The financial charter of the Church of Unity

Chapter I. General provisions

Article 1. The goals and tasks

1.1. This Charter defines the order of managing the financial resources of the Church of Unity.

1.2. Financial management is built on the principles:

• of honesty and transparency in all financial operations;
• of sharing one's surplus with the needy;
• of responsibility for the use of resources;
• of the designated use of funds;
• of long-term planning and sustainability;
• of keeping the Dunbar barrier (about 150 people) for effective management.

1.3. This Charter is based on the Canon (Chapter 8. On Society) and the Covenant (Chapter 11. On material resources).

Chapter II. The sources of financing

Article 2. Voluntary donations

2.1. The main source of the Church's financing is the voluntary donations of members of the core, covenant guests and permanent participants determined by the community. One-time voluntary gifts are accepted from any guest.

2.2. Donations may be:

• regular (monthly, quarterly);
• one-time;
• designated (for concrete projects);
• inherited.

2.3. Donations are accepted unconditional, except for designated donations.

2.4. The expenses of the network phase before the birth of the community, borne by the founder personally, — a word in the registry of the word of the community from its birth. They are repaid by the general rules of the word (commandment 10): it is fulfilled in term, is postponed with explanation or is admitted unheld — without priority before other words of the community and without a special order.

Article 3. Gifts and inherited donations

3.1. The Church accepts gifts and inherited donations from members and supporters.

3.2. When accepting inherited donations the donor's conditions are taken into account, if they do not contradict the principles of the Church.

3.3. All gifts and inherited donations are subject to accounting and reporting.

Article 4. Income from the community's activity

4.1. The Church may receive income from activity corresponding to its mission and principles.

4.2. The kinds of activity bringing income:

• educational courses and lectures;
• publishing activity;
• the sale of spiritual literature;
• holding paid events (concerts, exhibitions);
• other kinds of activity approved by the core of the community.

4.3. Commercial activity must not contradict the spiritual goals of the Church.

4.4. The transfer of knowledge for payment is not forbidden. The debt — is to pass on knowledge (commandment 8); the form of transfer (free or for payment) is not decided by the canon, and the paid form — is a lawful choice. What is forbidden is not a price and not an honest limit (personal resource is always limited), but a lie about a limit and the appropriation of what is another's.

4.5. The preparation of ministers — a paid course with group discussions and an examination (certification). The group form is obligatory: without discussions in the circle a minister does not understand the teaching as a whole — there is no external track. The price of the course — honest and named: the cost and the labor of the leaders; retaking the examination — at cost; shortage and timers ("places are left") are forbidden. The certificate — a confirmation of qualification, not a rank: only the community recognizes a minister. The steps of certification — by the duties of the ministries (the Gatherer of gifts — the treasury and the Church's finances, the Writer — records and records circulation, where the keeping of documentation violates the religious requirements, and others by the ministries); there are no steps of status for money. The funds for the course — part of the fund of distribution (Art. 5а); a candidate whom the community has put forward but for whom the course is beyond strength, studies at the fund's expense.

Article 4а. The community's share for the level of the Head of the Church

4а.1. The community allocates 10% of the treasury's income for the year to the level of the Head of the Church. The share is fixed: from the income itself, not from profit — profit can be hidden, income is visible in the report. The share is not a subject of an annual decision: the rule is one for all communities.

4а.2. The funds collected by the Head of the Church — are funds for distribution, not for personal spending: neither at the level of the Head nor at the levels below. The needs of the Head, who has given all his time to the work — maintenance, the road to service, treatment — the fund covers by rule: the need is named — it is covered; the Council decides only the size of a contested item, not whether there will be care. Means beyond the named need do not pass into personal property; the report on covered needs goes into the annual report. There is no salary for the office: covering needs is the care of the circle for its own, not payment for status and not a mercy the Head depends on.

4а.3. The Head of the Church distributes the fund to the next level of the hierarchy — to the representatives. On each representative target tasks are laid; the financing follows the task: the representative carries out what is laid from what is received, he does not "own" the flow.

4а.4. Funds for which the task was not carried out return to the upper level.

4а.5. A community in deficit. The share is counted from income; if the treasury expenses for the year exceed incomes, the community may have no means left for the share. Such a community is not left alone with this: its representative turns with a request for help — to the representative of the next level or directly to the Council. The reasons can be different — the members do not want to give or cannot give; in both cases the request is lawful: the common work of the Church should not fall because of the poverty of one circle. Help goes from the distribution fund by decision of the level approached; refusal or help does not affect the status of the community and its representative. Reports guard against hiding income: income is what is visible in the community documents, and understating it is a wound and a disciplinary matter.

Article 5. The material support of the community

5.1. Every member of the community determines his contribution to the support of the community himself — by conscience and by his abilities — and makes it by his own decision. The community sets neither a size nor a formula of the contribution.

5.2. Making the support is voluntary. A payment is not a fee for participation: nothing in the life of the community is closed for non-payment.

5.3. The community may, observing a member, discuss his contribution; one who only takes and does not contribute, the community has the right to condemn.

