavic Community of the Temple of the Veda of Perun of the Spiritual Administration of the Asgard Vesi of Belovodye of the Old Russian Inglistic Church of the Orthodox Old Believers-Inglings (decision of the Omsk Regional Court dated April 30, 2004 on liquidation).

6. Religious organization Men's Theological Seminary Spiritual Institution for professional religious education of the Old Russian Inglistic Church of the Orthodox Old Believers-Inglings (decision of the Omsk Regional Court of April 30, 2004 on liquidation).

7. International religious association “Nurcular” (decision of the Supreme Court of the Russian Federation dated April 10, 2008 banning its activities).

8. Public association Akhtubinsk People's Movement "Towards God's Power" (decision of the Akhtubinsk City Court of the Astrakhan Region dated July 17, 2008 and determination of the Judicial Collegium for Civil Cases of the Astrakhan Regional Court dated September 17, 2008).

9. International religious association “Tablighi Jamaat” (decision of the Supreme Court of the Russian Federation dated 05/07/2009).

10. Local religious organization Jehovah's Witnesses "Taganrog" (decision of the Rostov Regional Court dated September 11, 2009 and determination of the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation dated December 8, 2009).

11. Ryazan city public patriotic organization “Russian National Unity” (absentee decision of the Zheleznodorozhny District Court of Ryazan dated 02/12/2008 and determination of the Zheleznodorozhny District Court of Ryazan dated 12/24/2009).

12. International public association “National Socialist Society” (“NSO”, “NS”) (decision of the Supreme Court of the Russian Federation dated 02/01/2010).

13. Group “Jamaat of Muvahids” (decision of the Leninsky District Court of the city of Astrakhan dated October 19, 2007).

14. “United Vilayat of Kabarda, Balkaria and Karachay” (decision of the Supreme Court of the Kabardino-Balkarian Republic dated 07/09/2010).

15. Primorsky regional human rights public organization “Union of Slavs” (decision of the Primorsky Regional Court dated July 28, 2010).

16. International religious association “At-Takfir Wal-Hijra” (decision of the Supreme Court of the Russian Federation dated September 15, 2010).

17. Local organization of the city of Krasnodar - “Pit Bull” (decision of the Oktyabrsky District Court of Krasnodar dated August 24, 2010).

18. Regional public association “National Socialist Workers' Party of Russia” (“NSRPR”) (decision of the Judicial Collegium for Civil Cases of the Nizhny Novgorod Regional Court dated September 22, 2010).

19. Interregional public movement “Slavic Union” (decision of the Moscow City Court dated April 27, 2010).

20. Interregional public association “Format-18” (decision of the Moscow City Court dated December 20, 2010).

21. Religious group “Noble Order of the Devil” (decision of the Supreme Court of the Republic of Mordovia dated December 27, 2010).

22. Interregional public movement “Army of the People’s Will” (decision of the Moscow City Court dated October 19, 2010).

23. Local public organization “National Socialist Initiative of the City of Cherepovets” (decision of the Cherepovets City Court of the Vologda Region dated May 16, 2011).

24. Interregional public association “Spiritual Ancestral Power of Rus'” (decision of the Moscow Regional Court dated 04/05/2011 and determination of the Supreme Court of the Russian Federation dated 07/12/2011).

25. Tatarstan regional branch of the all-Russian patriotic movement “Russian National Unity” (decision of the Supreme Court of the Republic of Tatarstan dated May 21, 2003).

26. Religious group of Sokolov O.V., Russkikh V.V. and Petina A.G., professing, cultivating and disseminating the ideas of the doctrine of the “Old Russian Inglistic Church of the Orthodox Old Believers-Inglings” (decision of the Maikop District Court of the Republic of Adygea dated December 12, 2008).

27. Interregional association “Russian National Union” (decision of the Vladimir Regional Court dated 05/30/2011 and determination of the judicial panel for civil cases of the Supreme Court of the Russian Federation dated 09/06/2011).

28. Interregional public organization “Movement against illegal immigration” (decision of the Moscow City Court dated April 18, 2011 and ruling of the Supreme Court of the Russian Federation dated August 9, 2011);

29. International association “Blood and Honor” (“Blood and Honor/Combat18”, “B&H”, “BandH”) (decision of the Supreme Court of the Russian Federation dated May 29, 2012).

"News"

The Russian Orthodox Church announced the need to change the elites in Russia

A new mufti of Tatarstan has been elected.

