Religious associations and organizations in the Russian Federation - Knowledge Hypermarket. Religious association as a legal entity: features of activities in Russia

The concept and role of religious associations in the system of civil society of the Russian Federation

The essence of the concept of “religious association” is revealed by the federal law of the Russian Federation “on freedom of conscience and religious associations.” Clause 1 of Article 6 of this normative act states: "Religious association The Russian Federation recognizes a voluntary association of citizens of the Russian Federation, other persons, permanently and legally living on the territory of the Russian Federation, formed for the purpose of joint professing and spreading the faith and having the following characteristics corresponding to this purpose:

religion;

performance of divine services, other religious rites and ceremonies;

teaching religion and religious education of its followers."

The role of religious associations in the development of our state includes many aspects, such as organizing the spiritual development of the individual, supporting his moral guidelines, as well as nurturing love for the fatherland, religious tolerance in relationships among peoples, educating and shaping the worldview of young people.

Today in Russia there are many religious associations. Along with other faiths, Orthodoxy and Islam are traditionally considered to be the largest in the number of followers, which, however, does not interfere with the rapid development of the activities of other religious associations (according to a sample survey conducted in 2001, 55% of respondents are believers, 33% are non-believers, among believers the majority are Christians, Muslims - 5%, supporters of some other religions - 2%; the rest of the respondents find it difficult to answer). Such diversity of religious preferences in society is guaranteed by the Constitution of the Russian Federation, which states:

“Religious associations are separated from the state and are equal before the law.

Everyone is guaranteed freedom of conscience, freedom of religion, including the right to profess, individually or together with others, any religion or not to profess any religion, to freely choose, have and disseminate religious and other beliefs and to act in accordance with them.”

Concept "religious association" includes three signs:

- religion

- performance of divine services, other religious rites and ceremonies

- teaching religion and religious education of its followers,

provided that:

- this does not contradict the laws of the Russian Federation

- members of the association reside in the territory of the Russian Federation legally.

The role of religious associations, on this moment time is very large. The activities of religious associations in the field of politics, culture, morality, etc. can be beneficial if a rational approach is used from the outside government agencies and reasonable dialogue on the part of representatives of religious associations, as well as harm if the authorities ignore problems related to the relationship of religious organizations with the state and society, and radicalism in the views of followers of religious associations.

Destructive religious associations

Currently, one of the most pressing issues is the criteria for delimiting religious organizations into two directly opposite types: religious formations that are socially acceptable for Russian society and the state, the activities of which do not violate the laws of the Russian Federation; and religious formations that are socially unacceptable for Russian society and the state, whose activities grossly violate the laws of the Russian Federation. This second type of religious organizations is also commonly called totalitarian religious sects.

Destructive religious association (destructive cult, totalitarian sect) is an authoritarian hierarchical organization of any orientation, destructive in relation to the natural harmonious spiritual, mental and physical state of the individual (internal destructiveness), as well as creative traditions and norms, established social structures, culture, order and society as a whole (external destructiveness), practicing hidden psychological violence, expressed in the purposeful establishment by an individual (leader) or group of persons (management) for their narrow selfish purposes of illegal control over the consciousness, behavior and life of other individuals without their voluntary and informed consent for the formation and maintenance of their condition unnatural and illegal dependence and obedience to doctrine and leaders who, through the uninformed use of adherents loyal to them and dependent on them, strive for illegal enrichment and illegal power.

One of the main goals of the leaders of such religious organizations is to select among the masses of their supporters those who, on the orders of the leader, will take any action, including crime or sacrificing their own lives. In order to make a person fanatically loyal to the leader, psychological influence techniques are used that lead to control over consciousness. For this purpose, group pressure is directed at those drawn into the sect to strengthen the “need to belong.” The information provided to the recruit is given through meditation, monotonous singing and repeated actions, i.e. through a specially created state of high suggestibility. Those involved in the sect are obliged, under the pretext of creating intimacy, to confess their fears and secrets, which are then used for emotional pressure through obvious and veiled threats. The normal physical condition of a person is disrupted, and the refusal of sleep is encouraged, supposedly for spiritual exercises and necessary training. Inadequate nutrition is introduced, disguised as a special diet to improve health or as rituals. The result is a sensory (feeling) overload, which imposes a set of goals and definitions of a new doctrine in order to replace previous values through the assimilation of a mass of information behind a short time, with very limited possibility of critical verification.

Leaders and members of totalitarian religious (as well as pseudo-religious) sects use latest achievements general and social psychology to attract new members to the sect and to keep them in this sect. The consistent use by sect leaders of “potent” psychological techniques against newcomers to the sect over a long period of time (several months or years) leads to a significant change in the psyche of the sect members and a change in their behavior. A member of a sect can no longer imagine his existence without communicating with other sectarians and sect leaders, whom he often simply deifies. Members of the sect sell their apartments and transfer all their savings and almost all their property to the leaders of the sect. Members of the sect work for free, earning money for the leaders of the sect. The sectarians live in poverty and half-starvation, sleep very little and work a lot. Often, cult leaders choose marriage partners for cult members. At the same time, the leaders of the sect, as a rule, demand from the sect members a complete severance of relations with those people who were relatives and friends for the sectarians before they joined the sect (that is, they demand a complete break with parents, relatives, spouses, friends, comrades). Only other members of the sect can be relatives and friends of a sectarian.

The leaders of the sect themselves, as a rule, live a completely different life than ordinary sectarians: the leaders of most totalitarian sects are millionaires or even multimillionaires and behave like rich or super-rich people.

Cult mind control, practiced in destructive religious organizations, does not so much erase old personal identification as create a new one in order to suppress the old one. This leads to mental disorders in some sectarians, and, ultimately, to a high probability of aggressive actions on their part in a state of mental insanity. A person develops a clear line between those who have the right to exist (supporters of the sect) and those who do not have such a right (“the outside world”). This leads to the systematic spread of hatred towards non-cult society. And potentially determines the readiness of the sect’s adherents to sacrifice any number of non-adherents in order to achieve the goals of their cult. In other words, the sin for any crime in the name of the goals of the organization is a priori removed. Such destruction of the complex of guilt for the crime committed and the justification of any of one’s own (or other members of the sect) actions can lead a person to a conflict-free acceptance of suicide. In some sects, psychotropic and narcotic substances are used to purposefully violate personal identity and break the adherent’s extra-cult ties.

The emergence of sects is always associated with chaos in the souls of people and the collapse of stability in the country. And barely one scandal associated with some sect has time to subside before a new one comes to replace it.

The goal of some sects is also to change the consciousness of Russian people, to destroy the Orthodox self-awareness of Russian citizens. The destruction of everything Russian, Orthodox, and Slavic is in full swing. More precisely, our state is being dismembered and the law of mass is being violated, when the people cannot be monolithic and highly organized. Sects destroy the soul, the culture of the people, the Orthodox Church and the unity of the Heavenly Church, the Orthodox, and the home (family) church.

