Church funding

from Wikipedia, the free encyclopedia

Church funding concerns the question of how religious and ideological communities obtain the financial means necessary for their activities. On the one hand, this depends on the legal framework on the part of the respective state, i.e. the applicable state church law . As far as this grants self-determination to the individual communities, it depends on the other hand on the respective church law to what extent the granted possibilities are actually used.

The situation therefore differs considerably between the individual religions and denominations as well as the individual states, and sometimes even within a state.

Germany

The current financing of the churches in Germany is the result of a long and eventful history. It also reflects the relationship between the state and the churches. The following overview mainly outlines the financing of the Protestant and Catholic churches. The financing of the churches in Germany differs from other countries in that it

  • an institutionalized church tax,
  • direct government grants ( government benefits ) and
  • there are indirect subsidies from the state.

The different achievements to religious communities are always the cause of public debates.

history

Before the separation of church and state, the state, especially under absolutism , viewed church financing as a state task. With this care, however, there were also restrictions, such as state law regulation of the internal church organization, approval requirements for the sale of assets or restrictions on the ability to inherit. The civil servants working in church property management were for a long time understood as state civil servants because of this state supervision , which was of particular importance for criminal law ( official offenses ).

These connections were already dismantled under the Weimar constitution . In the time of National Socialism , state finance departments within the regional churches should again exercise control in the interests of the state. Such connections no longer exist under the Basic Law for the Federal Republic of Germany . The state only checks the financial capacity to the extent that it is a prerequisite for the granting of corporate status , for which the respective community must offer the "guarantee of duration".

In addition to the church tax, however, there has been direct financing by the state for over two centuries: through the Reichsdeputationshauptschluss in 1803, the spiritual principalities were largely dissolved to compensate secular princes. The compensation agreed in the course of secularization / expropriation of former imperial fiefdoms is a German peculiarity insofar as the state undertook to partially pay for the salaries of the clergy in the future, without any time limit. The discussion as to whether the churches were actually entitled to compensation and whether overcompensation has not already taken place after more than 200 years continues, also in view of the increasing secularization of the population.

Structure and internal church financial equalization

The religious and ideological communities today finance themselves from very different sources. The respective denominations do not form a uniform body, but consist of countless supra- local ( regional churches , dioceses ), regional ( church districts , administrative communities ) and local ( church parishes ) subdivisions, from corporations under public law , foundations , associations , etc. depending on the (preliminary) understanding From the church (theological, state church law or labor law) the assignment to the church area can also be different. There is therefore no uniform directory of all finances.

Communities that levy church tax are, however, obliged under the respective state law to publicly display church tax resolutions and annual accounts. But whether tax is levied at all and which level of organization does this is left to church law and can therefore vary depending on the religious and ideological community. The financial means are therefore often distributed within the church, for example church tax allocations from the regional church proportionately to the local congregations. Such financial equalization can also be practiced between different churches, for example as a clearing procedure between tax-collecting regional churches or as part of church development and development aid for financially weak minority churches.

In the following, these regionally and confessionally varying details cannot be taken into account.

Origin of funds

Financing from your own resources

According to the state church law system of the Basic Law , the financing of religious and ideological communities is no longer a state task as in earlier times (so-called res mixta ), but primarily the task of the respective community. How it raises and uses the necessary financial resources is up to its self-determination .

Accordingly, it is initially open to the respective church communities to cover their financial needs by managing their own assets (e.g. the granting of heritable building rights ) or the income from their local church or regional foundations ( e.g. the Evangelical Foundation Care Schönau ). These monies from property, rentals and leases, or equity holdings are often listed in the published households and account for approximately 4-5% in them.

An economic activity is also permitted. That is why church-owned companies, holdings in trading companies (including breweries, construction companies and settlement works), insurance companies and banks, media companies and publishing houses also contribute to raising the funds.

Financing from the funds of its members

In addition, religious and ideological communities as well as all other corporations can levy membership fees from their members . In the case of religious associations under private law, these contributions are under private law, in the case of corporate status they are public law ( e.g. general church money and church money in marriage of different faiths ).