RBC 04/17/2013, Kazan
13:05:31 At the VI Extraordinary Congress of Muslims of Tatarstan, a new
Mufti of the Republic. As RBC-Tatarstan reports, it became temporary
Kamil, the 28-year-old imam of the Tynychlyk mosque, who performed these duties
Khazrat Samigullin.
link; http://www.rbc.ru/rbcfreenews/20130417130531.shtml

The Ministry of Justice of the Russian Federation has published a list
religious organizations against which it plans to file claims for
liquidation. According to what was published today on the official website
The Ministry of Justice list includes 56 religious organizations.
link:

Differences in rights and responsibilities between religious organizations and religious groups.

First, let's look at what a religious association is.

Religious association is a voluntary association of citizens of the Russian Federation, other persons permanently and legally residing on the territory of the Russian Federation, formed for the purpose of jointly professing and spreading the faith and possessing the necessary resources for this purpose. signs 1:

religion;

performance of divine services, other religious rites and ceremonies;

teaching religion and religious education of its followers.

Russian legislation allows for the possibility of forming religious associations in two forms 2:

Religious groups;

Religious organizations.

Let's start with religious groups, since, based on the Federal Law, it can be noted that religious groups in the process of creation are more simplified and do not have the same formalities as religious organizations.

Religious group is a voluntary association of citizens formed for the purpose of jointly professing and spreading the faith, carrying out activities without state registration and acquisition of legal capacity of a legal entity. The premises and property necessary for the activities of a religious group are provided for the use of the group by its members.

Religious groups have the right to perform worship services, other religious rites and ceremonies, as well as provide religious instruction and religious education to their followers.

As for the creation of a religious group, the Federal Law does not specifically regulate the procedure for the formation of a group. So I had to turn to practice. In short, creating a religious group requires:

Application using a template;

At least 10 people who will put their full names and signatures on the application;

Select a local government authority.

That's the thing about religious groups now

Let's look at what religious

organizations and their features.

As for the religious organization, to begin with it should be noted that the word "organization" in Russian law means a legal entity. Definition "religious" can only be applied if the organization is recognized as such by the state during an examination. In this case, the association has the right to receive benefits from the state, including tax benefits, and to participate in charitable activities.

And in more detail.

Religious organizations is a voluntary association of citizens of the Russian Federation and other persons permanently and legally residing on the territory of the Russian Federation, formed for the purpose of jointly professing and spreading the faith and registered as a legal entity in the manner prescribed by law.

The main difference between a religious organization and a religious group is that the former has legal entity status. In accordance with Part 1 of Art. 48 Civil Code of the Russian Federation entity- this is an organization that has separate property in ownership, economic management or operational management and is responsible for it for its obligations, can, in its own name, acquire and exercise property and personal non-property rights, perform duties, and be a plaintiff and defendant in court.

Religious organizations are divided into local and centralized:

Local is a religious organization consisting of at least ten participants who have reached the age of eighteen and permanently reside in the same locality or in the same urban or rural settlement.

Centralized- these are religious organizations consisting, in accordance with their charter, of at least three local religious organizations.

A religious organization is considered created from the moment of state registration. The procedure for such registration is determined by the Federal Law of August 8, 2001 “On State Registration of Legal Entities and Individual Entrepreneurs.”

Let me remind you that the founders of a local religious organization can be at least ten citizens of the Russian Federation, united in a religious group that has confirmation of its existence in a given territory for at least fifteen years, issued by local authorities.

Also, a religious organization operates on the basis of a charter, which is approved by its founders or a centralized religious organization and must meet the requirements of the civil legislation of the Russian Federation.

(review of articles and regulations)

The Russian Federation is a secular state. No religion can be established as state or compulsory. Religious associations are separated from the state and are equal before the law (Article 14 of the Constitution).

Religious association

The Russian Federation recognizes a voluntary association of citizens of the Russian Federation and other persons permanently and legally residing on the territory of the Russian Federation, formed for the purpose of joint worship and dissemination of faith and having characteristics corresponding to this purpose.
A religious association meets such criteria as religion; performing divine services, other religious rites and ceremonies, teaching religion and religious education of their followers.
The form of religious associations can be religious group or religious organization .

Religious group

– a voluntary association of citizens formed for the purpose of jointly professing and spreading the faith, carrying out activities without state registration and acquiring the legal capacity of a legal entity.

Religious organization

– a voluntary association of citizens of the Russian Federation, other persons, permanently and legally residing on the territory of the Russian Federation, formed for the purpose of jointly professing and spreading the faith and registered as a legal entity in the manner prescribed by law.

Depending on the territorial scope of activity, religious organizations are divided into local And centralized.

Local religious organization

A religious organization consisting of at least ten participants who have reached the age of eighteen and permanently reside in the same locality or in the same urban or rural settlement is recognized.

Centralized religious organization

A religious organization consisting, in accordance with its charter, of at least three local religious organizations is recognized.