Today in Russia there are from 300 to 500 different sects. The number of people involved in destructive and occult religious organizations reaches 1 million people, and 70% of them are young people aged 18 to 27 years.

According to calculations by the president of the Center for Religious Studies and the author of the term “totalitarian sect,” Alexander Dvorkin, there are at least 600-800 thousand “full-time” sectarians alone.

Today it is impossible to distinguish between socially acceptable and socially unacceptable religious organizations, since unambiguous and precise criteria for such a distinction have not yet been developed. But we can hope that in the future we will be able to find correct solution this problem of science and practice. IN modern world Where science is developing so rapidly, religion occupies not the last place. Along with long-recognized, traditional religions such as Christianity, Catholicism, Buddhism, Judaism, Islam, there are also relatively new religious organizations, which most often have a negative impact on the individual and society.

Sectarianism pushes people to commit various crimes, including murder; people who fall into a sect lose their opinions, their purpose and meaning in life disappear; many commit suicide, etc.

Thus, the activities of sects in Russia undermine normative social foundations, expose society and the individual to increased danger associated with the uncontrolled actions of sectarians, with their unquestioning submission to their “leaders” and the execution of any of their orders, usually directed against the will and consciousness of society and the individual.

(review of articles and provisions)

The Russian Federation is a secular state. No religion can be established as state or compulsory. Religious associations are separated from the state and are equal before the law (Article 14 of the Constitution).

Religious association

The Russian Federation recognizes a voluntary association of citizens of the Russian Federation and other persons permanently and legally residing on the territory of the Russian Federation, formed for the purpose of joint worship and dissemination of faith and having characteristics corresponding to this purpose.
A religious association meets such criteria as religion; performing divine services, other religious rites and ceremonies, teaching religion and religious education of their followers.
The form of religious associations can be religious group or religious organization .

Religious group

– a voluntary association of citizens formed for the purpose of jointly professing and spreading the faith, carrying out activities without state registration and acquiring the legal capacity of a legal entity.

Religious organization

- a voluntary association of citizens of the Russian Federation, other persons, permanently and legally residing on the territory of the Russian Federation, formed for the purpose of jointly professing and spreading the faith and registered as a legal entity in the manner prescribed by law.

Depending on the territorial scope of activity, religious organizations are divided into local And centralized.

Local religious organization

A religious organization is recognized if it consists of at least ten participants who have reached the age of eighteen and permanently reside in the same locality or in the same city or rural settlement.

Centralized religious organization

A religious organization consisting, in accordance with its charter, of at least three local religious organizations is recognized.

Considering the interaction between the state and religious associations, we can highlight the following:

the state does not interfere, and does not have the right to interfere, in the freedom of a citizen to determine his attitude to religion and religious affiliation, as well as in the upbringing of children by parents or persons replacing them, in accordance with their convictions and taking into account the child’s right to freedom of conscience and freedom religion;
the state does not assign to religious associations the functions of state authorities, other state bodies, state institutions and local government bodies;
the state does not interfere in the activities of religious associations if it does not contradict the legislation of the Russian Federation;
the state regulates the provision of tax and other benefits to religious organizations, provides financial and other assistance;
the activities of state authorities and local governments are not accompanied by public religious rites and ceremonies;
Justice authorities register and control the activities of religious associations.

A religious organization may be denied state registration if:

its goals and activities contradict the Constitution and legislation of the Russian Federation ( with obligatory reference to specific norms of the relevant legislative acts);
it is not recognized as religious;
the charter and other documents submitted do not comply with the requirements of the legislation of the Russian Federation or the information contained in them is unreliable;
in the One state register legal entities, an organization with the same name was previously registered; the founder(s) are not authorized.

Grounds for liquidation of a religious organization, ban on the activities of a religious association in court:

violation of public safety and public order, undermining the security of the state;
actions aimed at violently changing the foundations of the constitutional system and violating the integrity of the Russian Federation;
creation of armed formations;
propaganda of war, incitement of social, racial, national or religious hatred, misanthropy;
coercion to destroy the family;
encroachment on the personality, rights and freedoms of citizens;
causing damage to the morality and health of citizens established in accordance with the law, including the use of narcotic and psychotropic drugs, hypnosis, and committing depraved and other illegal acts in connection with their religious activities;
inclination to suicide or refusal for religious reasons to provide medical care persons who are in a condition dangerous to life and health;
obstruction of compulsory education;
forcing members and followers of a religious association and other persons to alienate their property in favor of the religious association;

Religious associations are prohibited from interfering in the activities of state bodies and local governments. State bodies and local self-government bodies do not have the right to transfer their powers to religious organizations or assume any functions of religious organizations.

Religious organizations are equal before the law. They are allowed to have property, funds mass media, engage in charitable activities. They may receive certain financial benefits from the state.

The legislation of the Russian Federation allows the activities of religious associations to provide assistance to their members in conflict situations, recognizes the right of a clergyman to refuse to testify on circumstances that become known to him from confession. The state has the right to implement close cooperation with religious associations in countering extremist activities.

The separation of religious associations from the state means the secular nature of education. At the same time, a religious association may have its own educational institutions for training clergy.

Religious associations and their hierarchies are not included in the system of state power and local self-government; they cannot influence government decision-making. The actions of state authorities and local self-government are not coordinated with religious associations.
Citizens of Russia have equal rights regardless of their religious views. The state is not involved in regulation internal device religious associations. No religious association can be financed from the state budget.
Structures of religious organizations cannot be formed in state bodies and local self-government bodies. The decisions of the governing bodies of religious organizations do not have the meaning of public law norms. Civil servants do not have the right to use their official position in the interests of religious associations. They may participate in religious ceremonies as ordinary believers and not in an official capacity.

The state has the right to limit the activities of religious organizations to the extent necessary in order to protect the foundations of the constitutional system, morality, health, rights and legitimate interests of other persons. Restrictions on these grounds are also permitted by international legislation in the field of civil and political rights.
Being an institutional form of expression of religion and the most important condition for its social existence, religious associations are created and operate with the aim of satisfying the religious needs of people, which determine the essence and purpose of religious associations. These associations can engage in charitable, educational and other types of activities, thereby having a constructive impact on civil society.

The socio-legal specificity of religious associations as an institution of civil society determines the legal content of the elements legal status religious associations, which are the rights, obligations, legal guarantees and legal liability of religious associations, enshrined in the Constitution of the Russian Federation,

The specificity of religious associations among other institutions of civil society is expressed by:

in the historical stability and immutability of internal relationships, their diversity, specificity depending on religious affiliation;
in subordination with strict subordination to the sole head, who is endowed with indisputable authority;
in the peculiarities of the property status of religious associations related to the need for them to use religious property, including liturgical property, in their activities;
for the purpose of creation (satisfying human religious needs).

The formation of an appropriate legal status for religious associations is a factor in preventing possible interfaith conflicts and overcoming religious (and related national) extremism that undermines the foundations of civil society.