In addition, only the corporated religious and ideological communities are entitled to levy church tax , which the Jewish communities call “cult tax” (2007: possibly EUR 4,198.82 million, catholic: EUR 4,804.12 million). It is currently 8% or 9% of the member's income tax, depending on the federal state and affected community. In return for collecting church tax, the state receives a percentage of 2 to 4.5 percent of the church tax revenue (depending on the federal state).

Financing from voluntary donations

In addition, the churches (often but not necessarily from their members) receive voluntary collections and donations, often for individual projects such as new buildings, renovations or major investments. House and street collections (e.g. as part of the sacrifice week) for the Diakonisches Werk are also permitted and customary. In recent years, so-called fundraising (targeted solicitation of donations) for parishes has increased in importance, especially in regional Protestant churches. Also devises or inheritance are sometimes faces.

Consideration for specific activities

For some church official acts , depending on the respective church law , fees are to be paid, so-called stol fees . In addition, fees for the use of church facilities such as kindergartens, hospitals, social centers, etc. may apply. Participation fees, for example at children's or youth camps, may also apply.

The state pays grants for the provision of certain offers, such as kindergartens or church technical colleges. This also includes remuneration for religious instruction if it is given by church officials instead of the state. In addition, there are grants for pastoral care in public institutions (military, police, prison, institutions).

Financing from state funds

grants

In the constitutional system of church law, the state is not prohibited from subsidizing religious or ideological activities within the framework of the principle of subsidiarity , provided that the parity principle is observed. It's all about grants ( subsidies ) from federal and state governments and municipalities and counties for the church to take on tasks that would otherwise perceive the state itself. This includes grants for the operation of diaconal facilities such as kindergartens, old people's homes, etc., as well as for the maintenance or equipping of the required buildings. However, the scope is not centrally documented anywhere. The grants from the federal government for the independent church organizations such as Bread for the World and Misereor , which provide development aid and which the state uses to fulfill its legal obligations, amounted to € 160 million in 2003 compared to € 500 million in own funds (www. bmz.de). In addition to these annual grants, there are periodically recurring grants for church and Catholic days (for example € 8.3 million for the Catholic Day 2000 in Hamburg), papal visits, world youth meetings, etc. Jewish communities also receive financial support for their activities.

Positive state services

A distinction must be made between this and the “positive government benefits ”. This is understood to mean services primarily by the federal states that are based on compensation payments for property and assets that were expropriated from the churches in the course of the 1803 Reichsdeputationshauptschluss . They are based partly on state church treaties (for example with Bavaria (1924), Prussia (1929) and Baden (1932)), on the still valid Reich Concordat of 1933, on provisions of the Basic Law and more recent state concordats, but partly on even older legal titles . “The state payments to religious societies based on law, contract or special legal titles are being replaced by state legislation. The Reich establishes the principles for this, ”says Article 138 of the Weimar Constitution , which is part of the Basic Law according to Article 140 of the Basic Law. Such a legal replacement has not yet taken place. The most important government services include B. Construction grants for church buildings ( church building load ) or endowments (grants for personnel expenses). The current payments of these positive government benefits are shown in the respective state budgets. This type of financing for the churches is repeatedly discussed in public. According to information from the Weltanschauungen research group in Germany, "a bishop [...] usually receives around EUR 8,000 gross monthly income, while an archbishop in grade B 11 receives up to EUR 12,000."

Negative government services

In addition to the positive government benefits, there are also “negative government benefits”. These include the various far-reaching exemptions of the corporate religious and ideological communities from various taxes and fees, as they benefit all communities with corporate status. With regard to individual types of tax (corporation tax, property, property and trade tax, for example in the case of Caritas and Diaconal businesses), a differentiated presentation would be required. The extent of this preferential treatment cannot be determined precisely.

