Financing of Churches and Religious Associations in Poland Compared to Models Used in Selected Countries in Europe and the World

Joanna Cichorska; Barbara Cichorska; Daniel Tomczak

doi:10.18778/2391-6478.4.44.09

Authors

Joanna Cichorska Uniwersytet Ekonomiczny w Katowicach https://orcid.org/0000-0002-2410-9284
Barbara Cichorska Uniwersytet Papieski Jana Pawła II w Krakowie https://orcid.org/0009-0001-7302-6741
Daniel Tomczak Uniwersytet Jagielloński w Krakowie https://orcid.org/0000-0001-7383-782X

DOI:

https://doi.org/10.18778/2391-6478.4.44.09

Keywords:

church fund, church tax, religious associations

Abstract

The purpose of the article. To review the regulations regarding the financing of churches and religious associations used in selected countries.

Methodology. The review of the regulations regarding the financing of churches and religious associations used in selected countries and statistical and descriptive methods.

Results of the research. The need for changes in financing in the future.

Downloads

Download data is not yet available.

References

Act of 2003.04.24 on public benefit activities and volunteering (Journals of Law 2003.96.873 as amended).
Google Scholar

Act of 50.03.20 on the state taking over the property of the “dead hand”, guaranteeing parish priests the ownership of agricultural farms and establishing the Church Fund (Journal of Laws 50.09.87; 50.10.111; 69.13.95; 98.137.887).
Google Scholar

Act of 89.05.17 Geodetic and cartographic law (Journal of Laws 89.30.163; 24.1151).
Google Scholar

Act of 89.05.17 on guarantees of freedom of conscience and religion (Journals of Law 1989.29.155; 2023.265).
Google Scholar

Act of 92.12.29 on radio and television broadcasting (Journal of Laws 2022.1722 of 2022.08.17).
Google Scholar

Act of 97.08.21 on real estate management (Journal of Laws U.2024.1145 i.e. of 2024.07.30).
Google Scholar

Advantages and disadvantages of financing religious associations. https://www.ekai.pl/zalety-i-wady-finansowanie-zwiazkow-wyznaniowych/
Google Scholar

Analysis of the implementation of the state budget and monetary policy assumptions in 1995. Supreme Audit Office (SAO), p. 188. https://www.nik.gov.pl/plik/id,1537.pdf
Google Scholar

Analysis of the implementation of the state budget and monetary policy assumptions in 1996. Supreme Audit Office (SAO), v. 1, p. 57. https://www.nik.gov.pl/plik/id,1538.pdf
Google Scholar

Analysis of the implementation of the state budget and monetary policy assumptions in 1997. Supreme Audit Office (SAO), p. 77. https://www.nik.gov.pl/plik/id,1539.pdf
Google Scholar

Analysis of the implementation of the state budget and monetary policy assumptions in 1998. Supreme Audit Office (SAO), p. 109. https://www.nik.gov.pl/plik/id,1540.pdf
Google Scholar

Analysis of the implementation of the state budget and monetary policy assumptions in 1999. Supreme Audit Office (SAO), p. 95. https://www.nik.gov.pl/plik/id,1541.pdf
Google Scholar

Analysis of the implementation of the state budget and monetary policy assumptions in 2000, Supreme Audit Office (SAO), p. 168. https://www.nik.gov.pl/plik/id,1542.pdf
Google Scholar

Analysis of the implementation of the state budget and monetary policy assumptions in 2001. Supreme Audit Office (SAO), p. 115. https://www.nik.gov.pl/plik/id,1544.pdf
Google Scholar

Analysis of the implementation of the state budget and monetary policy assumptions in 2002. Supreme Audit Office (SAO), p. 97. https://www.nik.gov.pl/plik/id,1546.pdf
Google Scholar

Analysis of the implementation of the state budget and monetary policy assumptions in 2003. Supreme Audit Office (SAO), p. 87. https://www.nik.gov.pl/plik/id,1547.pdf
Google Scholar

Analysis of the implementation of the state budget and monetary policy assumptions in 2004. Supreme Audit Office (SAO), p. 48. https://www.nik.gov.pl/plik/id,1548.pdf
Google Scholar

Analysis of the implementation of the state budget and monetary policy assumptions in 2008. Supreme Audit Office (SAO), p. 62. https://www.nik.gov.pl/plik/id,226,vp,226.pdf
Google Scholar

