Fourth Synod Compiled Acts, Declarations and Statutes
that is subject to the approximate 10% tithe. 96 Such process should take into consideration the goals of the Diocese to build up the Body of Christ, to support Catholic education, and to recognize the differences in parishes (e.g., those with an abundance of material wealth and those without, those that operate parish schools and those that do not). Such formula should attempt to be fair and just to all, while at the same time provide adequate financial resources to the Diocese, so that the Diocese can accomplish its intended mission. 146. Reflecting the structure of the Diocese and parishes as distinct juridic persons in canon law, the Diocese and all parishes shall be incorporated in civil law as distinct not-for-profit corporations for purposes of diocesan and parochial operations. Real estate holdings of the Diocese and the parishes shall be titled in distinct real estate trusts. 147. a) The acquisition, transfer and alienation of real estate for any church or for any ecclesiastical institution or society which is under the jurisdiction of the Diocesan Bishop, require the written authorization of the Diocesan Bishop, who must obtain the consent of the Diocesan Finance Council, the College of Consultors and the parties concerned when required to do so depending on the value of the property, as well as the permission of the Holy See in certain cases, as provided by canons 1291-1295 of the Code of Canon Law and the complementary norms of the United States Conference of Catholic Bishops.
b) All legal matters concerning property and administration should be referred immediately to the Diocesan Curia.
148. All deeds, abstracts of title and other legal instruments relating to churches, schools, rectories, convents, cemeteries, and other diocesan property, or property used by any parish or subdivision thereof, shall be filed and kept at the Diocesan Curia. 149. a) Pastors are forbidden to erect any new buildings or to demolish or substantially alter any existing buildings without the written permission of the local Ordinary.
b) They are forbidden to enter into any contract with any architect, engineer or contractor before receiving written permission of the local Ordinary.
c) It is the duty of the pastor to inform the architect, engineer or contractor of diocesan regulations.
96 Cf. c. 1263.
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