Church tax deductibility

The deductibility of the church tax paid as a special expense does not directly serve to finance the church, because the resulting tax revenue reductions do not benefit the churches themselves, but benefit the individual church members. In the subsidy reports of the federal governments, however, the deductibility is described as an indefinite “favoring recognized religious communities and religious communities of equal status for reasons of church and social policy”. In its 26th subsidy report, the federal government forecast that the church tax will be subsidized at EUR 3.88 billion for 2018 . For the year 2018, the churches reported record income of 12.4 billion euros, which arithmetically means that around 1/3 of the annual church tax is paid from general tax revenue , i.e. also from all those who are not subject to church tax.

Church charities

Many religions and world views have the ethical claim to help others in emergency situations (for example, charity in Judaism and Christianity). Social activity is understood, especially according to the self-understanding of the Christian religious communities, as "the life and essence of the church". The state recognizes this religious motivation, which is protected by religious freedom . In addition, the principle of subsidiarity obliges him in many areas to leave social services to free welfare associations if they can and want to carry out the state tasks of general interest . The state must not treat religious providers differently than non-religious ones.

As a result, a high proportion of the expenses of member associations of Diakonie , Caritas , Central Welfare Office for Jews in Germany , etc., as with other providers, are also reimbursed by the social security funds. As in comparable cases, there are also federal and state grants, lottery money , casino taxes, proceeds from the sale of charity stamps, donations, grants from television campaigns (e.g. Aktion Mensch, Glücksspirale), collections , collections and legal monetary requirements. These financial sums are currently estimated at around € 440 million. As with other social institutions, there are also values ​​in the form of “inexpensive employees”: community service providers, ABM workers and 1 euro jobbers.

The participation in the financial endowment of Caritas and Diakonie from the church's own funds - in addition to separate donations from church members - amounts to approx. 10% of the respective church budget, according to the Protestant regional churches or Catholic (arch) dioceses. In addition, there are substantial services provided by church staff and volunteers.

An overview of the financing is complicated, however, because there are not just a few companies, but several thousand legally independent associations , foundations , non-profit limited companies , etc. of different religions and denominations are active in the social field . Together, with around 1.1 million employees, they are the second largest employer after the public sector; In 2002, annual sales are expected to be around € 45 billion. The individual organizations give an account of their financing in accordance with the regulations applicable to them (non-profit corporations) or voluntarily (Diakonie-Bundesverband since 2004); they do not provide a general overview. Following Horst Herrmann's criticism of Caritas (1993), Carsten Frerk published an extensive critical study on the finances of the two largest religious welfare organizations in 2005.

As with other non-profit organizations, the exemption from trade tax is of particular importance for the economic strength of charitable associations. The resulting subsidization is difficult to quantify.

Church funding in Austria

The “legally recognized churches and religious communities” have the right to finance themselves by collecting a church contribution, which they are responsible for collecting. “Church tax” as a tax collected and passed on by the state in the name of the church, as in Germany and Italy, does not exist.

The Roman Catholic Church and the Protestant Churches ( AB and HB ) make use of this option .

The Republic of Austria assists the state-recognized churches and religious communities in two ways:

  • Persons residing in Austria can - but do not have to - state their religious belief on the application form for registration under the law on registration (on the "registration form"). The state-recognized churches and religious communities have the right to request a list with full name, date of birth and address from the registration offices of the political communities. This list of people who have declared themselves to be part of the religious community must be handed over free of charge upon request.
  • If a state-recognized church or religious community has a regulation regarding a church contribution (financial contribution) to be made in its internal law, this regulation (if it does not contradict other state regulations) will be raised to valid state law by decree of the federal government. As a result, the payment of the church contribution is currently (April 2008) a legal obligation for members of the Roman Catholic, the Evangelical Church AB and the Evangelical Church HB. Outstanding debts can therefore be sued by the state-recognized churches and religious communities - like all other debts.

Historical development

In the Roman Catholic Church

Until the issue of the tolerance patent by Emperor Joseph II. In 1782, there was officially only the Roman Catholic. Church. This was financed through the property (inheritances) that had grown over the centuries, fair grants (inheritances with the condition that the proceeds were used for soul masses) and pride fees. The distribution of the income was very different. The local clergy , who were dependent on benefices , sometimes lived in dire poverty, while the bishops and individual monasteries were among the richest people of their time due to the proceeds from large estates. The baroque splendor of Salzburg's city center goes back to the income from the property of the Salzburg prince archbishops.

