of March 23, 2004 No. 6645
About accounting and use of the charitable help in religious groups and the religious organizations in Turkmenistan
For the purpose of streamlining of accounting and use in Turkmenistan of the technical, financial, humanitarian assistance, the charitable and cash gifts arriving in religious groups and the religious organizations I decide:
Approve the enclosed Regulations on accounting and use of the technical, financial, humanitarian assistance, charitable and cash gifts in religious groups and the religious organizations in Turkmenistan.
President of Turkmenistan
Approved by the resolution of the President of Turkmenistan of March 23, 2004 No. 6645
1. This Provision is developed according to the Law of Turkmenistan from 21 Garashsyzlyk 2003 "About religious liberty and the religious organizations" and determines procedure, accounting and use in Turkmenistan of the technical, financial, humanitarian assistance, the charitable and cash gifts (further hereinafter are referred to as the charitable help) arriving in religious groups and the religious organizations (the religious organizations hereinafter are referred to as further), venues of religious church services, ceremonies and ceremonies, pilgrimages, on cemeteries (venues of religious practices and ceremonies hereinafter are referred to as further).
2. The purpose of regulation of accounting and use in Turkmenistan of the charitable help is creation of conditions for realization of constitutional rights of citizens on religious liberty and rendering assistance in their implementation.
3. The charitable help shall be voluntary, coercion to giving such help or its requirement in the form of obligatory payments is forbidden by the law.
4. The religious organizations in the territory of which venues of religious practices and ceremonies are located provide control of work on accounting and use of the charitable help.
5. Accounting of the arriving charitable help is performed by the employee of the religious organization who is specially appointed for this purpose.
6. Data on the charitable help are entered in the special magazine. Data include:
the name and the address of the legal entity giving charitable help;
surname, name, middle name and the address of the physical person giving charitable help;
types and the purposes of the given charitable help;
time of rendering the charitable help (number, month, year);
the data characterizing the transferred equipment, transport and the equipment (the name, type, brand, quantity, etc.), and concerning money - the amount and currency type.
Data on the charitable help which arrived from venues of the religious practices and ceremonies located in the territory of the religious organizations by leaving by citizens of such help in ballot boxes, specially allotted places or transfer to employees of the religious organizations are entered in the special magazine based on statements which are drawn up by the special commission created in the religious organizations as a part of at least 3 people.
7. Documentation on expenditure of the charitable help is constituted by the special commission appointed by the religious organizations.
The audit committee of the religious organizations controls expenditure of the charitable help.
8. The religious organizations together with quarterly information on the done work represent data on accounting and expenditure of the charitable help in Gengeshi for religions in case of the President of Turkmenistan.
9. The charitable help in type of money arriving to venues of religious practices and ceremonies is distributed as follows:
20 percent are transfered to account Gengesha for religions in case of the President of Turkmenistan for rendering assistance to other venues of religious practices and ceremonies needing this help;
the rest is used by the religious organizations for the production needs, carrying out construction works, works on improvement, accomplishment of the obligations provided by charters of these organizations.
The religious organizations also distribute to the needing people of donation of special purpose (St. Petersburg).
10. If rendering the charitable help is connected with execution of certain religious practice, then the religious organizations provide holding these actions in time, convenient for the population, and the place.
11. Information on receipt by the religious organizations of the charitable help in type of property or money on the amount exceeding 50 average monthly amount of compensation following the results of 6 months in accordance with the established procedure is submitted in National institute of the state statistics and information of Turkmenistan.
12. Persons guilty of abuse of regulations of accounting and use of the charitable help are made responsible according to the legislation of Turkmenistan.
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