Mass Offerings According to the Legal Order of the Czech Republic Cover Image

Mešní stipendium ve světle právního řádu České republiky
Mass Offerings According to the Legal Order of the Czech Republic

Author(s): David Kučerka
Subject(s): Civil Law, Law on Economics, Canon Law / Church Law
Published by: Společnost pro církevní právo
Keywords: mass offering; Eucharist; church; canon law; church law; religion law; civil law;financial law;

Summary/Abstract: From the point of view of Czech secular law, mass offering has the nature of a gift. In this obligation, the donor is always known, as is the purpose of his gift. The donee with regard to general and particular canon law regulation is not identifiable in advance. Therefore, it is not possible to accept the conclusion of some economists, accountants and personalists that the donee is always a priest who applies the benefits of the Holy Mass to the purposes set by the donor. However, tax rules consider this income to be tax exempt, even in the case of priests who benefit from an offering if offerings do not exceed the amount of 30,000 CZK (ca. 1,200 €) in total in the tax year. Accounting rules are binding only on entities that are accounting units and accept offerings as administrators of the place where offerings are received.

  • Issue Year: XXIV/2018
  • Issue No: 73-4
  • Page Range: 55-66
  • Page Count: 12
  • Language: Czech