Analysis of the implementation of the state budget and monetary policy assumptions in 2009. Supreme Audit Office (SAO), p. 65. https://www.nik.gov.pl/plik/id,1693,vp,1920.pdf
Google Scholar

Analysis of the implementation of the state budget and monetary policy assumptions in 2010. Supreme Audit Office (SAO), p. 69. https://www.nik.gov.pl/plik/id,2859,vp,3620.pdf
Google Scholar

Analysis of the implementation of the state budget and monetary policy assumptions in 2011. Supreme Audit Office (SAO), p. 75. https://www.nik.gov.pl/plik/id,3961,vp,5040.pdf
Google Scholar

Analysis of the implementation of the state budget and monetary policy assumptions in 2013. Supreme Audit Office (SAO), p. 63. https://www.nik.gov.pl/plik/id,6907,vp,8745.pdf
Google Scholar

Announcement of the Marshal of the Sejm of the Republic of Poland from 2005.
Google Scholar

Bernaciński, Ł. (2024). Moreover, I believe that the Church Fund should be destroyed; https://ordoiuris.pl/wolnosci-obywatelskie/poza-tym-uwazam-ze-fundusz-koscielny-powinien-zostac-zniszczony
Google Scholar

Blair, K.S. (2009). Praying for a tax break: Churches, Political Speech, and the Loss of Section 501(C)(3). Tax Exempt Status. https://web.archive.org/web/20120812233222/http://churchesandtaxes.procon.org/sourcefiles/praying-for-a-tax-break-churches-political-speech-and-the-loss-of-section-501c3-tax-exempt-status.pdf
Google Scholar

Brzostowska, M. & Kubiesa, P. (Eds.). (2024). PIT. Commentary on art. 45c. LEX/el. https://sip.lex.pl/#/commentary/587859195/773769/brzostowska-monika-kubiesa-patrycja-pit-komentarz-wyd-iii?cm=URELATIONS
Google Scholar

Concordat between the Vatican and the Republic of Poland, signed in Warsaw on July 28, 1993 (Journal of Laws 98.51.318).
Google Scholar

Constitution of the Republic of Poland of April 2, 1997 (Journal of Laws 97.78.483; 01.28.319; 06.200.1471; 09.114.946).
Google Scholar

Estimated implementation of the state budget for 2014, 2015, 2016, 2017. https://mf-arch2.mf.gov.pl/web/bip/ministerstwo-finansow/wiadomosci/komunikaty/-/asset_publisher/6Wwm/content/szacunkowe-wykonanie-budzetu-panstwa-w-2014-r?redirect=https%3A%2F%2Fmf-arch2.mf.gov.pl%2Fweb%2Fbip%2Fministerstwo-finansow%2Fwiadomosci%2Fkomunikaty%3Fp_p_id%3D101_INSTANCE_6Wwm%26p_p_lifecycle%3D0%26p_p_state%3Dnormal%26p_p_mode%3Dview%26p_p_col_id%3Dcolumn-2%26p_p_col_count%3D1%26_101_INSTANCE_6Wwm_advancedSearch%3Dfalse%26_101_INSTANCE_6Wwm_keywords%3D%26_101_INSTANCE_6Wwm_delta%3D20%26_101_INSTANCE_6Wwm_cur%3D27%26_101_INSTANCE_6Wwm_andOperator%3Dtrue
Google Scholar

Estimated implementation of the state budget for 2018. https://www.gov.pl/web/finanse/sprawozdanie-roczne-za-2018
Google Scholar

Estimated implementation of the state budget for 2019. https://www.gov.pl/web/finanse/sprawozdanie-roczne-za-2019-rok
Google Scholar

Estimated implementation of the state budget for 2021. https://www.gov.pl/web/finanse/sprawozdanie-roczne-za-2021
Google Scholar

Estimated implementation of the state budget for 2022. https://www.gov.pl/web/finanse/sprawozdanie-roczne-za-2022-rok
Google Scholar

Estimated implementation of the state budget for 2023; https://www.gov.pl/web/finanse/szacunkowe-wykonanie-budzetu-panstwa-w-2023-r.
Google Scholar

Grants awarded from the Church Fund in 2005–2023. https://www.gov.pl/web/mswia/fundusz-koscielny
Google Scholar

Haering, S. (2012). Funktionsweise und Modalitäten des Finanzierungssystems der Kirchensteuer bei den als Körperschaften des öffentlichen Rechts anerkannten Religionsgemeinschaften in Deutschland. Colloquia theologica, 16, 41–52.
Google Scholar

