A Pious Will in Canon Law and a Donation in Polish Law Cover Image

Pobożny zapis w prawie kanonicznym a darowizna w prawie polskim
A Pious Will in Canon Law and a Donation in Polish Law

Author(s): Anna Gajda
Subject(s): Law on Economics, Fiscal Politics / Budgeting, Canon Law / Church Law
Published by: Towarzystwo Naukowe KUL & Katolicki Uniwersytet Lubelski Jana Pawła II
Keywords: pious regulation of will; donation; execution of pious will; donation tax; tax breaks;

Summary/Abstract: The pious will is a pious regulation of will for a religious purpose, which distinguishes from the act of donation. No supernatural intention is required for pious will to be valid, but the compilance with the conditions required by law. The ordinary is the executor of all pious wills. To execute this regulation, the donor can order any other person and give a donation for trusteeship. Donations, which are referring to Catholic Church institutions can be divided into those that: are made in terms of religious worship and relating to the charitable – caring activities of the church legal entities. In both pious wills in canon law and donation in state law are unilateral legal actions, between inter vivos and mortis causa.

  • Issue Year: 11/2022
  • Issue No: 2
  • Page Range: 183-192
  • Page Count: 10
  • Language: Polish