THE CHURCH IN THE STRUCTURE OF ECONOMIC AND LEGAL ENTITIES

Abstract

The article is devoted to the study of the status of the church (in the form of a religious community) as a legal entity. The church, like other religious organizations, plays an important role in modern Ukrainian society and does not engage in entrepreneurship, does not seek to make a profit. The purpose of their activities is to unite people based on common religious interests and to promote the spiritual and cultural development of society. The rights of all domestic religious organizations are specified in the Civil Code of Ukraine, the Law of Ukraine «On Freedom of Conscience and Religious Organizations» and in the statute of the organization itself. The state does not interfere in the activities of religious organizations, does not finance them and does not influence the choice of religion. State intervention takes place only for the implementation of state policy in the field of religion and the church and regulatory and legal regulation of certain aspects of the activities of religious organizations. Social studies of recent years prove that the trust level of Ukrainians in the church remains consistently high. The purpose of the article is to determine the expediency and analyze the main advantages that the church receives if it is in the status of a legal economic entity. The relevance of this research is beyond doubt, because the church, as an important public non-governmental institution with special functions, is engaged not only in religious activities, but also in economic activities, therefore it should be recognized as an economic entity. The research methods used in the work are: analytical, systemic, structural methods, as well as methods of comparison and detailing. Based on the results of the research, the interpretations of the essence of the "church" provided by various scientists have been analyzed and the author's interpretation has been proposed. The importance of official registration of religious communities and obtaining the status of a legal entity in accordance with current legislation has been proven. The specifics of the creation, implementation of the procedure of official state registration and termination of the activity of the church (religious community) as a legal entity have been outlined.