01-‐05 June Tagbilaran, Bohol - 3The Official Website of the Arch

01-­‐05 June Tagbilaran, Bohol Proper&es —  Question: What is the highest form of guarantee that the land will not be disputed? —  Answer: When the land is registered under the operation of a Torrens System of Land Registration (Sections 14 and 33 of PD 1529 and Act No. 496 and under Sec. 48 (b) of CA No. 141, as amended, otherwise known as the Public Land Act —  Example : St. Mary’s Shrine, Archdiocese of Davao Proper&es —  Question: Do heirs have the right over properties donated but are non performing? —  Answer: Art. 764 of the New Civil Code provides: when the donee fails to comply with any of the conditions set forth by the donor —  Example: land donated for a church site but not used as such. Proper&es —  Question: What is the role of Tax declarations on the guarantee of ownership? —  Answer: Tax declarations or realty tax payments are not conclusive evidence of ownership but they are good indicia of possession in the concept of an owner. They constitute at least proof that the holder has a claim of title over the property ( Ramos Balalio vs. Ramos, 479 SCRA 533 23 January 2006) Proper&es —  Question: Can we use property that is already with a “ religious” title for rental or other business purposes to generate funds for the church? —  Answer: Yes, but income derived shall be subject to income tax ( Section 30, NIRC of 1997; CIR vs CA & YMCA, 298 SCRA) Proper&es —  SEC. 234. RA 7160 Exemptions from Real Property Tax. -­‐ The following are exempted from payment of the real property tax: —  (b) Charitable institutions, churches, parsonages or convents appurtenant thereto, mosques, nonprofit or religious cemeteries and all lands, buildings, and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; Proper&es —  In the case of Bishop of Nueva Segovia v. Provincial Board of Ilocos Norte, 51 Phil. 352 [1972], this Court included in the exemption a vegetable garden in an adjacent lot and another lot formerly used as a cemetery. —  It was clarified that the term "used exclusively" considers incidental use also. Thus, the exemption from payment of land tax in favor of the convent includes, not only the land actually occupied by the building but also the adjacent garden devoted to the incidental use of the parish priest. Proper&es —  "Moreover, the exemption in favor of property used exclusively for charitable or educational purposes is 'not limited to property actually indispensable' therefor (Cooley on Taxation, Vol. 2, p. 1430), but extends to facilities which are incidental to and reasonably necessary for the accomplishment of said purposes. Proper&es — Such as in the case of hospitals, 'a school for training nurses, a nurses' home, property use to provide housing facilities for interns, resident doctors, superintendents, and other members of the hospital staff, and recreational facilities for student nurses, interns, and residents' (84 CJS 6621), Proper&es —  Camillus MedHaven is owned and operated by the Order of St. Camillus Philippines. A most respected care provider worldwide, the Camillian Fathers are engaged in the health care of the abandoned sick, dying and the elderly. Their message of healing is best described as comfort and care with compassion. —  The Order of St. Camillus is a religious congregation of priests and brothers founded by St. Camillus de Lellis. Proper&es —  [G.R. No. 144104. June 29, 2004.] —  LUNG CENTER OF THE PHILIPPINES, petitioner, vs. QUEZON CITY and CONSTANTINO P. ROSAS, in his capacity as City Assessor of Quezon City, respondents. —  Non-­‐stock, non-­‐profit institution —  The petitioner accepts paying and non-­‐paying patients. It also renders medical services to out-­‐
patients, both paying and non-­‐paying. Aside from its income from paying patients, the petitioner receives annual subsidies from the government. Proper&es —  To determine whether an enterprise is a charitable institution/entity or not, the elements which should be considered include: —  1. the statute creating the enterprise, —  2. its corporate purposes, —  3. its constitution and by-­‐laws, the methods of administration, —  4.the nature of the actual work performed, the character of the services rendered, the indefiniteness of the beneficiaries, —  5. and the use and occupation of the properties. Proper&es —  As a general principle, a charitable institution does not lose its character as such and its exemption from taxes simply because it derives income from paying patients, whether out-­‐patient, or confined in the hospital, or receives subsidies from the government, so long as the money received is devoted or used altogether to the charitable object which it is intended to achieve; and no money inures to the private benefit of the persons managing or operating the institution. 18 Proper&es —  In Congregational Sunday School, etc. v. Board of Review, 19 the State Supreme Court of Illinois held, thus: —  . . . [A]n institution does not lose its charitable character, and consequent exemption from taxation, by reason of the fact that those recipients of its benefits who are able to pay are required to do so, where no profit is made by the institution and the amounts so received are applied in furthering its charitable purposes, and those benefits are refused to none on account of inability to pay therefor. Proper&es —  Question: Can foreign congregations own properties in the Philippines? —  Answer: Yes, if and when they are accredited as corporation sole ( Republic vs. IAC, 168 SCRA 165) —  Answer: SEC Opinion, 08 August 1994. It may acquire land only when records are submitted showing that the members of the Church or religious denomination represented by it constitute at least 60%. Proper&es —  Q: Does the Government recognize that the church can alienate properties by donation? —  A: any corporation sole may purchase and hold real estate and personal property for its church, charitable, benevolent or educational purposes. Such corporation may sell or mortgage real property held by it by: 1.Court Order where the property is situated; —  2. Notice of the application for leave to sell or mortgage has been given by publication or otherwise; —  3. Subject application must be made by petition, duly verified by the chief archbishop, bishop, priest ... Proper&es —  4. Subject application may be opposed by any member of the corporation sole —  Provided: In cases where the rules, regulations, and discipline of the religious denomination etc concerned represented by such corporation sole regulate the method of acquiring, holding, selling and mortgaging real estate and personal property, such rules, regulations, and discipline shall control, and the intervention of the courts shall not be necessary. Proper&es —  Archdiocese to donate a property to a religious congregation, and the Register of Deeds does not want to process the papers. What to do? —  ( Archdiocese of Davao to donate to a religious congregation) Other concerns: —  Registration of vehicles: —  Parishes are not juridical entities, it is the Corporation Sole that has the juridical entity; —  Effects if registered under the name of the Parish Priest; —  The practice is that vehicles are registered under the name of the Parish Other concerns: — Immigration issues, how to help the religious orders in their visa applications: — ( ex. Arch of Davao-­‐ identify the liaison officer (LO)of the Diocese; identify the LOs of the religious orders , meeting with BID officials ) — ( Redemptorist’s concern: expired tourist visa of foreign students) Other concerns: —  Graft and corruption experienced by some religious congregations: —  (Bureau of Fire and Protection) Other concerns —  Columbarium Projects : HLURB Resolution No. 797, series of 2007 —  1.Submit the application and development permit to HLURB for preliminary approval of the development permit; —  2. If with development permit, apply for registration and exemption from license to sell ( with affidavit of the Archbishop) —  ( Columbarium Project of the Archdiocese of Davao) What is an OECONOMUS? —  O-­‐ Over all trouble. . . . . Shooter J —  E-­‐ Entrepreneur / Expert badminton player —  C-­‐ Call center agent —  O-­‐ Object of anger of delinquent lessees —  N-­‐No non-­‐sense negotiator (CBA) —  O-­‐ Organized Financial Manager —  M-­‐ member of the board and all other boards —  U-­‐ “Unique” person ( Pari na, dancer at singer pa J ) —  Unifying factor of all the Undesirables of the diocese J. . .whatever that means —  S-­‐ shock absorber of the Bishop J THANK YOU J