Wrocławski Przegląd Teologiczny, 2018, R. 26, Nr 2

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Prawne aspekty ustanowienia fundacji przez osobę prawną Kościoła katolickiego
Skwierczyński, Michał (Papieski Wydział Teologiczny we Wrocławiu, 2018)
Along with the systemic transformation in 1989, the institution of the foundation funded by the legal entity of the Catholic Church was restored to the Polish legal system. To the establishment, registration and activity of a church foundation apply mostly the regulations of the Polish law. However, since the founding property of the foundation is an ecclesiastical property, the church founder should also take into account the relevant regulations of canon law. The article discusses in detail the related issues, putting the emphasis on drawing up the foundation’s statute resolves on such a way, so that it complies with the applicable law (mandatory provisions). It also depicts the possible gains that result from the adoption of legally acceptable optional solutions that take into account the canon-legal status of the founder (optional provisions). In the final part of the article, after presenting the so far existing rules for exercising supervision over ecclesiastical foundations, the de lege ferenda application was formulated about the important limitation of the scope of supervisory powers of state bodies over church foundations.