edndori asked this question on 4/3/2000:
From the legal point of view, who actually owns a church?
Being a non-profit organization, can it have stockholders.
Does the corporation own everything, but cannot itself be owned?
How does this work?
darwitt gave this response on 4/4/2000:
For diocesan churches the Bishop, in his role as Bishop,is owner of those churches and other property. The head of Religious orders can own churches in the name of that religious organization, such as Jesuits, Dominicans, etc. There would be no stockholders and other corporations would not make a takeover bid. There very well may be a Board to help run the affairs of the diocese, order, etc. They would be like any business in having to make reports showing they are in compliance with the laws.
edndori asked this follow-up question on 4/4/2000:
That does shed some light, but my question was poorly phrased. What I was trying to ask was: If the Church exists as a government recognized legal entity, able to own property and have special privelages such as tax free status, who owns that legal entity?
darwitt gave this response on 4/4/2000:
Well, that's why a said that the Bishop AS Bishop owns the assets of the diocese. He doesn't own it as an individual. If one Bishop retires, he couldn't keep all the assets of the diocese. The next person appointed to the OFFICE would "own" dioceson property. The legal status of a corporation and a tax exempt foundation are different, but the status of property in the eyes of the law would be much the same. If a corporation had no stock holders the president of the corporation would "own" the assets of the company unless a board of directors was the legal owner. The Catholic Church is hierarchical with the Bishop at the top of the hierarchy. The Bishop would not have a board of directors to tell him what he must do. He may have a board to advise. Also he may delegate authority to handle property, and I'm sure that normally the Pastor of the diocesan church would be delegated authority to handle Parish property. The Bishhop if he wished could also sell a church to a corporation or foundation made up of the parishioners.
I hope that helps.
edndori asked this follow-up question on 4/4/2000:
That helps a lot. This is the specific case I am trying to figure out, without pestering them directly: Who owns the Church of Jesus Christ of Latter Day Saints. It is a world wide organization with headquarters in Salt Lake City Utah.
The web page at http://lds.org/conference/a1997en/a1997en%5F2%5F1%5Fdavis.html contains the The Church Audit Committee Report for 1977.
It is addressed to "To the First Presidency of The Church of Jesus Christ of Latter-day Saints".
From what you have said I suspect that they, as the First Presidency, not as individuals, would be considered the owners.
What do you think?
darwitt gave this response on 4/4/2000:
I agree. The Mormons are somewhat different than the Catholic Churches that I am familiar with, but they also are strongly Patriarchal and hierarchical, so probably are very similar.
The average rating for this answer is 5.
edndori rated this answer a 5.
Thank you very much. I really appreciate your assistance with this. I don't really NEED to know, but it was an itch I couldn't scratch!