When analyzing the legal liability of religious associations, it is necessary to highlight its features that differ from the measures of legal liability applied to other legal entities. Among them, in particular, one can highlight the norm Federal Law dated September 26, 1997 No. 125-FZ “On freedom of conscience and religious associations”, regulating the suspension of the activities of a religious association, the liquidation of a religious organization, a ban on the activities of a religious association in case of violation of the legislation of the Russian Federation and the norm according to which movable and immovable property for religious purposes cannot be foreclosed upon claims of creditors. In relation to the first norm, attention is drawn to the fact that the constitutional and legal institution of prohibition essentially turns into an institution of liquidation for those religious associations that do not have the status of a legal entity. Meanwhile, the institution of banning a particular association is a harsh means of constitutional and legal influence, which should have adequate legal consequences that are different from the consequences of using the civil law institution of liquidation of a legal entity. One of these consequences should be a ban on the re-establishment of a prohibited association without any reservations regarding the duration of such a ban. When considering the second norm, its legality is indicated, because in this case, doing otherwise (i.e., foreclosure on property for religious purposes) would actually mean blocking the activities of religious associations.

Federal Law No. 125-FZ of September 26, 1997 “On freedom of conscience and religious associations” established that religious organizations do not participate in the activities of political parties and political movements, do not have the right to provide them with material support, cannot participate in elections to government bodies and local self-government bodies, do not perform the functions of state authorities and other government bodies, state institutions and local government bodies. The legality of such restrictions follows from the essence of religious associations, their purpose related to meeting the religious needs and interests of people. In this case we're talking about on legitimate restrictions on the rights of religious associations, which are aimed at preserving religion as a factor that consolidates society.

The legislation of the Russian Federation determines the peculiarity of state registration of religious organizations, which distinguishes it from the registration of other legal entities in general. This is actually a permissive procedure for state registration provided for by law.

It also seems necessary to note that the establishment of a number of advantages for religious associations in the field of economic activity.
Religious organizations are subject to certain tax benefits aimed at ensuring their targeted application in the implementation of religious, educational, and charitable activities of religious organizations. These tax benefits also apply to entrepreneurial activity religious organizations.
In particular, the provisions of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment” establish provisions that exempt religious organizations from the use of cash register equipment when selling religious objects and religious literature.

In accordance with the principle of separation of religious associations from the state, the state does not finance the activities of religious organizations. However, the state provides financial, material and other assistance to religious organizations in the restoration, maintenance and protection of buildings and objects that are historical and cultural monuments. These targeted budget revenues must be spent strictly for their intended purpose. Sometimes they can be essential for ensuring the normal functioning of a religious organization (for example, if the condition of a religious building protected as a historical and cultural monument is unsatisfactory).

A religious organization, like any Russian legal entity, is obliged to fulfill the obligations assigned to it by the state, including the obligation to pay taxes in accordance with the legislation of the Russian Federation on taxes and fees. It should be noted that the provisions of tax legislation take into account the specifics of the activities of religious organizations.

Religious organizations are provided with significant benefits, taking into account their non-profit nature, the great difficulties associated with maintaining economic activity in modern conditions, there is little provision for the majority of believers who are unable to fully provide for the maintenance of religious organizations with their donations.

Providing tax breaks to religious organizations is a widespread practice around the world. Tax benefits represent indirect material support for religious organizations at the expense of budget funds (lost tax revenues to the budget), that is, a reasonable deviation from the principle of the absence of state funding for religious organizations separated from the state. Religious property, including religious buildings and the land plots on which they are located, may have a large nominal value, but they are not objects of commercial circulation and do not generate proportional income. Therefore, the taxation of religious buildings and land plots on the property of organizations and land tax will lead to the fact that many religious organizations, primarily those that are strapped for funds, will not be able to fulfill their obligations to pay these taxes. Ultimately like this tax policy religious organizations will be deprived of the opportunity to freely practice religious worship.

Religious associations (religious groups) that do not have the rights of a legal entity are not taxpayers and do not have the opportunity to take advantage of the tax benefits established in the Tax Code of the Russian Federation for religious organizations. Property used for the activities of religious groups belongs to individuals. Participants in civil legal relations arising in connection with the activities of a religious group are also individuals(members of a religious group). The Tax Code does not provide benefits for them.

In accordance with Article 8 Tax Code RF (hereinafter - NK):

under tax is understood as a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of what belongs to them by right of ownership, economic management or operational management funds for financial security activities of the state and (or) municipalities;
under collection is understood mandatory contribution levied on organizations and individuals, the payment of which is one of the conditions for the payment of fees by state bodies, local governments, and other authorized bodies in relation to payers; officials legally meaningful action, including the granting of certain rights or issuance of permits (licenses).

Taxes and fees cannot be discriminatory and applied differently based on social, racial, national, religious and other similar criteria (Article 2, Part 2 of the Tax Code of the Russian Federation). Therefore, in particular, tax benefits can only be established simultaneously for all religious organizations, regardless of their religious affiliation.
The following types of taxes and fees are established in the Russian Federation: federal, regional and local(Article 12 of the Tax Code of the Russian Federation).

Federal taxes and fees are taxes and fees that are established by the Tax Code and are obligatory for payment throughout the Russian Federation.
Regional taxes are taxes that are established by the Tax Code and the Laws of the constituent entities of the Russian Federation on taxes and are obligatory for payment in the territories of the relevant constituent entities of the Russian Federation
Local taxes are taxes that are established by the Tax Code and regulatory legal acts representative bodies of municipalities on taxes and are required to be paid in the territories of the relevant municipalities.

Federal, regional or local taxes and fees that are not provided for by the Tax Code of the Russian Federation cannot be established.

Value added tax

The general tax rate is 18% of the cost of goods sold, work performed, services rendered. A preferential (reduced) rate of 10% is established for a number of socially significant categories of goods - some food products (meat, milk, sugar, salt, bread, flour, etc.), goods for children, periodicals, some medical goods . When selling a product, a religious organization includes VAT in its price and then pays the tax. Thus, in fact, the tax is collected from the buyer of the product, the final consumer of the product. VAT benefits provided to religious organizations allow them to either sell goods and services at a lower price or make greater profits.

In accordance with subparagraph 1 of paragraph 3 of Article 149 of Chapter 21 “Value Added Tax” of the Tax Code, the following transactions are exempt from value added tax:
on implementation(or transfer for own needs) religious items and religious literature(in accordance with the list approved by the Government of the Russian Federation on the proposal of religious organizations (associations), produced by religious organizations (associations) and organizations whose sole founders (participants) are religious organizations (associations), and sold by these or other religious organizations (associations) and organizations, the only founders (participants) of which are religious organizations (associations), within the framework of religious activities, with the exception of excisable goods and mineral raw materials, as well as organization and conduct by these organizations of religious rites, ceremonies, prayer meetings or other religious activities.
The list of these goods was approved by Decree of the Government of the Russian Federation of March 31, 2001 No. 251.

