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SOURCE:   Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art.
Issues of Theory and Practice
. Tambov: Gramota, 2015. № 9. Part 1. P. 89-92.
SCIENTIFIC AREA: Law Sciences
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PROPERTY RELATIONS OF RELIGIOUS ORGANIZATIONS AND THEIR SUBDIVISIONS. WHO OWNS THE PROPERTY?

Indrikov Igor' Anatol'evich
Inspectorate № 29 of The Federal Tax Service in Moscow


Abstract. The article deals with the issue of the property of religious organizations and their subdivisions, as well as with the legal basis of this property. In the work with the help of legal methods the demarcation of property warrants between the religious organization and its subdivisions by the example of Russian Orthodox Church as the largest religious organization in Russia is analyzed. The author grounds the need for the most optimal regulation of the status of religious organizations as non-profit ones, which should take into account the specificity of statutory objectives and the spheres of activity.
Key words and phrases: федеральный закон, централизованная религиозная организация, Русская Православная Церковь, учреждения и филиалы, канонические подразделения, правовые методы, federal law, centralized religious organization, Russian Orthodox Church, institutions and branches, canonical subdivisions, legal methods.
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