Considering the interaction between the state and religious associations, we can highlight the following:

• the state does not interfere, and does not have the right to interfere, in the freedom of a citizen to determine his attitude to religion and religious affiliation, as well as in the upbringing of children by parents or persons replacing them, in accordance with their convictions and taking into account the child’s right to freedom of conscience and freedom religion;
• the state does not assign to religious associations the functions of state authorities, other state bodies, state institutions and local government bodies;
• the state does not interfere in the activities of religious associations if it does not contradict the legislation of the Russian Federation;
• the state regulates the provision of tax and other benefits to religious organizations, provides financial and other assistance;
• the activities of state authorities and local governments are not accompanied by public religious rites and ceremonies;
• Justice authorities register and control the activities of religious associations.

A religious organization may be denied state registration if:

• its goals and activities contradict the Constitution and legislation of the Russian Federation ( with obligatory reference to specific norms of the relevant legislative acts);
• it is not recognized as religious;
• the charter and other documents submitted do not comply with the requirements of the legislation of the Russian Federation or the information contained in them is unreliable;
• an organization with the same name was previously registered in the Unified State Register of Legal Entities; the founder(s) are not authorized.

Grounds for liquidation of a religious organization, ban on the activities of a religious association in court:

• violation of public safety and public order, undermining the security of the state;
• actions aimed at violently changing the foundations of the constitutional system and violating the integrity of the Russian Federation;
• creation of armed formations;
• propaganda of war, incitement of social, racial, national or religious hatred, misanthropy;
• coercion to destroy the family;
• encroachment on the personality, rights and freedoms of citizens;
• causing damage to the morality and health of citizens established in accordance with the law, including the use of narcotic and psychotropic drugs, hypnosis, and committing depraved and other illegal acts in connection with their religious activities;
• inclination to suicide or refusal for religious reasons to provide medical care to persons in a condition dangerous to life and health;
• obstruction of compulsory education;
• forcing members and followers of a religious association and other persons to alienate their property in favor of the religious association;

Religious associations are prohibited from interfering in the activities of state bodies and local governments. State bodies and local self-government bodies do not have the right to transfer their powers to religious organizations or assume any functions of religious organizations.

Religious organizations are equal before the law. They are allowed to have property, media, and engage in charitable activities. They may receive certain financial benefits from the state.

The legislation of the Russian Federation allows the activities of religious associations to provide assistance to their members in conflict situations, and recognizes the right of a clergyman to refuse to testify on circumstances that become known to him from confession. The state has the right to carry out close cooperation with religious associations in countering extremist activities.

The separation of religious associations from the state means the secular nature of education. At the same time, a religious association may have its own educational institutions for training clergy.

Religious associations and their hierarchies are not included in the system of state power and local self-government; they cannot influence government decision-making. The actions of state authorities and local self-government are not coordinated with religious associations.
Citizens of Russia have equal rights regardless of their religious views. The state does not participate in regulating the internal structure of religious associations. No religious association can be financed from the state budget.
Structures of religious organizations cannot be formed in state bodies and local self-government bodies. The decisions of the governing bodies of religious organizations do not have the meaning of public law norms. Civil servants do not have the right to use their official position in the interests of religious associations. They may participate in religious ceremonies as ordinary believers and not in an official capacity.

The state has the right to limit the activities of religious organizations to the extent necessary in order to protect the foundations of the constitutional system, morality, health, rights and legitimate interests of other persons. Restrictions on these grounds are also permitted by international legislation in the field of civil and political rights.
Being an institutional form of expression of religion and the most important condition for its social existence, religious associations are created and operate in order to satisfy the religious needs of people, which determine the essence and purpose of religious associations. These associations can engage in charitable, educational and other types of activities, thereby having a constructive impact on civil society.

The socio-legal specificity of religious associations as an institution of civil society determines the legal content of the elements of the legal status of religious associations, which are the rights, obligations, legal guarantees and legal liability of religious associations, enshrined in the Constitution of the Russian Federation,

The specificity of religious associations among other institutions of civil society is expressed by:

1. in the historical stability and immutability of internal relationships, their diversity, specificity depending on religious affiliation;
2. in subordination with strict subordination to the individual head, who is endowed with indisputable authority;
3. in the peculiarities of the property status of religious associations related to the need for them to use religious property, including liturgical property, in their activities;
4. for the purpose of creation (satisfying human religious needs).

The formation of an appropriate legal status for religious associations is a factor in preventing possible interfaith conflicts and overcoming religious (and related national) extremism that undermines the foundations of civil society.