In accordance with the above-mentioned norm of the Tax Code, the organization and conduct of religious rites, ceremonies, prayer meetings or other religious activities by the above organizations are exempt from value added tax. Thus, the practice of refusing to charge fees for performing religious rituals (the ritual is performed free of charge, but the person who asked to perform it is asked to make a donation in the recommended amount) is not intended to evade taxation. This practice is related to the desire of religious organizations not to engage in direct “trade in religious services” and has a moral rather than an economic motivation.

Based on clause 15 of part 2 of Art. 149 of the Tax Code of the Russian Federation is not subject to taxation (exempt from taxation) sales (as well as transfer, execution, provision for one’s own needs) on the territory of the Russian Federation repair and restoration, conservation and restoration work carried out during the restoration of historical and cultural monuments protected by the state, religious buildings and structures used by religious organizations(with the exception of archaeological and earthworks in the area where historical and cultural monuments or religious buildings and structures are located; construction work to reconstruct completely lost historical and cultural monuments or religious buildings and structures; works on the production of restoration, conservation structures and materials; activities to control the quality of work performed).
Thus, if a religious organization is the customer of repair and restoration, conservation and restoration work, then the cost of the work paid by it to the repair and restoration organization (contractor) should not include value added tax in the following cases:

the object is a religious building (structure) owned or used free of charge by a religious organization and is protected as a monument of history and culture;
the object is a religious building (structure) owned or used free of charge by a religious organization, but does not belong to the monuments of history and culture;
the object is not a religious building (structure), but is owned or used free of charge by a religious organization and is protected as a monument of history and culture.

In accordance with subparagraph 27 of paragraph 1 of Article 251 of the Code, when determining the tax base, income in the form of property (including cash) and (or) property rights received by a religious organization in connection with the performance of religious rites and ceremonies and from the sale of religious literature and religious items. Unlike the VAT benefit discussed above, in this case there is no separate regulatory document establishing a list of religious items, the income from the sale of which is subject to this benefit. In practice, tax authorities are guided by the list of items approved by the Decree of the Government of the Russian Federation of March 31, 2001 for the application of VAT benefits.

Accordingly, expenses incurred by religious organizations in connection with the performance of religious rites and ceremonies, as well as in connection with the sale of religious literature and religious items, are not taken into account when determining the tax base in accordance with paragraph 48 of Article 270 of the Code.

IN tax base Targeted budget revenues to budget recipients are also not included (clause 2 of Article 251 of the Tax Code of the Russian Federation). For religious organizations, this is budgetary funding for the restoration, maintenance and protection of buildings and objects that are historical and cultural monuments, allocated in accordance with clause 3 of Art. 4 Federal Law “On freedom of conscience...”.

When determining the tax base, in accordance with subparagraph 11 of paragraph 2 of Article 251 of the Tax Code, property (including funds) and (or) property rights received by religious organizations to carry out their statutory activities is not taken into account. Based on this provision, donations received by a religious organization for the implementation of any activities provided for by its charter are not subject to income tax.

Religious organizations - recipients of these targeted revenues are required to keep separate records of income and expenses received and incurred within the framework of targeted revenues (clause 2 of Article 251 of the Tax Code of the Russian Federation). This requirement is intended to ensure the possibility of monitoring whether earmarked proceeds were actually used for the purposes for which they were received by the religious organization. At the end of the tax period, religious organizations submit to the tax authorities at their place of registration a report on the intended use of the funds received.
If targeted revenues, including donated property and funds, are used by a religious organization for purposes other than their intended purpose, then they will be recognized as non-operating income (clause 14 of Article 250 of the Tax Code of the Russian Federation). A religious organization will have to include them in the tax base when calculating income tax. (In addition, the donor will have the right to demand cancellation of the donation, in accordance with Part 5 of Article 582 Civil Code RF).

In addition, according to subparagraph 39 of paragraph 1 of Article 264 of the Code, expenses of taxpayers-organizations whose authorized (share) capital consists entirely of contributions from religious organizations are taken into account as expenses associated with production and sales, in the form of amounts of profit received from the sale of religious literature and items for religious purposes, subject to the transfer of these amounts for the implementation of the statutory activities of these religious organizations.

Other taxpayers who make donations to religious organizations for the implementation of their statutory activities will not be able to classify these donations as expenses that reduce the tax base (Article 270, paragraph 34 of the Tax Code of the Russian Federation). Thus, unlike individuals who are, at least in theory, incentivized to donate to religious organizations by providing tax deduction When paying personal income tax, such a tax incentive currently does not exist for donors who are legal entities.

Government duty

The state fee is paid by the plaintiff when applying to court, except in cases provided for by law when the plaintiff is exempt from paying the state fee. The state duty can be recovered from the person who is the defendant in court if the court decision is not made in his favor, and the plaintiff was exempt from paying the state duty. (If the state fee was paid by the plaintiff when going to court, the defendant who lost the case is obliged to compensate the plaintiff for the costs of paying the state fee).

In accordance with Article 33335 of the Tax Code of the Russian Federation, paragraph 1, religious associations are exempt from paying state duty for the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in the names of these organizations or associations.

Organizational property tax

In accordance with paragraph 2 of Article 381 of the Code, religious organizations are exempt from taxation in respect of property used by them to carry out religious activities.
In the letter of the Ministry of Finance of the Russian Federation dated May 24, 2005 No. 03–06–02–02/41, the property exempt from taxation includes:

“religious buildings and structures, other objects specifically designed for the performance and provision of worship, prayer and religious meetings, other religious rites and ceremonies, religious veneration (pilgrimage), professional religious education, and other religious activities,
religious items and other property used for religious activities.”

The same Article 381 of the Tax Code of the Russian Federation exempts any organizations from paying property tax in relation to objects recognized as historical and cultural monuments of federal significance in the manner prescribed by the legislation of the Russian Federation. However, in practice, all property owned by religious organizations and classified as historical and cultural monuments of federal significance has a religious purpose. Thus, tax benefits apply to this property on the two grounds listed above.

Religious organizations must pay property tax only in part of the value of the property that is recorded on their balance sheet as fixed assets and is not used by them to carry out religious activities.

In this regard, the question arises: if a religious organization carries out exclusively religious activities in accordance with the charter, will property such as, for example, computers be subject to taxation, since they are not used directly and directly in religious activities, but, on the other hand, , the organization does not carry out any other activities other than religious ones.

There is no clear answer to this question, since the current legislation does not define the concept of “religious activity.” In controversial cases, everything depends on whether the religious organization can convince the tax authorities that the activity for which the property is used should be classified as religious.

In one real case a local religious organization was able to justify that office equipment (computer, printer, copier) is used by it to schedule worship services, for correspondence with believers and other religious organizations and, thus, is property used to support religious activities. There are known cases when disputes with tax authorities arose regarding the imposition of property tax on a car owned by a religious organization, used by a clergyman for traveling to perform religious rites in the homes of believers.