Herndler, D. (2024). Kirchenbeitrag & Kirchensteuer in Österreich. https://www.finanz.at/steuern/kirchenbeitrag-kirchensteuer/
Google Scholar

Hierold, A. (2012). Rechtliche Grundlagen des Kirchensteuersystems in Deutschland.Colloquia theologica, 16, 33–39.
Google Scholar

Kirchenbeitragsordnung (KBO) der Erzdiözese Wien vom 31. Marz 2005. https://www.erzdioezese-wien.at/kirchenbeitragsordnung
Google Scholar

Konkordat zwischen dem Heiligen Stuhl und dem Deutschen Reich. (1993). AAS, XXV(14), 390–413.
Google Scholar

Krukowski, J. (2009). Legal basis for financing the activities of the institutions of the Catholic Church and other religious associations in Poland at the beginning of the 21st century. Teka Kom. Praw. – OL PAN, 55–63. https://www.tkp.edu.pl/wp-content/uploads/2020/03/TKP_II_2009_55-63_Krukowski.pdf
Google Scholar

Księski, K. (2024). The procedure for financing public tasks carried out by non-governmental organizations under Art. 19a of the Act on public benefit activities and volunteering. Public Law Studies, 1(45).
Google Scholar

Kuchta, A. (2003). What is the Church Fund? How much is it in 2024?. https://www.infor.pl/prawo/nowosci-prawne/6421745,co-to-jest-fundusz-koscielny-ile-wynosi-w-2024-r.html
Google Scholar

Liebmann, M. (2008). Kirchenbeitrag/Kierchensteuer – Kultussteuer/Kultursteuer. Theologisch-Praktische Quartalscschrift, 156(1), 19–33.
Google Scholar

Marré, H. (2000). The German Church financing system. In J. Krukowski (Ed.), Systems of financing church institutions in Europe (pp. 31–44). TN KUL.
Google Scholar

Masternak, M. (2020). Legal aspects of the functioning of public benefit organizations in Poland. Law and Bond, 4(34).
Google Scholar

Olszewski, D. (2002). Parishes of the Pierzchnica commune. Outline of history. Kielce Scientific Society.
Google Scholar

Opinion on the budget act for 2012, p. 5; https://www.senat.gov.pl/gfx/senat/pl/senatekspertyzy/23/plik/oe182inter.pdf
Google Scholar

Pahl, B. (2008). Taxation of real estate occupied by church public benefit organizations. Ełk Studies, 10.
Google Scholar

Plisiecki, M. (2013). Church institutions as public benefit organizations.Studies in Religious Law, 16.
Google Scholar

Przeciszewski, M. (2023). The contribution of EU countries to the finances of churches. https://archive.is/GopQN
Google Scholar

Rechstüberleitungsgesetz vom 1. Mai 1945, Staatsgesetzblatt Nr. 6.
Google Scholar

Register of Churches and other religious associations. Ministry of Interior and Administration. https://www.gov.pl/web/mswia/rejestr-kosciolow-i-innych-zwiazkow-wyznaniowych
Google Scholar

Resolution No. 148 of the Council of Ministers of November 7, 1991 on the statute of the Church Fund (PM 91.39.279).
Google Scholar

Revenues and expenses of the Church Fund (1990–2004), Appendix No. 1 to the Information on the Church Fund of September 3, 2004. https://www.racjonalista.pl/xpliki/fundusz.pdf
Google Scholar

Staszczyk, P. (2022). Commentary on art. 3. In: Act on public benefit activities and volunteering. https://sip.lex.pl/#/commentary/587875979/673419/staszczyk-piotr-ustawa-o-dzialalnosci-pozytku-publicznego-i-o-wolontariacie-komentarz?cm=URELATIONS
Google Scholar

The Czech Parliament approved the restitution of church property. (2012). https://wiadomosci.wp.pl/czeski-parlament-zatwierdzil-restytucje-mienia-koscielnego-6036452029957249a
Google Scholar

Trębska, P. (2022). Deductions of 1% of personal income tax as one of the sources of financing public benefit organizations in Poland. Economic Sciences, 36.
Google Scholar

Zwoliński, A. (2011). We calculated how much the Church earns. https://www.money.pl/gospodarka/raporty/artykul/policzylismy;ile;zarabia;kosciol;z;budzetu;1;6;miliarda;taca;1;2;miliarda;,6,0,936710.html
Google Scholar