When analyzing the legal liability of religious associations, it is necessary to highlight its features that differ from the measures of legal liability applied to other legal entities. Among them, in particular, one can highlight the norm of the Federal Law of September 26, 1997 No. 125-FZ “On Freedom of Conscience and Religious Associations”, which regulates the suspension of the activities of a religious association, the liquidation of a religious organization, a ban on the activities of a religious association in case of violation of the law. of the Russian Federation and the norm according to which movable and immovable property for liturgical purposes cannot be foreclosed upon by claims of creditors. In relation to the first norm, attention is drawn to the fact that the constitutional and legal institution of prohibition essentially turns into an institution of liquidation for those religious associations that do not have the status of a legal entity. Meanwhile, the institution of banning a particular association is a harsh means of constitutional and legal influence, which should have adequate legal consequences that are different from the consequences of using the civil law institution of liquidation of a legal entity. One of these consequences should be a ban on the re-establishment of a prohibited association without any reservations regarding the duration of such a ban. When considering the second norm, its legality is indicated, because in this case, doing otherwise (i.e., foreclosure on property for religious purposes) would actually mean blocking the activities of religious associations.

Federal Law No. 125-FZ of September 26, 1997 “On Freedom of Conscience and Religious Associations” established that religious organizations do not participate in the activities of political parties and political movements, do not have the right to provide them with material support, and cannot participate in elections in authorities and local government bodies do not perform the functions of state authorities and other government bodies, state institutions and local government bodies. The legality of such restrictions follows from the essence of religious associations, their purpose related to meeting the religious needs and interests of people. In this case, we are talking about legitimate restrictions on the rights of religious associations, which are aimed at preserving religion as a factor that consolidates society.

The legislation of the Russian Federation determines the peculiarity of state registration of religious organizations, which distinguishes it from the registration of other legal entities in general. This is actually a permissive procedure for state registration provided for by law.

It also seems necessary to note that the establishment of a number of advantages for religious associations in the field of economic activity.
Religious organizations are subject to certain tax benefits aimed at ensuring their targeted application in the implementation of religious, educational, and charitable activities of religious organizations. These tax benefits also apply to the business activities of religious organizations.
In particular, the provisions of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment” establish provisions that exempt religious organizations from the use of cash register equipment when selling religious objects and religious literature.

In accordance with the principle of separation of religious associations from the state, the state does not finance the activities of religious organizations. However, the state provides financial, material and other assistance to religious organizations in the restoration, maintenance and protection of buildings and objects that are historical and cultural monuments. These targeted budget revenues must be spent strictly for their intended purpose. Sometimes they can be essential for ensuring the normal functioning of a religious organization (for example, if the condition of a religious building protected as a historical and cultural monument is unsatisfactory).

A religious organization, like any Russian legal entity, is obliged to fulfill the obligations assigned to it by the state, including the obligation to pay taxes in accordance with the legislation of the Russian Federation on taxes and fees. It should be noted that the provisions of tax legislation take into account the specifics of the activities of religious organizations.

Religious organizations are provided with significant benefits that take into account their non-profit nature, the great difficulties associated with conducting business in modern conditions, and the low level of income of the majority of believers who are unable to fully support the maintenance of religious organizations with their donations.

Providing tax breaks to religious organizations is a widespread practice around the world. Tax benefits represent indirect material support for religious organizations at the expense of budget funds (lost tax revenues to the budget), that is, a reasonable deviation from the principle of the absence of state funding for religious organizations separated from the state. Religious property, including religious buildings and the land plots on which they are located, may have a large nominal value, but they are not objects of commercial circulation and do not generate proportional income. Therefore, taxing religious buildings and land plots with corporate property tax and land tax will lead to the fact that many religious organizations, primarily those that are strapped for funds, will not be able to fulfill their obligations to pay these taxes. Ultimately, such a tax policy will deprive religious organizations of the opportunity to freely practice religious worship.

Religious associations (religious groups) that do not have the rights of a legal entity are not taxpayers and do not have the opportunity to take advantage of the tax benefits established in the Tax Code of the Russian Federation for religious organizations. Property used for the activities of religious groups belongs to individuals. Participants in civil legal relations arising in connection with the activities of a religious group are also individuals (members of the religious group). The Tax Code does not provide benefits for them.

In accordance with Article 8 of the Tax Code of the Russian Federation (hereinafter - TC):

• under tax means a mandatory, individually gratuitous payment collected from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management for the purpose of financial support for the activities of the state and (or) municipalities;
• under collection means a mandatory contribution levied on organizations and individuals, the payment of which is one of the conditions for the payment of fees by state bodies, local governments, and other authorized bodies in relation to payers; officials of legally significant actions, including the granting of certain rights or the issuance of permits (licenses).