If residential premises (apartments, houses) belonging to a religious organization are used for the residence of clergy who, in addition to their residence, conduct religious rites and ceremonies in these residential premises, this property may be classified as exempt from property tax in accordance with from Art. 381 Tax Code of the Russian Federation.

Yes, the Arbitration Court Sverdlovsk region in the decision of May 28, 2007 in case No. A60–5394/2007-C8 indicated that the Housing Code of the Russian Federation of December 29, 2004 No. 188-FZ in paragraph 2 of Art. 17 allows the use of residential premises for carrying out professional activity or individual entrepreneurial activity by citizens legally residing there, if this does not violate the rights and legitimate interests of other citizens, as well as the requirements that the residential premises must meet. The tax inspector’s argument is that only objects specifically intended for performing and supporting worship, prayer and religious meetings are exempt from property tax, and by virtue of Article 17 of the Housing Code of the Russian Federation, residential premises are intended for the residence of citizens, and therefore believing that residential premises cannot be exempt from taxation, was not taken into account by the court, since it was based on an incorrect interpretation of Article 381 of the Tax Code of the Russian Federation, paragraph 2 of Article 17 of the Housing Code of the Russian Federation, Article 16 of Federal Law No. 125-FZ of September 26, 1997 g. “On freedom of conscience and religious associations.”

It is necessary to pay attention to the fact that the norms of Chapter 30 “Property Tax of Organizations” of the Code allow for the possibility of providing religious organizations additional benefits for payment of property tax of organizations. Thus, Article 372 of the Code provides that when establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and the grounds for their use by taxpayers. In accordance with Article 4, paragraph 1, paragraphs. 13 of the Moscow Law “On Organizational Property Tax” dated November 5, 2003 No. 64, registered in in the prescribed manner religious organizations are exempt from paying taxes on property used by them to carry out their statutory activities. Thus, in Moscow, the object of this tax is not any property of religious organizations used by them to conduct any activity provided for by their charters, including business.

Land tax

In accordance with Art. 388 of the Tax Code of the Russian Federation, tax payers are organizations and individuals who own land plots on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession. Organizations and individuals are not recognized as taxpayers in relation to land plots held by them under the right of gratuitous fixed-term use or transferred to them under a lease agreement.

Based on paragraph 4 of Article 395 of the Tax Code religious organizations are exempt from paying land tax in relation to the land plots they own on which buildings, structures and structures for religious and charitable purposes are located.

The Letter of the Ministry of Finance of the Russian Federation dated May 24, 2005 No. 03–06–02–02/41 explains that all land owned by a religious organization on which a building, structure or structure for religious or charitable purposes is located is exempt from land taxation. regardless of the location of buildings, structures and structures for other purposes on a given land plot. Letter of the Ministry of Finance of the Russian Federation dated May 7, 2008 No. 03–05–04–02/31 adds that “if on a land plot owned by a religious organization there are no buildings, structures and structures for religious and charitable purposes, but only buildings, structures or structures where religious literature, printed, audio and video materials and other items for religious purposes are produced, then taxation such a plot of land should be carried out in accordance with the generally established procedure.”

Lesson topic: “Religion in the modern world. Religious associations and organizations in the Russian Federation"

Goal: developing an idea of the place and role in the Russian Federation of such associations (groups) of the population that are associated with religious ideas, faith, cult

Tasks:

To help students become familiar with the specifics of religious organizations, the right to create which Russian citizens have; reveal the essence of the legal status of religious associations, primarily their rights guaranteed by the law of the Russian Federation; help to understand the principles of the activities of official religious organizations and totalitarian sects, their positive and negative impact on the spiritual and moral foundations of human life

To promote the development of the ability to work with the texts of laws of the Russian Federation, select the main thing, comment on the necessary provisions; develop the skill of searching and processing information on a given topic; conduct sociological survey and process data; promote the development of critical thinking, monologue and dialogic speech, the ability to express one’s thoughts and argue conclusions

Contribute to broadening one's horizons, cultivating the foundations of spirituality and religiosity based on the topic of the lesson, cultivating a culture of listening and speaking

Lesson type: learning a new topic.

Equipment: excerpts from the Constitution and the law of the Russian Federation “On Freedom of Conscience and Religious Associations”, a prepared slide presentation, a computer with a projector.

During the classes:

Slide 1. The topic of the lesson is defined on the slide: “Religious associations and organizations in the Russian Federation.” Tell me, what should we talk about?

Slide 2

Teacher. The following legal documents will provide the legal basis for today's lesson.

Slide 3. Quote from Article 14 of the Constitution of the Russian Federation.

Teacher. So, the Constitution defines Russia as a secular state. What does "secular" mean? (the church is separated from the state, it has no right to interfere in educational process, cannot influence political decisions and issues foreign policy, she is not allowed to have representation in official government bodies, etc.)

Slide 4. Law on freedom of conscience and religious associations.

Teacher. What main provisions does this document contain?

The law confirms the right of everyone to choose and profess any religion, recognizes the special role of Orthodoxy and defines respectful attitude towards other faiths, and also contains all the information about the legal basis for the activities of religious associations.

Stage 2. Basic exploration of a topic through heuristic conversation

I. Religion as a form of culture

Can you tell me why interest in religion in our country is still not declining?

What is religion?

Do you believe in God?

Do you often attend church?

Conclusion: Religion is...

Slide 5 (table)

Worldview, worldview, attitude, as well as corresponding behavior, determined by belief in the existence of God, the supernatural, “spiritual beings.”

One of the spheres of the spiritual life of a society, group, individual, a method of practically spiritual exploration of the world.

A set of moral standards, rules of behavior that a person must follow, as requirements presented to him by God.

Let's summarize (write in notebook)

Slide 6

Religion is a set of views on the world based on faith in God, the divine principle

Slide 7

Slide 8

Slide 9 Teacher: for comparison, let's look at the diagram:

II Religious organizations and associations in the Russian Federation

Teacher: B modern Russia The largest number of believers preach Orthodoxy. In addition to Orthodoxy, people of other religious faiths live in Russia. A religious association in Russia is recognized as a voluntary association of citizens of the Russian Federation who permanently legally reside in the territory of our country. Let's formulate the main differences between religious associations and fill out this table: “Religious associations in the Russian Federation” (work with the textbook)

Slide 10

Slide 11

"Religious associations in the Russian Federation"

Characteristic	Religious groups	Religious organizations
General signs
Differences

(After filling out the table, students name the common features and differences of religious groups and organizations)

Teacher: Common signs are:

Religion

Improving worship services, other religious rites and ceremonies;

Teaching religion or religious education of one's followers.

Differences:

A group can be created without state registration and acquiring the status of a legal entity, and such registration is mandatory for an organization;

Organizations can be either local or centralized, but for religious groups such a division is not provided for by law.

