The regulation on church property of the Church of Unity

General provisions

The status of church property

Church property — material and immaterial values in the possession of the Church of Unity or its communities.

Church property is meant for achieving the Church's goals and may not be used for personal purposes.

The property of the Church is used in accordance with the principles of the Church of Unity, the commandments and the decisions of communities.

This Regulation defines the order of managing, accounting and using church property.

The kinds of property

The classification of property

Church property is divided into the following kinds:

Real estate:

• buildings for gatherings;
• land plots;
• dwelling premises;
• other real estate objects.

Movable property:

• furniture and equipment;
• vehicles;
• tools and inventory;
• the texts of the canon and the Covenant;
• other material values.

Financial funds:

• monetary funds on accounts;
• cash;
• deposits and investments;
• other financial assets.

Intangible assets:

• copyrights;
• symbols (including the sign of the Church of Unity — a circle with a dot);
• software;
• other immaterial values.

The levels of possession

Property may be at the following levels:

• the common property of all communities;
• the property of a separate community;
• the property of a Council.

The common property is used for goals approved by the Council.

The property of a community is used for its needs by the decision of the core.

The property of a Council is used for performing its functions.

The order of acquiring property

The sources of acquisition

Property may be acquired from the following sources:

• donations of members of the Church;
• designated donations;
• income from activity;
• inheritance;
• other lawful sources.

Donations must be voluntary and may not be forced.

Designated donations are used only as designated.

The procedure of acquisition

The acquisition of a community's property is carried out by the decision of the core by a majority of two thirds of the votes.

The acquisition of common property is carried out by the decision of the Council by a majority of two thirds of the votes.

The acquisition of property must be grounded and economically expedient.

The acquisition of property is drawn up by an act of reception-transfer.

The accounting of acquired property

Acquired property is subject to obligatory accounting.

The accounting includes:

• the description of the property;
• the value;
• the date of acquisition;
• the source of financing;
• the place of keeping;
• the responsible keeper.

The accounting is kept in the property accounting journal of the corresponding organ.

The order of alienating property

The kinds of alienation

The alienation of property may be carried out in the following forms:

• sale;
• gift;
• exchange;
• transfer into use;
• writing off.

The alienation of property must be grounded and correspond to the Church's goals.

The procedure of alienation

The alienation of a community's property is carried out by the decision of the core by a majority of two thirds of the votes.

The alienation of common property is carried out by the decision of the Council by a majority of two thirds of the votes.

The alienation of property must be drawn up by an act of reception-transfer.

The alienation of property must be reflected in the property accounting journal.

The restrictions of alienation

Property may not be alienated for the personal benefit of members of the Church.

Property may not be alienated at prices substantially differing from the market ones.

The task of return — is not to punish and not to hold: the community does not hold a person by a thing. Everything given into use is returned within a month after the person's exit from the community — by an act of reception-transfer with the responsible keeper (or the Gatherer of gifts), with an entry in the accounting journal. A gift is not returned at the exit: what was contributed by strength keeps working, and the person's contribution is visible in the annual report.

Property received as a designated donation may not be alienated otherwise than as designated.

The texts of the canon and the Covenant, as well as the symbols of the Church, may not be alienated without the Council's permission.

Accounting and inventory

The obligatoriness of accounting

All property of the Church is subject to obligatory accounting.

The accounting is kept by the responsible persons on a permanent basis.

The accounting must be full, exact and timely.

The accounting is kept in written or electronic form.

The property accounting journal

Every community keeps the journal of accounting of its property.

The Council keeps the journal of accounting of common property.

The journal must contain:

• the name of the property;
• the description;
• the date of acquisition;
• the value;
• the place of keeping;
• the responsible keeper;
• the date and ground of removal.

The inventory

The inventory of property is conducted no less than once a year.

The inventory includes:

• the revision of the presence of property;
• the check of the condition;
• the evaluation of the value;
• the revealing of discrepancies with the accounting.

The inventory is drawn up by an act which is approved by the corresponding organ.

The revealed discrepancies are removed within one month.

The responsibility of keepers

The appointment of keepers

A keeper of property is appointed by the decision of the corresponding organ.

A keeper may be any member of the Church enjoying trust.

A keeper is appointed for a term of one year with the possibility of prolongation.

A keeper may be recalled at any time by the decision of the organ that appointed him.

The duties of a keeper

The keeper is obliged:

• to ensure the safety of the property;
• to use the property as designated;
• to keep the accounting of the property;
• to report the damage or loss of property;
• to provide reports on the state of the property.

The keeper has no right:

• to use the property for personal purposes;
• to alienate property without permission;
• to pass property to third persons without permission;
• to hide information about the state of the property.

The responsibility for damage or loss

The keeper bears responsibility for the damage or loss of property if it happened by his fault.

The responsibility may be:

• material — the compensation of the value;
• disciplinary — a warning or suspension;
• exclusive — exclusion from the Church at grave violations.

If the damage or loss happened not by the keeper's fault, responsibility does not come.

The decision on responsibility is made by the corresponding organ by a majority of two thirds of the votes.

The designated use

The principles of designated use

The property of the Church must be used only for achieving its goals.

The designated use is based on the principles:

• of effectiveness;
• of economy;
• of justice;
• of transparency.

Property may not be used for commercial purposes if this is not approved by the corresponding organ.

The kinds of designated use

Real estate is used for:

• holding gatherings;
• housing ministers;
• keeping property;
• other goals approved by the community.

Movable property is used for:

• ensuring the community's activity;
• holding events;
• teaching and enlightenment;
• other goals approved by the community.

Financial funds are used for:

• the acquisition of property;
• the maintenance of the community;
• help for the needy;
• other goals approved by the community.

Intangible assets are used for:

• the spreading of the teaching;
• the creation of materials;
• teaching;
• other goals approved by the community.

The control of designated use

The control of designated use is exercised by the corresponding organ.

The control includes:

• the check of the use of property;
• the analysis of expenses;
• the evaluation of the effectiveness of use.

The control is conducted no less than once a quarter.

The results of the control are drawn up by an act.

Final provisions

The interpretation of the Regulation

The interpretation of this Regulation is carried out in accordance with the Church's Charter.

In case of a contradiction between the Regulation and the Charter, the Charter has priority.

Making changes

Changes to this Regulation are made by the decision of the Council by a majority of two thirds of the votes.

A proposal of a change must be considered at a public sitting of the Council.

Coming into force

This Regulation comes into force from the moment of its acceptance by the Council.

All previously accepted regulations on property contradicting this one lose force.

The Regulation is accepted by the Council of the Church of Unity in accordance with the Charter and the principles of the Church of Unity.