Taxes and fees cannot be discriminatory and applied differently based on social, racial, national, religious and other similar criteria (Article 2, Part 2 of the Tax Code of the Russian Federation). Therefore, in particular, tax benefits can only be established simultaneously for all religious organizations, regardless of their religious affiliation.
The following types of taxes and fees are established in the Russian Federation: federal, regional and local(Article 12 of the Tax Code of the Russian Federation).

• Federal taxes and fees are taxes and fees that are established by the Tax Code and are obligatory for payment throughout the Russian Federation.
• Regional taxes are taxes that are established by the Tax Code and the Laws of the constituent entities of the Russian Federation on taxes and are obligatory for payment in the territories of the relevant constituent entities of the Russian Federation
• Local Taxes are taxes that are established by the Tax Code and regulatory legal acts of representative bodies of municipalities on taxes and are obligatory for payment in the territories of the relevant municipalities.

Federal, regional or local taxes and fees that are not provided for by the Tax Code of the Russian Federation cannot be established.

Value added tax

The general tax rate is 18% of the cost of goods sold, work performed, services rendered. A preferential (reduced) rate of 10% is established for a number of socially significant categories of goods - some food products (meat, milk, sugar, salt, bread, flour, etc.), goods for children, periodicals, some medical goods . When selling a product, a religious organization includes VAT in its price and then pays the tax. Thus, in fact, the tax is collected from the buyer of the product, the final consumer of the product. VAT benefits provided to religious organizations allow them to either sell goods and services at a lower price or make greater profits.

In accordance with subparagraph 1 of paragraph 3 of Article 149 of Chapter 21 “Value Added Tax” of the Tax Code, the following transactions are exempt from value added tax:
on implementation(or transfer for your own needs) religious items and religious literature(in accordance with the list approved by the Government of the Russian Federation on the proposal of religious organizations (associations), produced by religious organizations (associations) and organizations whose sole founders (participants) are religious organizations (associations), and sold by these or other religious organizations (associations) and organizations, the only founders (participants) of which are religious organizations (associations), within the framework of religious activities, with the exception of excisable goods and mineral raw materials, as well as organization and conduct by these organizations of religious rites, ceremonies, prayer meetings or other religious activities.
The list of these goods was approved by Decree of the Government of the Russian Federation of March 31, 2001 No. 251.

In accordance with the above-mentioned norm of the Tax Code, the organization and conduct of religious rites, ceremonies, prayer meetings or other religious activities by the above organizations are exempt from value added tax. Thus, the practice of refusing to charge fees for performing religious rituals (the ritual is performed free of charge, but the person who asked to perform it is asked to make a donation in the recommended amount) is not intended to evade taxation. This practice is related to the desire of religious organizations not to engage in direct “trade in religious services” and has a moral rather than an economic motivation.

Based on clause 15 of part 2 of Art. 149 of the Tax Code of the Russian Federation is not subject to taxation (exempt from taxation) sales (as well as transfer, execution, provision for one’s own needs) on the territory of the Russian Federation repair and restoration, conservation and restoration work carried out during the restoration of historical and cultural monuments protected by the state, religious buildings and structures used by religious organizations(with the exception of archaeological and earthworks in the area of ​​historical and cultural monuments or religious buildings and structures; construction work to reconstruct completely lost historical and cultural monuments or religious buildings and structures; work on the production of restoration, conservation structures and materials; quality control activities work being carried out).
Thus, if a religious organization is the customer of repair and restoration, conservation and restoration work, then the cost of the work paid by it to the repair and restoration organization (contractor) should not include value added tax in the following cases:

• the object is a religious building (structure) owned or used free of charge by a religious organization and is protected as a monument of history and culture;
• the object is a religious building (structure) owned or used free of charge by a religious organization, but does not belong to the monuments of history and culture;
• the object is not a religious building (structure), but is owned or used free of charge by a religious organization and is protected as a monument of history and culture.

In accordance with subparagraph 27 of paragraph 1 of Article 251 of the Code, when determining the tax base, income in the form of property (including cash) and (or) property rights received by a religious organization in connection with the performance of religious rites and ceremonies and from the sale of religious literature and religious items. Unlike the VAT benefit discussed above, in this case there is no separate regulatory document establishing a list of religious items, the income from the sale of which is subject to this benefit. In practice, tax authorities are guided by the list of items approved by the Decree of the Government of the Russian Federation of March 31, 2001 for the application of VAT benefits.

Accordingly, expenses incurred by religious organizations in connection with the performance of religious rites and ceremonies, as well as in connection with the sale of religious literature and religious items, are not taken into account when determining the tax base in accordance with paragraph 48 of Article 270 of the Code.