Chapter III. The management of expenses

Article 6. The designated use of funds

6.1. The funds of the Church are used exclusively for goals corresponding to the mission of the Church of Unity.

6.2. The main directions of expenses:

• the maintenance of the communities' activity (rent, utilities, materials);
• help for the needy;
• educational and enlightening goals;
• the preservation and spreading of the texts of the canon and the Covenant;
• the payment of hired workers (if there are any);
• investments in development;
• missionary activity;
• other goals corresponding to the Church's mission.

6.3. All expenses must be justified and documented.

Article 7. The restrictions on the use of funds

7.1. The use of the Church's funds is forbidden for:

• the personal enrichment of members of the community;
• political activity;
• activity contradicting the principles of Intergrism;
• goals not approved by the core of the community.

7.2. The violation of the restrictions entails responsibility according to the Disciplinary code.

Chapter IV. Budgeting

Article 8. The annual budget of the community

8.1. Every community makes an annual budget on the basis of its goals and needs.

8.2. The budget includes:

• projected income;
• planned expenses;
• reserves;
• investments in development.

8.3. The budget is approved by the core of the community by a majority of two thirds of the votes.

8.4. The budget may be revised during the year by the community's decision.

Article 9. Budgeting at the level of the Councils of Representatives

9.1. The Councils of Representatives make a budget on the basis of the communities' needs and common projects.

9.2. The sources of financing of the Councils of Representatives are:

• designated contributions of the communities;
• donations;
• income from joint projects.

9.3. The budget of the Council of Representatives is approved by the representatives of the communities by a majority of two thirds of the votes.

Chapter V. Accounting and reporting

Article 10. The order of accounting

10.1. The Scribe keeps the accounting of income and expenses.

10.2. The accounting includes:

• the date of the operation;
• the sum;
• the source of income or the purpose of the expense;
• the ground (a document, the community's decision).

10.3. The accounting is kept in electronic and paper form.

10.4. The accounting documents are kept no less than 5 years.

Article 11. Financial reporting

11.1. Every community provides financial reporting to the core of the community monthly.

11.2. The financial reporting includes:

• the report of income and expenses;
• the report of the movement of funds;
• the balance of assets and obligations;
• an explanatory note on the essential operations.

11.3. The reporting must be understandable and accessible to all members of the core of the community.

Article 12. Transparency and control

12.1. The community's financial reporting is accessible for familiarization to all members of the core of the community.

12.2. Any member of the core of the community has the right to ask questions on the financial reporting.

12.3. The core of the community appoints an audit commission for the checking of financial activity.

12.4. The audit commission conducts a check no less than once a year.

Chapter VI. The management of community resources

Article 13. The distinction between personal and community resources

13.1. The personal resources of members of the community belong to them and may not be used without their consent.

13.2. The community resources belong to the community and are managed by the core of the community.

13.3. When transferring personal resources to the community it must be clearly recorded:

• the property or funds being transferred;
• the purpose of the transfer;
• the conditions of use (if there are any).

Article 14. The property of the Church

14.1. The property of the Church includes:

• real estate (premises, land plots);
• movable property (equipment, transport, inventory);
• financial assets (monetary funds, deposits, securities);
• intellectual property.

14.2. The property is accounted in the registry of property.

14.3. The registry of property is kept by the Scribe and is renewed at any changes.

Article 15. The acquisition and alienation of property

15.1. The acquisition of property is carried out on the ground of the core's decision.

15.2. The alienation of property (a sale, a gift, a transfer) requires approval by the core of the community by a majority of two thirds of the votes.

15.3. At the alienation of property valued above a threshold determined by the core of the community, an additional coordination with the Council of Representatives is required.

Chapter VII. Responsibility and sanctions

Article 16. Responsibility for violating the financial charter

16.1. The violation of the provisions of this Charter entails responsibility according to the Disciplinary code.

16.2. Financial violations include:

• the non-designated use of funds;
• the concealment of income or expenses;
• the falsification of documents;
• the stealing of community resources;
• the violation of the rules of accounting and reporting.

16.3. The severity of the sanctions depends on the scale of the violation and its consequences.

Article 17. The restoration of violated rights

17.1. In case of damage to the community the guilty person is obliged to compensate the damage.

17.2. The order of compensating the damage is determined by the core of the community with regard to the circumstances of the case.

Chapter VIII. Final provisions

Article 18. The order of changing the Charter

18.1. Changes to this Charter are made by the core of the community by a majority of two thirds of the votes.

18.2. Proposals of changes may be made by any members of the core of the community.

18.3. The changes must not contradict the Canon and the Covenant.

Article 19. Coming into force

19.1. This Charter comes into force from the moment of its approval by the core of the community.

19.2. All previous documents regulating financial relations in the Church lose force.

Conclusion

This financial charter of the Church of Unity is based on the principles of honesty, transparency and responsibility. It ensures the effective management of financial resources and helps the carrying out of the Church's mission — the road to the One through creation and ministry.