Emperor Joseph II was interested in improving the pastoral care of the population (especially in the countryside) and took most of the church property to found the religious fund . A large number of churches were built or renovated from its proceeds and the local clergy were paid. (Hence the large number of baroque or baroque churches in Austria).

Until 1939, the following year after the "Anschluss" of Austria to the Third Reich, all personnel costs and material expenses of the Roman Catholic. Church paid from the proceeds of the religion fund. From 1885 onwards these were no longer sufficient to finance the church's expenses, the deficit was made up by the state. The Roman Catholic Until 1939 the church had no church contribution.

When German troops marched into Austria in 1938, the National Socialist oppressive apparatus immediately began to look for ways to transfer the religious fund into state hands. In 1939 the religion fund was nationalized. To the Roman Catholic. To discredit the church, the Roman Catholic. Church grants the "right to collect a church contribution": From the letter of the Gestapo Vienna to the Gestapo Berlin: "If you know the East Mark mentality, you can expect a massive turn away from the Catholic Church."

After Austria was liberated from National Socialist oppression in 1945, negotiations began between the newly elected federal government and the Roman Catholic Church regarding the return of the religious fund's properties. In order not to worsen the oppressive financial situation of the young Second Republic any further, in 1947 the Roman Catholic Church finally and irrevocably waived all claims for return or income from the religious fund. The lands of the Religionsfonds form the core of today's “Austrian Federal Forests”. In return, the church received a vague promise that “the Republic of Austria would help with the collection of the church contribution”. What this statement means is always the subject of discussions between the state and the Roman Catholic. Church.

In Austria, the state pays all religion teachers in public schools, as well as university teachers who teach Catholic theology. The state has no say in the occupation. If such a teacher is suspended from the Church, for whatever reason, he will automatically lose state pay.

In general, there is a certain resistance among the Roman Catholic population to paying the church fee, as the Fama still speaks of the “riches” of the Roman Catholic Church.

The financial situation of the Roman Catholic Church in Austria is very tense due to the “cultural burdens”, around 70% of the listed buildings in Austria are owned by the Roman Catholic Church, and thus the legal obligation to preserve them “according to the building”.

The church contribution is collected by the dioceses through "church contribution offices", the individual Roman Catholic parishes have to receive donations and stolen fees, but receive project-related allowances from the church contribution collected.

In the Protestant churches

In the following, “the” Protestant churches are used, meaning the Evangelical Church AB and the Evangelical Church HB in Austria .

In the tolerance period

Until the enactment of the Basic State Law in 1867, the Protestant churches were forbidden to collect church fees, but they also received no grants from the religion fund, and the pride fees were paid to the Roman Catholic responsible for the respective location. To pay clergy, which excluded funding of the Protestant pastor from official acts. These regulations were circumvented with great skill, so the Protestant parishes rented church seats for one year each in order to finance the construction and maintenance of the church, furthermore the gift of a "tip" to the Protestant clergy for official acts became common. Nevertheless, it must be noted that most Protestant clergymen lived in great poverty during the tolerance period and primarily from the income from the (mostly large) parish garden, especially since the level of the salary was agreed between the respective parish and the clergyman.

From the state constitution of 1867 to the end of the monarchy

With the permission to collect a church contribution, the financial situation of the Protestant congregations stabilized. Since the Protestant population had fought for this right, there was hardly any resistance to the church contribution.

Todays situation

The general synod of 1931 made paying clergymen a task for the entire Evangelical Church in Austria.

In the period of the authoritarian corporate state from 1933 to 1938 and the National Socialist dictatorship from 1938 to 1945, however, these reform provisions were not implemented, so the situation of the Protestant patent from 1861 remained in force.

With the resurrection of Austria as a democracy in 1945, the practice changed suddenly, as the republic no longer exercised its rights to administer the Protestant churches. With the Protestant Law of 1961, the centuries-long struggle of the Protestant churches for legal certainty regarding the collection of a church fee could finally be brought to an end.