The tax base also does not include targeted budget revenues for budget recipients (clause 2 of Article 251 of the Tax Code of the Russian Federation). For religious organizations, this is budgetary funding for the restoration, maintenance and protection of buildings and objects that are historical and cultural monuments, allocated in accordance with clause 3 of Art. 4 Federal Law “On freedom of conscience...”.

When determining the tax base, in accordance with subparagraph 11 of paragraph 2 of Article 251 of the Tax Code, property (including funds) and (or) property rights received by religious organizations to carry out their statutory activities is not taken into account. Based on this provision, donations received by a religious organization for the implementation of any activities provided for by its charter are not subject to income tax.

Religious organizations - recipients of these targeted revenues are required to keep separate records of income and expenses received and incurred within the framework of targeted revenues (clause 2 of Article 251 of the Tax Code of the Russian Federation). This requirement is intended to ensure the possibility of monitoring whether earmarked proceeds were actually used for the purposes for which they were received by the religious organization. At the end of the tax period, religious organizations submit to the tax authorities at their place of registration a report on the intended use of the funds received.
If targeted revenues, including donated property and funds, are used by a religious organization for purposes other than their intended purpose, then they will be recognized as non-operating income (clause 14 of Article 250 of the Tax Code of the Russian Federation). A religious organization will have to include them in the tax base when calculating income tax. (In addition, the donor will have the right to demand cancellation of the donation, in accordance with Part 5 of Article 582 of the Civil Code of the Russian Federation).

In addition, according to subparagraph 39 of paragraph 1 of Article 264 of the Code, expenses of taxpayers-organizations whose authorized (share) capital consists entirely of contributions from religious organizations are taken into account as expenses associated with production and sales, in the form of amounts of profit received from the sale of religious literature and items for religious purposes, subject to the transfer of these amounts for the implementation of the statutory activities of these religious organizations.

Other taxpayers who make donations to religious organizations for the implementation of their statutory activities will not be able to classify these donations as expenses that reduce the tax base (Article 270, paragraph 34 of the Tax Code of the Russian Federation). Thus, unlike individuals who, at least in theory, are encouraged to make donations to religious organizations through the provision of a tax deduction when paying personal income tax, such a tax incentive currently does not exist for donors who are legal entities.

Government duty

The state fee is paid by the plaintiff when applying to court, except in cases provided for by law when the plaintiff is exempt from paying the state fee. The state duty can be recovered from the person who is the defendant in court if the court decision is not made in his favor, and the plaintiff was exempt from paying the state duty. (If the state fee was paid by the plaintiff when going to court, the defendant who lost the case is obliged to compensate the plaintiff for the costs of paying the state fee).

In accordance with Article 33335 of the Tax Code of the Russian Federation, paragraph 1, religious associations are exempt from paying state duty for the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in the names of these organizations or associations.

Organizational property tax

In accordance with paragraph 2 of Article 381 of the Code, religious organizations are exempt from taxation in respect of property used by them to carry out religious activities.
In the letter of the Ministry of Finance of the Russian Federation dated May 24, 2005 No. 03–06–02–02/41, the property exempt from taxation includes:

• “religious buildings and structures, other objects specifically designed for the performance and provision of worship, prayer and religious meetings, other religious rites and ceremonies, religious veneration (pilgrimage), professional religious education, and other religious activities,
• religious items and other property used for religious activities.”

The same Article 381 of the Tax Code of the Russian Federation exempts any organizations from paying property tax in relation to objects recognized as historical and cultural monuments of federal significance in the manner prescribed by the legislation of the Russian Federation. However, in practice, all property owned by religious organizations and classified as historical and cultural monuments of federal significance has a religious purpose. Thus, tax benefits apply to this property on the two grounds listed above.

Religious organizations must pay property tax only in part of the value of the property that is recorded on their balance sheet as fixed assets and is not used by them to carry out religious activities.

In this regard, the question arises: if a religious organization carries out exclusively religious activities in accordance with the charter, will property such as, for example, computers be subject to taxation, since they are not used directly and directly in religious activities, but, on the other hand, , the organization does not carry out any other activities other than religious ones.

There is no clear answer to this question, since the current legislation does not define the concept of “religious activity.” In controversial cases, everything depends on whether the religious organization can convince the tax authorities that the activity for which the property is used should be classified as religious.

In one real case, a local religious organization was able to justify that office equipment (computer, printer, copier) is used by it to schedule worship services, correspond with believers and other religious organizations and, thus, is property used to support religious activities. There are known cases when disputes with tax authorities arose over the imposition of property tax on a car owned by a religious organization, used by a clergyman for traveling to perform religious rites in the homes of believers.

