CHARITABLE SUBSIDY. – It is a tax which, in accordance with can. 1505, the local Ordinary may, if a special necessity of the diocese so requires, impose as a charitable contribution upon all beneficiaries, whether secular or religious (can. 1505). This right is conferred upon local Ordinaries, with the exception however of the vicar general, and is subject to an urgent and particular necessity of the diocese, which can arise in many ways.
I. HISTORICAL NOTES
The charitable subsidy (s. c.) traces its origin to the decree of the Third Lateran Council (a. 1179). It was applied very rarely and did not enjoy the favor of the law. In principle, its application required the consent of the Chapter. In Italy, moreover, there were particular restrictions imposed by Innocent XI. The bishop could exact the s. c. only once, at his first entry into the diocese, and in the amount used in the preceding forty years. If a grave necessity should subsequently arise, it was necessary to seek permission from the Holy See before imposing the s. c. After the spoliation of ecclesiastical goods and the introduction of ecclesiastical hierarchy into mission territories, many episcopal curias had to resort to all means permitted by law in order to meet the growing needs and to restore in some way the s. c., which had almost fallen into disuse (cf. Provincial Council of Quito 1869, Third Plenary Council of Baltimore, Plenary Council of Latin America, etc.).II. NATURE
The s. c. is an extraordinary tax. It may be exacted only from secular or religious beneficiaries, the latter being subject to it only when they hold a secular benefit incorporated or not incorporated into the religious house. It cannot, however, be demanded of clerics without a benefice; nevertheless, account must be taken of the new concept regarding the endowment of the benefice, which has been considerably enlarged by can. 1410.The restrictions imposed by ancient law regarding the modalities for the introduction of the s. c. have not been adopted by the Code, which, both for the gravity of the motive and for the determination of the amount of the subsidy, leaves the decision to the prudent judgment and conscience of the Ordinary himself. Nevertheless, since this is an odious matter, it will be expedient for him to seek the opinion of the Chapter or of the diocesan consultors, or to obtain prior approval from the Sacred Congregation of the Council, in order to forestall any remonstrances from the beneficiary clergy regarding the amount and necessity of the s. c. Later, the Sacred Congregation of the Council itself, by circular no. 1718/22 of 10 Feb. 1923, suggested imposing pensions upon the better-endowed benefices. Then, in view of the needs and necessities of the clergy, especially of aged and infirm priests, by other circulars no. 1800 of 10 Apr. 1932 and no. 1754 of 25 June 1934, it directly imposed upon all benefices, and especially upon the better-provided parishes in Italy, an s. c., to be determined year by year on the basis of the actual income of the benefice as shown in the annual budget. As a consequence, Ordinaries must each year demand an account of parish revenues; notify the same Congregation, within a month of a vacancy, of every benefice that becomes vacant and of any changes in its revenues; further, they must require from candidates a written and signed declaration, to be kept on file in the curia, by which the new holders bind themselves to submit to the measure of the s. c. imposed or to be imposed by the Holy See; and they must propose to the Holy See a levy ranging from a minimum of 5% to a maximum of 35% upon the well-endowed benefices whose net income exceeds 600 lire (pre-war) in country places and 800 lire in episcopal sees. The determination of the contribution or subsidy to be given is no longer made by the curia, but each case must be submitted to the Sacred Congregation of the Council, which gives the definitive approval. The annual quotas collected from the taxed benefices must be invested in securities and form a stable fund, the income of which is destined for indigent clergy.
The same Congregation, by circular no. 1/41 of 1 July 1941, prescribed the establishment of a fund for the relief of needy and infirm clergy, to be obtained by a contribution of one cent, later raised to one lira, for each inhabitant of the parish, which must be deposited with the same dicastery every six months; the dicastery then distributes the contributions according to need at the request of the bishops. To obtain this contribution, the bishop may order annual collections, set aside a “Day” for the needy and infirm clergy on some solemnity, or levy a certain percentage (2%) on ecclesiastical benefices, and from any income derived from the s. c. or pension on the better-endowed benefices.