Chapter 3. Property Status of Religious Organisations

Article 19. Use of the Property Owned by the State, Social Organisations and Citizens 

Religious organisations use the buildings and property given them on contractual basis by the state authorities and institutions, social organisations as well as citizens for their needs in accordance with their statutes (regulations). Local executive and administrative bodies and state bodies may transfer to them the church buildings, structures and cult property into ownership or free use in accordance with the legislation. Religious organisations have preferential right of transfer of the cult buildings with the adjacent territory to them except for those used as cultural objects.

The decision on the question of transfer of cult buildings and property to the religious organisations shall be taken not later than within one month from the moment of receiving of appropriate application and the written notification thereof shall be sent simultaneously to the applicants.

The objects and articles, which are monuments of history or culture, shall be transferred in accordance with the legislation in force.

The religious societies, cloisters, religious fraternities, missionary societies (missions), ecclesiastical educational institutions may transfer their praying houses and cult property to another religious organisations only with the consent of the religious centre or board, to which they are subordinated.

Unauthorised occupation of buildings, structures and other cult property is not allowed.

Disputes on the matters concerning the possession and use of the cult buildings and property shall be settled in legal form unless otherwise provided by the legislation of the Republic of Belarus.

Religious organisations shall possess and use the land in accordance with the legislation of the Republic of Belarus.

 

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.

Article 21. Production and Economic Activities of Religious Organisations

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.

 

Article 22. Disposal of the Property of the Religious Organisations Which Terminated Their Activities

After the termination of the activities of the religious organisations the property given them in use by the state or other organisations shall be returned to the former owners.

In case of termination of activities of the religious organisations the  property owned by them shall be disposed of in accordance with their  statutes (regulations) and legislation in force.

The property of cult purpose owned by the religious organisations is not  subject to the creditors claims.

Should there be no successors, the property shall be transferred into ownership of the state.