III. Rights of religious organizations (MP p. 141 table)

Slides 12, 13, 14, 15

Teacher: It’s no secret how important religious education is for the study of moral principles and the formation of the younger generation. It is not for nothing that at the state level a subject was introduced into the 4th grade school curriculum that gives the basics of ideas about the religions of the world.

Slide 17

Slide 18

IV. Homework: Read the material § 18. Write an essay based on Friedrich Schiller’s statement: “In the faces of his gods, man draws his own portrait”

Lesson Plan

1. Topic: Religious associations in the Russian Federation

Type: combined lesson

Type: lecture

2. Purpose of the lesson:

Educational: get acquainted with the specifics of religious organizations, the right to create, which Russian citizens have; reveal the essence of the legal status of religious associations.

Educational: to bring to an understanding of the need to maintain interreligious peace in the context of social changes in modern Russia.

Developmental: the ability for self-organization, determination, strong-willed personality traits, a sense of patriotism.

3. Equipment (TSO): video projector, laptop, presentation, handouts.

4. Literature: Vazhenin A.G. Social studies for professions and specialties in technical, natural science, and humanities: a textbook for the environment. prof. education / A.G. Vazhenin. 9th ed., erased. - M.: Publishing Center "Academy", 2014. - 432 p.

5. Lesson structure

I. Organizational part (2 minutes).

Greeting, checking the sanitary condition of the office, checking the group’s readiness for class, marking those absent. Topic message:Religious associations in the Russian Federation.

II. Main part. Learning new material (60 minutes).

Plan

1. Religious associations.

1. Religious associations.

The Russian Federation, as stated in Article 14 of the Constitution of the Russian Federation, is a secular state. The church is separated from the state. Relations between the state and religious organizations are based on legal principles. Great importance has the Federal Law “On Freedom of Conscience and Religious Associations” adopted in 1997. The state grants its citizens the right to profess, individually or jointly with others, any religion or not to profess any, to freely choose, change, have and disseminate religious and other beliefs and to act in accordance with them. At the same time, no one is obliged to report their attitude to religion, and cannot be subjected to coercion when determining their attitude to religion, to profess or refuse to profess religion, to participate or not to participate in worship, religious rites and ceremonies, in the activities of religious associations, in teaching religion. The law prohibits the involvement of minors in religious associations, as well as their teaching of religion against their will and without the consent of their parents or persons in their stead. According to the reference book “Religious Associations of the Russian Federation”, prepared with the participation of the Federation Council, the share of the Russian Orthodox Church accounts for over half of religious communities (6,709 out of 12 thousand), uniting approximately 75% of believers in Russia. There are 2,349 Muslim communities, comprising 18% of Russian believers. The religious life of adherents of Islam in our country is led by 43 spiritual administrations of Muslims, united in the Central Administration of Muslims of Russia and European CIS countries, the Spiritual Administration of Muslims of the European Part of Russia, the Higher Coordination Center of Spiritual Administrations of Muslims of Russia and the Council of Muftis of Russia.
In addition, there are 113 Buddhist communities in Russia. The Central Administration of Buddhists has been operating since 1946. In the new Russia, Buddhist organizations arose in different regions: Kalmykia, Tyva, Moscow, St. Petersburg, Anapa, Belgorod, Yekaterinburg, Kazan, Krasnodar, Rostov-on-Don, etc. Organizations of other religious denominations are registered in Russia: the Roman Catholic Church, Old Believers, Evangelical Christian Baptists, Christians of the evangelical faith - Pentecostals, Seventh-day Adventists, Jews, Lutherans and many others.
A religious association in Russia is recognized as a voluntary association of citizens of the Russian Federation and other persons permanently and legally residing in the territory of our country, formed for the purpose of jointly professing and spreading the faith. Such an association must have the following characteristics corresponding to this purpose:
religion; performance of divine services, other religious rites and ceremonies; teaching religion or religious education of its followers.
Religious associations can be created in the form of religious groups and religious organizations. At the same time, the legislation prohibits the creation of religious associations in government bodies, other government bodies, government institutions and local governments, military units, state and municipal organizations. Let us draw your attention to the fact that persons working in these organizations are not prohibited from exercising freedom of conscience; we are only talking about a ban on creating associations on religious grounds in institutions and government bodies.
A religious group is a voluntary association of citizens and other persons permanently and legally residing in the territory of our country, which is created for the above purposes, carries out its activities without state registration and acquiring the legal capacity of a legal entity. If premises and other property are needed to carry out the activities of a religious group, they can be provided by members of this group for general use. Religious groups have the right to perform worship services, other religious rites and ceremonies, teach religion and provide religious education to their followers. If citizens have formed a religious group with the intention of later transforming it into a religious organization, they must notify local authorities self-government on its creation and the beginning of its activities.
A religious organization, like a religious group, is a voluntary association of citizens and other persons permanently residing legally on the territory of Russia. However, to create it you need state registration as a legal entity. Registered religious organizations are included in single register legal entities. State registration of religious organizations is carried out by justice authorities on the basis of submitted documents, which differ somewhat depending on which organization is registered: local or centralized. A local religious organization may include at least ten members who have reached the age of 18 and permanently reside in the same locality or in the same urban or rural settlement. The founders of such an organization can be at least ten citizens of the Russian Federation, united in a religious group, who have confirmation of the existence of this group in a given territory for at least 15 years, issued by a local government body, or confirmation of inclusion in the structure of a centralized religious organization of the same religion.
The charter of a religious organization must indicate not only the name, location, type of religious organization, religion and, in the case of belonging to an existing centralized organization, its name, but also the goals, objectives and main forms of activity; procedure for creating and terminating activities; structure of the organization, its governing bodies, formation procedure and competence; the source of funds and other property of the organization and other information related to the specifics of the activities of this religious organization.
According to its charter, a centralized religious organization must have at least three local organizations. Those centralized religious organizations whose structures have operated legally on the territory of Russia for at least 50 years at the time of applying for state registration have the right to use the words “Russia”, “Russian” and derivatives from them in their name. In addition, the name of any religious organization must contain information about its religion. The state reserves the right to refuse registration of a religious organization, listing in law the grounds for such refusal. Article 12 of the Federal Law “On Freedom of Conscience and Religious Associations” specifies as grounds for refusal of registration the contradiction of the goals and objectives of a religious organization with the Constitution of the Russian Federation and Russian legislation (indicating specific articles of laws to which they contradict); non-recognition of this organization as a religious one; inconsistency of the charter and other submitted documents with the requirements of the legislation of the Russian Federation or unreliability of the information contained in the documents; the presence in the state register of legal entities of a previously registered organization with the same name; incompetence of the founder(s). Refusal to register a religious organization can be appealed in court.
In addition, by ensuring guarantees of the rights and freedoms of its citizens, the state has the authority to suspend the activities of religious associations or liquidate religious organizations if they violate the law. For repeated or gross violations of the norms of the Constitution of the Russian Federation, Russian legislation, for violation of public safety and public order, for actions aimed at carrying out extremist activities, as well as for a number of other unlawful manifestations, religious organizations may be liquidated by a court decision.
Thus, until 1996, Aum Shinrikyo branches operated in Moscow and a number of other regions of Russia. A criminal case was opened against the leaders of this corporation operating in Russia on charges of antisocial activity. And in 2004, in Japan, the leader of the international religious corporation Aum Shinrikyo Chizuo Matsu-moto (ritual name Shoko Asahara) was sentenced to death. The basis for this court decision was the facts of the production of the deadly sarin gas and its use to carry out terrorist attacks in the Tokyo subway on the orders of Asahara.