If residential premises (apartments, houses) belonging to a religious organization are used for the residence of clergy who, in addition to their residence, conduct religious rites and ceremonies in these residential premises, this property may be classified as exempt from property tax in accordance with from Art. 381 Tax Code of the Russian Federation.

Thus, the Arbitration Court of the Sverdlovsk Region in its decision dated May 28, 2007 in case No. A60–5394/2007-C8 indicated that the Housing Code of the Russian Federation dated December 29, 2004 No. 188-FZ in paragraph 2 of Art. 17 allows the use of residential premises for professional activities or individual entrepreneurial activities by citizens living there legally, if this does not violate the rights and legitimate interests of other citizens, as well as the requirements that the residential premises must meet. The tax inspector’s argument is that only objects specifically intended for performing and supporting worship, prayer and religious meetings are exempt from property tax, and by virtue of Article 17 of the Housing Code of the Russian Federation, residential premises are intended for the residence of citizens, and therefore which believed that residential premises cannot be exempt from taxation, was not taken into account by the court, since it was based on an incorrect interpretation of Article 381 of the Tax Code of the Russian Federation, paragraph 2 of Article 17 of the Housing Code of the Russian Federation, Article 16 of Federal Law No. 125-FZ of September 26, 1997 g. “On freedom of conscience and religious associations.”

It is necessary to pay attention to the fact that the norms of Chapter 30 “Property Tax of Organizations” of the Code allow for the possibility of providing religious organizations with additional benefits for paying corporate property tax. Thus, Article 372 of the Code provides that when establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and the grounds for their use by taxpayers. In accordance with Article 4, paragraph 1, paragraphs. 13 of the Moscow Law “On the Property Tax of Organizations” dated November 5, 2003 No. 64, religious organizations registered in the prescribed manner are exempt from paying tax on property used by them to carry out their statutory activities. Thus, in Moscow, the object of this tax is not any property of religious organizations used by them to conduct any activity provided for by their charters, including business.

Land tax

In accordance with Art. 388 of the Tax Code of the Russian Federation, tax payers are organizations and individuals who own land plots on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession. Organizations and individuals are not recognized as taxpayers in relation to land plots held by them under the right of gratuitous fixed-term use or transferred to them under a lease agreement.

Based on paragraph 4 of Article 395 of the Tax Code religious organizations are exempt from paying land tax in relation to the land plots they own on which buildings, structures and structures for religious and charitable purposes are located.

The Letter of the Ministry of Finance of the Russian Federation dated May 24, 2005 No. 03–06–02–02/41 explains that all land owned by a religious organization on which a building, structure or structure for religious or charitable purposes is located is exempt from land taxation. regardless of the location of buildings, structures and structures for other purposes on a given land plot. Letter of the Ministry of Finance of the Russian Federation dated May 7, 2008 No. 03–05–04–02/31 adds that “if on a land plot owned by a religious organization there are no buildings, structures and structures for religious and charitable purposes, but only buildings, structures or structures where religious literature, printed, audio and video materials and other items for religious purposes are produced, then taxation such a plot of land should be carried out in accordance with the generally established procedure.”

1. A religious organization is recognized as a voluntary association of citizens of the Russian Federation and other persons permanently and legally residing on the territory of the Russian Federation, formed for the purpose of jointly professing and spreading the faith and registered as a legal entity in the manner prescribed by law. Issues of participation of founders and other legal entities or individuals in the activities of religious organizations are determined by the charter and (or) internal regulations of religious organizations. The founder (founders) of a religious organization may perform the functions of a body of a religious organization or members of a collegial body of a religious organization in the manner established by the charter and internal regulations of the religious organization.

2. Religious organizations, depending on the territorial scope of their activities, are divided into local and centralized.

3. A local religious organization is a religious organization consisting of at least ten participants who have reached the age of eighteen and permanently reside in the same locality or in the same urban or rural settlement.

4. A centralized religious organization is a religious organization consisting, in accordance with its charter, of at least three local religious organizations.

5. A centralized religious organization, the structures of which have operated on the territory of the Russian Federation legally for at least fifty years at the time the said religious organization applies for state registration, has the right to use in its names the words “Russia”, “Russian” and derivatives of them.

(see text in the previous edition)

6. A religious organization is also recognized as an institution or organization created by a centralized religious organization in accordance with its charter, having the purpose and characteristics that are provided for in paragraph 1 of Article 6 of this Federal Law, including a governing or coordinating body or institution, as well as a religious educational organization .

(see text in the previous edition)

7. State authorities, when considering issues affecting the activities of religious organizations in society, take into account the territorial scope of activity of the religious organization and provide the relevant religious organizations with the opportunity to participate in the consideration of these issues.

