Právní, účetní a daňová problematika církevních organizací

Abstract

In this work there is analyzed the problem of non-profit organizations, with special attention to religious non-profit organization. First, there is described how are these organizations formed and how they disappear, the species is what we share; what is their mission in today's society, which are their vision, functions and objectives. The next section deals with accounting in the non-profit sector organizations - first general and then focus on religious organizations. The last part describes the principle of taxation of non-profit organizations. In the practical part of this work is described in details the organizational structure, basic vision, mission and objectives of the selected religious organizations: The local community of the Salesians of Don Bosco in Ostrava. There is also extensively discussed the accounting organization of this church and its taxation, which is here pointed out some key differences in accounting and taxation of the organization compared to other non-profit organizations. After the analysis of non-profit organizations in this work shows that there are some differences between the church and other voluntary sector organizations, such as another form of the Income statement, as well as religious organizations that may engage in certain employment conditions, or that the religious organizations subsidies are not considered subject to tax corporate income. The results of this analysis show that except for some minor differences, accounting and taxation are similar to religious non-profit organizations, like other organizations in the non-profit sector.