Today (2008) the parishes collect the church contribution on behalf of the Upper Church Council. About two thirds of this is transferred to the Oberkirchenrat, which pays the clergy (almost 80% of the income), the remaining third is largely spent on building and maintaining churches and parish centers.

In summary, it can be said that after a long struggle, the Protestant churches in Austria today (2008) have legal certainty with regard to the financial basis through the possibility of collecting the church contribution and the permission to collect donations. The churches are poor compared to churches in states with state-collected church taxes, the pastors' salaries, for example, are far below those in Germany. Traditionally, resistance to payment of the church fee is less in the Protestant churches than in the Roman Catholic Church.

Other recognized churches and religious communities

Buddhist community

After many problems, it has been recognized as a religion since 1983 in the form of the Austrian Buddhist Religious Society (ÖBR). The recognition problems were because of "godlessness". The Buddhists are financed through voluntary membership fees. The lower limit is the deduction amount for religious communities recognized by the tax office.

Orthodox churches

Funding currently through donations. Since most of the communities only came into being through immigration after the various wars within the framework of the successor states of Yugoslavia, the internal organization is only in the process of being established.

Jewish religious community

No central financial management, the municipalities organize their own financial affairs.

Islamic religious community

The central Islamic religious community is indeed the Muslim counterpart to the republic and is responsible for the content-related organization of, for example, religious instruction at the “schools with public rights” on an equal footing with the Christian churches. According to its own information, it counts among its members only one percent of the people who declared themselves “Muslim” in the last census. These are "entitled" to make a financial contribution on a donation basis.

Devout Muslims organize themselves in mosque communities whose funding is not known.

Religious communities not recognized by the state

Religious communities that are not officially recognized are financed either on a donation basis or - especially in the case of the "early Christian communities" - through the " tithe ", i.e. the payment of 10 percent of the net income to the local community. None of these communities has a central, Austria-wide collection of a contribution.

Church funding in France

In France there is a strict separation of church and state, so-called secularism . In the great secularizations of 1789 and 1905, the French state declared all church buildings to be state property. That is why today, as the owner, he bears the costs of maintaining the buildings that were built before 1905 and makes them available to the communities free of charge.

There is no church tax in France. The church is financed from the voluntary contributions of its members. For example, Catholics pay the so-called "cult contribution" (also called church tithing or denier d'église ). The church recommends about one percent of the salary of a church member as a guideline for this amount. This contribution is collected annually, mostly during Lent. In 2012 about 1.25 million donors paid him.

In 2012, the Catholic Church in France received 613.4 million euros. Revenue in 2012 was based on five sources of revenue: the church tithing averaged 40% of revenue. Collections ( Quêtes ) in the measuring contributed to 25% at, Stolgebühren ( casuel ; d h donations the occasion of a baptism, confirmation, wedding, funeral etc...) 13%, measured grants ( Messes ; in celebration of measuring for special concern) 8% and devises ( legs ) 14%.

Many old churches in France are in need of renovation. As owners, the municipalities would have to pay for renovations; Renovations can no longer be financed, especially in rural areas with a population decline, or the municipalities are alternatively investing in infrastructure projects such as schools or roads.

The French state supports the churches to a greater extent than the constitutional principle of strict separation between 1789 and 1905 suggests. The supportive intervention of the state is intended to secure the survival of the churches and to relieve the faithful as the sole financiers of the churches. The procedure is similar to the subsidiarity principle . Some cooperation measures are, for example: Since the 1950s, churches have been able to inherit properties without having to pay tax on these inflows. In 1987 the law on patronage was passed. Donations can be deducted from tax to a greater extent than before. For example, a donor can deduct 66 euros from tax for a 100 euro donation. In the pilgrimage site of Lourdes there is a partnership between the pilgrimage site and the city in the form of a public-private company. The city holds 51% of the company. The economy in Lourdes benefits from the sanctuary; the city helps the pilgrimage site to participate in regional and European funding programs.

Exception Alsace-Lorraine

The Napoleonic Concordat is still valid in Alsace and the Moselle department in Lorraine , the former Reichsland Alsace-Lorraine , so the clergy are paid by the state and grants are made for the maintenance of the church buildings.