2. Rights of religious organizations.

They can be roughly divided into two groups. The first includes rights typical of other organizations.
Religious organizations, like secular ones, can be owners. They may own buildings, land plots, industrial, social, charitable, cultural and educational objects, religious objects, as well as funds and other property necessary to support their activities, including those classified as historical and cultural monuments. Property owned by a religious organization is created through acquisition or creation at the expense of own funds, donations from citizens, organizations or transfer of property from the state. Religious organizations may own property abroad. In addition, the law recognizes the right of religious organizations to establish contacts and international relations, including for the purposes of pilgrimage. Religious organizations are allowed to carry out entrepreneurial activities and create their own enterprises. At the same time, such enterprises are subject to civil and labor law. And employees of religious organizations, as well as clergy, are subject to the procedure for social security, social insurance and pension provision in accordance with the legislation of the Russian Federation. For example, the Sofrino plant near Moscow produces church utensils, candles, and sews vestments. This enterprise provides employment to 3 thousand people. The Serebryanskoe partnership (formerly a state farm) operates under the Moscow Church of Evangelical Christians, and the Bethania company has been created to repair cars, produce window grilles, and provide intermediary services. A third of the proceeds from these businesses go to the church. The spiritual center of the Seventh-day Adventists in the Zaoksky district of the Tula region has significant plots of land where organic products are grown. There are many examples of economic activities of religious organizations of other faiths.
The second group consists of specific rights related to the nature of the activities of religious organizations.

Firstly, religious organizations have the right to act in accordance with their internal regulations.

Secondly, they can also establish and maintain religious buildings, structures and other places specifically intended for worship, prayer and religious meetings, religious veneration (pilgrimage). The law allows religious ceremonies in premises specially allocated by the administration of medical institutions and hospitals, orphanages and boarding homes for the elderly and disabled. They are permitted in institutions where convicted offenders are serving their criminal sentences. At the same time, for persons in custody, religious ceremonies are permitted in compliance with the special requirements of criminal procedural legislation. The law provides for the unhindered participation of military personnel in worship, religious rites and ceremonies, taking into account military regulations. In other cases not specifically specified, services, religious ceremonies and rituals are carried out in the manner established for holding rallies, processions and demonstrations. Thirdly, religious organizations have the exclusive right to invite foreign citizens for the purpose of engaging in professional, including preaching, religious activities.
Religious organizations also have the right to produce, acquire, and distribute religious literature and other materials and items for religious purposes. They enjoy the exclusive right to establish organizations for the publication of liturgical literature and religious objects. In addition, religious organizations have the exclusive right to create institutions of professional religious education for the training of clergy and religious personnel. Students of such educational institutions provided that these institutions have a state license, they enjoy all the rights and benefits provided for by Russian legislation.

The law specifically provides for charitable and cultural-educational activities of religious organizations. It can be carried out both directly by religious organizations and by organizations and media created for these purposes.

Religious organizations make a significant contribution to the formation of the spiritual and moral foundation of Russian society, an atmosphere of freedom of conscience, freedom of religion, have a beneficial effect on the development of religious life in the Russian Federation, and stimulate a revival of the desire for selfless service to religious ideals and values. Diverse forms of religious service are expanding, the number of religions and religious movements operating in Russia is growing.

3. The problem of maintaining religious peace.

The state and society actively support various shapes social service of religious associations. Funds may be allocated from the state budget for the restoration, maintenance and protection of temples and other objects that are monuments

The state and society actively support various forms of social service of religious associations. Funds may be allocated from the state budget for the restoration, maintenance and protection of temples and other objects that are historical and cultural monuments. Anyone who visits a place memorable for Russians - the monument on Poklonnaya Hill in Moscow, is struck by the fact that here, not far from each other, religious buildings of the Orthodox, Jews and Muslims are located. This is a place of worship for those who died for their Motherland, who were not separated by belonging to different religions.
A system of government bodies and departments is being formed, and there is a staff of employees who communicate with religious associations. Religious leaders are invited to serve on various advisory councils of federal and regional authorities.

In the new Russia, the influence of religious organizations on public life and political processes is increasing. This growth is manifested in numerous acts of charity and mercy of different faiths, in the joining of efforts in carrying out human rights, peacekeeping, and environmental campaigns.
For sustainable and sustainable development multi-religious Russia needs to develop multi-religious Russia needs to maintain inter-religious peace. Otherwise, our country will be on the brink of disaster. What are the “risk factors” that threaten interreligious peace and harmony?

Firstly, religious intolerance, especially if it develops into antagonism. While taking into account the aspirations, needs, and interests of more numerous and influential religious organizations, no one should trample on the legal rights or offend the religious feelings of a minority. The role of a competent consultant can be played by the Council for Interaction with Religious Associations under the President of the Russian Federation, which includes leaders of 11 of the most authoritative religious organizations. Cooperation of religious organizations of different faiths is possible in a variety of issues: from charity and mercy to joint environmental and peacekeeping programs.
Secondly, the expansion of the activities of non-traditional faiths and religions and the emergence of no less widespread opposition to them, the desire to deprive non-traditional faiths and religions of access to the media, education, and the opportunity to engage in charitable activities.

The so-called new religious movements (in the world up to 140 million believers are their adherents, and in Russia their number, according to various estimates, reaches 300-400 thousand) are extremely heterogeneous. Some are busy with mercy and charity, spending most of their money and energy on helping their neighbors, others are focused on their own internal community problems and religious practice, ignoring the life of society and its concerns. And some are more similar to religious and philosophical teachings or medical and health systems, minimizing the usual forms of religious life.
Religious scholars note that many non-traditional cults represent a special type of religious organizations. As a rule, they lack strictly developed creeds, and their structure is often rigidly hierarchical with an authoritarian leader. They are characterized by opposition to officially recognized values and church ideals. The cult in such communities is combined with the use of methods of psychological influence and manipulation. Such activities have a harmful and sometimes destructive effect on individual and social consciousness and lead to disruption of the socialization of the individual. Followers of such cults quit work, study, and leave their families. An example of such a cult is the White Brotherhood Yusmalos, which preached the end of the world in October 1993, faith in the new incarnation of Christ in Maria Devi Christos (this name was adopted by one of the founders of the organization, Marina Tsvigun).

