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Article 21. Production and Economic Activities of Religious OrganisationsDate: 2015-10-07; view: 569. Article 20. Property of Religious Organisations Religious organisations may be owners of buildings, cult articles, objects of production, social and charitable purpose, monetary means and other property necessary for carrying out their activities. Religious organisations have the right for the property acquired or created by them at the cost of their own means, donated by citizens, organisations or transferred by the state as well as acquired on other basis as provided by the Law. Religious organisations may have property on the territory of other states. Religious organisations are entitled to get voluntary financial and other donations. Financial and property donations as well as other incomes of the religious organisations are not taxable. The state may render assistance in the restoration of cult buildings, other objects and articles having historical and cultural value. The property rights of religious organisations shall be protected by the Law.
Religious organisations are entitled to create publish, printing, production, restoring and building, agricultural and other enterprises being subject to state registration as well as charitable institutions (shelters, boarding schools, hospitals, etc.) The profit from the production activities and other incomes of the enterprises of religious organisations are taxable in accordance with the legislation in force.
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