Church funding in other countries

In Italy , Spain and Hungary there is a mandate tax instead of a church tax . This tax is paid by all taxpayers (you cannot avoid it by leaving the church ), but the taxpayer is free to decide each year which church / religious community or which other social / cultural institution his tax contribution should go to.

See also

literature

Web links

Individual evidence

  1. a b bfg-muenchen.de (PDF)
  2. fowid.de ( Memento of the original from May 14, 2013 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. (PDF) @1@ 2Template: Webachiv / IABot / fowid.de
  3. evangelisch.de ( Memento of the original from October 18, 2012 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2Template: Webachiv / IABot / www2.evangelisch.de
  4. a b klartext-magazin.de ( Memento of the original from September 1, 2012 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2Template: Webachiv / IABot / www.klartext-magazin.de
  5. a b Hunt for the church mice . In: Der Spiegel . No. 30 , 2010 ( online ).
  6. berlin.de ( Memento of the original from March 17, 2013 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2Template: Webachiv / IABot / www.berlin.de
  7. hpd.de
  8. Debate on savings: State pays 442 million euros for church salaries. In: Spiegel Online . June 8, 2010, accessed June 9, 2018 .
  9. a b Jens Petersen: The church tax. A short information. (PDF; 662 kB) (No longer available online.) Archived from the original on October 30, 2012 ; Retrieved September 20, 2010 . Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. , Pp. 5-7. @1@ 2Template: Webachiv / IABot / www.ekd.de
  10. Is the Church subsidized? (No longer available online.) Ekd.de, archived from the original on August 18, 2011 ; Retrieved September 7, 2011 . Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2Template: Webachiv / IABot / www.ekd.de
  11. New calculations: State supports churches with billions. In: Spiegel Online . November 6, 2010, accessed June 9, 2018 .
  12. This is how the Catholic Church finances itself. In: sueddeutsche.de. October 14, 2013, accessed May 30, 2018 .
  13. 26th Subsidy Report. Federal Ministry of Finance , 23 August 2017, accessed on 10 March 2020 .
  14. New record for church tax income in 2018 , Catholic online magazine from August 8, 2019, accessed March 10, 2020
  15. Horst Herrmann: Die Caritaslegende , Hamburg, Rasch and Röhring 1993.
  16. ^ Carsten Frerk: Caritas and Diakonie in Germany ; Aschaffenburg: Alibri-Verlag, 2005.
  17. ^ Letter from the head of department of the "Ostmark Gestapo, Vienna" responsible for churches to the responsible main department of the Gestapo in Berlin. Found by Peter F. Barton. Not published, a copy can be requested.
  18. ^ Grete Mecenseffy: History of Protestantism in Austria . Graz, Cologne 1956, pp. 208-213.
  19. ^ Grete Mecenseffy: History of Protestantism in Austria ; Graz, Cologne 1956; Pp. 214-224.
  20. Official Journal of the Evangelical Church AuHB accounts will be published annually. Accounts mostly in the April or May issue of the current year
  21. evang.at ( Memento of the original from April 29, 2008 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. Texts → Legal database → Special church law → Church contribution regulations. @1@ 2Template: Webachiv / IABot / www.evang.at
  22. Various press reports, no information was available.
  23. State-owned church building: erzbistum-koeln.de ( Memento of the original from December 18, 2011 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2Template: Webachiv / IABot / www.erzbistum-koeln.de
  24. ^ A b La Vie Économique des Diocèses et leurs campagnes denier de l'église. (PDF; 1.1 MB) In: eglise.catholique.fr. Conférence des évêques de France, March 12, 2014, accessed on February 29, 2016 (French).
  25. Church deaths : French municipalities can no longer finance the maintenance of church buildings ( Memento of October 6, 2008 in the Internet Archive )
  26. Michael Wech: The Church and Money. (No longer available online.) In: arte.tv. 2014, archived from the original on March 4, 2016 ; accessed on February 29, 2016 . Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2Template: Webachiv / IABot / www.arte.tv