Some religious groups and communities clearly fall under the definition of extremist.
Politicians, of course, have to take into account the specifics of various religious organizations when building their relations with them.

III. Primary consolidation of knowledge (20 minutes).

1. What is freedom of religion

2. What is a religious association.

3. Signs of a religious association

4. Religious organization.

5. List the rights of religious organizations.

6. Give the concept of definitions: religious tolerance, religious conflict.

IV. Summing up the lesson (2 minutes).

Giving and justifying assessments of students' knowledge.

V. Information about homework(6 minutes).

1.Make a table on the topic: “Religious conflicts of the twentieth century”

A) Islamic fundamentalism;

B) Religious confrontation in Ireland;

B) Islamic revolution in Iran;

D) Conflict between Hindus and Islamists;

D) Confrontation between Serbs and Croats;

E) Liberation theology.

2. Learn the notes.

The Constitution of the Russian Federation states that the Russian Federation is a secular state in which the church is separated from the state. But relations between religious organizations and the state are regulated by law and are based on legal principles.

Religious associations

In 1997, the law “On Freedom of Conscience and Religious Associations” was adopted, which regulates the right of citizens to profess any religion, including not to profess any, the right to change and spread religious beliefs.

This law also prohibits the involvement of children in religious associations against their will or without parental consent. Over half of the religious communities in the Russian Federation belong to the Russian Orthodox Church - this is about 75% of Russian believers. 18% of Russian believers belong to Muslim communities, and in total there are 43 spiritual administrations of Muslims in Russia. Also in our country there are 113 Buddhist communities whose central administration has been in operation since 1946. Other religious organizations in the Russian Federation include: Old Believers, the Roman Catholic Church, Baptist Christians, and Evangelical Christians.

Definition of a religious association

In the Russian Federation, a religious association is understood as a voluntary association of citizens and other persons who legally reside on the territory of the Russian Federation, which was formed for the purpose of jointly professing faith, as well as its dissemination. The following are considered signs of a religious association:

Religion;

Teaching religion, religious education;

Performing services, rituals, and ceremonies.

Religious groups and organizations are considered forms of religious associations. But the creation of such associations is prohibited within state authorities and in government institutions.

To create a religious group or organization, state registration is required, which is carried out as a legal entity. Such registration is carried out by the justice authorities.

To do this, certain documents are required; the list of documents varies depending on the type of organization being registered. You can register a local or centralized organization.

Local and central organizations

Local religious registration includes at least ten participants who have reached the age of majority. And the charter of such an organization must necessarily indicate: name, type of religious organization, location, religion, goals and main forms of activity of the organization, procedure for creation and termination, governing bodies of the organization and its structure.

Centralized a religious organization must include at least three local organizations.

The danger of totalitarian sects

Many non-traditional religious organizations that have emerged more recently represent a rigid hierarchical system with an authoritarian leader.

For such communities, the cult of the leader is inherent, which is created using psychological methods of influence and skillful manipulation.

There are known cases when such communities led people to inappropriate behavior and to the destruction of their own lives and public order. Many people who fall under the influence of such organizations give up school, work, family and devote themselves entirely to worshiping the leader of the community.

Topic 16. Public and individual consciousness

Individual consciousness is the consciousness of the individual, the formation of which occurs due to its socialization. Social consciousness is higher form reflections of reality, which does not exist without social interaction.

Social and individual consciousness

Social and individual consciousness have their similarities and differences. So the similarities include the following factors:

Reflection of social life;

Socio-historical practice as a basis;

General form existence in images, concepts and norms;

common goal in the form of satisfying human needs;

Expressed using language.

At the same time, individual and social consciousness have a number of differences. Thus, public knowledge is more voluminous than individual knowledge. It includes successive knowledge and norms.

Social and individual consciousness can contain contradictions and create conflict with each other. The enrichment of public consciousness often occurs thanks to the individual consciousness of certain individuals, for example: N. Tesla, C. Darwin.

Individual consciousness has greater mobility than public consciousness. At the same time, individual consciousness disappears at the moment of death of its carrier, in contrast to social consciousness, which has the peculiarity of passing from generation to generation.

Socialization of the individual

The process of assimilation and development by an individual of social experience and cultural norms is called socialization. Socialization is necessary for a person to feel comfortable in society.

The socialization process begins at three months of age and lasts throughout life. During this time, a person can “try on” himself a large number of social roles.

Socialization occurs in three stages. The first stage is the socialization of the child preschool age, the second is the period of the child’s education at school, the third is the socialization of an adult individual (student, parent, employee, grandfather).

Socialization is often divided into three main categories:

1. Socialization in the field of communication. Includes the development of communication skills in society, creating a circle of friends and acquaintances, and choosing an environment.

2. Socialization in the field of activity. It implies an expansion of the individual’s activities, the acquisition of new skills, and the identification of the most important ones for oneself.

3. Socialization in the sphere of consciousness. The process as a result of which one’s own “I” is understood, as well as the choice of the most acceptable social role.

Topic 17. Political consciousness and political ideology

One of the forms of social consciousness is political consciousness. Political consciousness is directly related to the thoughts and experiences of a participant in the political process.

Political consciousness

The subjective internal attitude of people to objective political conditions, functions and roles in political life is usually called political consciousness. The reflection of political phenomena in people’s thought processes, experiences and feelings is political consciousness.

This type of consciousness is based on negative or positive value political relations. Moreover, the political consciousness of each person is formed in completely different ways and in a certain way reflects objective political processes.

Reflection occurs at two levels: everyday-practical or ideological-theoretical.

Political ideology

The interests of different social groups are reflected in political ideology. Such an ideology contains the views of a particular group on the actions of power, on power itself, on political life and on the use of power in their own interests.

With the help of political ideology, one can determine what state power should be and what policies should be pursued by it. In other words, political ideology is a system of ideas and concepts that reflect the view of the political life of a certain subject.

Political ideology functions in the minds of citizens and it is it that ultimately determines political behavior citizens. And the strength of an ideology can be determined by the degree of its assimilation by citizens and the extent of its implementation.

Political psychology

One of the main elements of political consciousness is psychological psychology. This concept refers to political feelings, moods and emotions, and other psychological components of the political life of society.

Political psychology is formed in Everyday life, it is formed in the process of interaction of citizens with various government institutions. This happens at the level of ordinary consciousness.

Political psychology can be spoken of as practical type consciousness. This type of consciousness is an unsystematized and sometimes contradictory set of views and subconscious elements.

The relatively stable parts of political psychology include morals, common sense, and mentality. Emotions, moods, expectations and experiences are usually considered more changeable.

All of the listed components of political psychology have a direct impact on human political behavior.

The following types of political psychology are distinguished: personality psychology (for example, the personality of a leader), small group psychology and large group psychology social group and communities. They also highlight the political psychology of the masses and mass sentiments.