8. The name of a religious organization must contain information about its religion. A religious organization is required to indicate its full name when carrying out activities.

8.1. The procedure for the formation of bodies of a religious organization and their competence, the procedure for making decisions by these bodies, as well as the relationship between the religious organization and the persons included in its bodies are determined by the charter and internal regulations of the religious organization.

9. A religious organization is obliged to inform the body authorized to make a decision on the state registration of a religious organization about changes in the information specified in paragraph 1 of Article 5 of the Federal Law of August 8, 2001 N 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs” (hereinafter - Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”), with the exception of information about received licenses, within three days from the date of such changes. The decision to send the relevant documents to the federal executive body authorized in accordance with Article 2 of the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs” (hereinafter referred to as the authorized registration body) is made in the same manner and within the same time frame as the decision on state registration of a religious organization.

Lesson topic: “Religion in the modern world. Religious associations and organizations in the Russian Federation"

Goal: developing an idea of ​​the place and role in the Russian Federation of such associations (groups) of the population that are associated with religious ideas, faith, cult

Tasks:

To help students become familiar with the specifics of religious organizations, the right to create which Russian citizens have; reveal the essence of the legal status of religious associations, primarily their rights guaranteed by the law of the Russian Federation; help to understand the principles of the activities of official religious organizations and totalitarian sects, their positive and negative impact on the spiritual and moral foundations of human life

To promote the development of the ability to work with the texts of laws of the Russian Federation, select the main thing, comment on the necessary provisions; develop the skill of searching and processing information on a given topic; conduct sociological surveys and process data; promote the development of critical thinking, monologue and dialogic speech, the ability to express one’s thoughts and argue conclusions

Contribute to broadening one's horizons, cultivating the foundations of spirituality and religiosity based on the topic of the lesson, cultivating a culture of listening and speaking

Lesson type: learning a new topic.

Equipment: excerpts from the Constitution and the law of the Russian Federation “On Freedom of Conscience and Religious Associations”, a prepared slide presentation, a computer with a projector.

During the classes:

Slide 1. The topic of the lesson is defined on the slide: “Religious associations and organizations in the Russian Federation.” Tell me, what should we talk about?

Slide 2

Teacher. The following legal documents will provide the legal basis for today's lesson.

Slide 3. Quote from Article 14 of the Constitution of the Russian Federation.

Teacher. So, the Constitution defines Russia as a secular state. What does "secular" mean? (the church is separated from the state, it has no right to interfere in the educational process, cannot influence political decisions and foreign policy issues, it is not allowed to have representation in official government bodies, etc.)

Slide 4. Law on freedom of conscience and religious associations.

Teacher. What main provisions does this document contain?

The law confirms the right of everyone to choose and profess any religion, recognizes the special role of Orthodoxy and defines respectful attitude towards other faiths, and also contains all the information about the legal basis for the activities of religious associations.

Stage 2. Basic exploration of a topic through heuristic conversation

I. Religion as a form of culture

Can you tell me why interest in religion in our country is still not declining?

What is religion?

Do you believe in God?

Do you often attend church?

Conclusion: Religion is...

Slide 5 (table)

Let's summarize (write in notebook)

Slide 6

Religion is a set of views on the world based on faith in God, the divine principle

Slide 7

Slide 8

Slide 9 Teacher: for comparison, let's look at the diagram:

II Religious organizations and associations in the Russian Federation

Teacher: In modern Russia, the largest number of believers preach Orthodoxy. In addition to Orthodoxy, people of other religious faiths live in Russia. A religious association in Russia is recognized as a voluntary association of citizens of the Russian Federation who permanently legally reside in the territory of our country. Let's formulate the main differences between religious associations and fill out this table: “Religious associations in the Russian Federation” (work with the textbook)

Slide 10

Slide 11

"Religious associations in the Russian Federation"

(After filling out the table, students name the common features and differences of religious groups and organizations)

Teacher: The common features are:

Religion

Improving worship services, other religious rites and ceremonies;

Teaching religion or religious education of one's followers.

Differences:

A group can be created without state registration and acquiring the status of a legal entity, and such registration is mandatory for an organization;

Organizations can be either local or centralized, but for religious groups such a division is not provided for by law.

III. Rights of religious organizations (MP p. 141 table)

Slides 12, 13, 14, 15

12

Teacher: It’s no secret how important religious education is for the study of moral principles and the formation of the younger generation. It is not for nothing that at the state level a subject was introduced into the 4th grade school curriculum that gives the basics of ideas about the religions of the world.

Slide 17

Slide 18

IV. Homework: Read the material § 18. Write an essay based on Friedrich Schiller’s statement: “In the faces of his gods, man draws his own portrait”