CHARITABLE AID. - It is a tax that,
in accordance with can. 1505, the local Ordinary may,
if a special necessity of the diocese requires it, impose as a charitable contribution on all beneficiaries,
whether secular or religious (can. 1505). This right
is conferred on local Ordinaries, with the vicar general however excluded,
and it is subject to an urgent
and particular necessity of the diocese, a necessity that can
arise in many ways.
I. HISTORICAL NOTES
The s.c. [caritative subsidy] originates from the decree of the Third Lateran Council (A.D. 1179). It was applied quite rarely and did not enjoy the favor iuris. As a general principle, the consent of the Chapter was required in order to apply it. For Italy there were moreover particular restrictions, imposed by Innocent XI. The bishop could exact the s.c. only once, upon his first entry into the diocese, and in the amount used during the last forty years. If, then, a grave necessity should arise subsequently, it was necessary to ask permission from the Holy See before imposing the s.c. After the spoliation of ecclesiastical goods and after the introduction of the ecclesiastical hierarchy into the mission lands, many episcopal Curias had to resort to all means permitted by law, in order to be able to provide for the needs that grew every day, 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 from secular or religious beneficiaries alone, when the latter enjoy a secular benefice incorporated or not incorporated into the religious house.
It cannot, however, be required of clerics lacking a benefice; nevertheless, account must be taken of the new concept concerning the endowment of a benefice, greatly broadened by can. 1410.
The restrictions imposed by ancient law concerning the procedures preliminary to the introduction of the s. c. were not adopted by the Code, which, both as regards the gravity of the reason and as regards the determination of the amount of the subsidy, leaves the decision to the prudent judgment and the conscience of the Ordinary himself, who, however, since this is an odious matter, will do well to seek the opinion of the Chapter or of the diocesan consultors, or else to secure the prior approval of the S. Congr. of the Council, against any protests by the benefited clerics concerning the amount and the necessity of the s. c. Later the S. Congr. of the Council itself, by circular no. 1718/22 of 10 Feb. 1923, suggested imposing pensions on the better-endowed benefices. In view then of the needs and necessities of the clergy, especially of old and invalid priests, by other circulars no. 1800 of 10 Apr. 1932 and no. 1754 of 25 June 1934 it directly imposed on all benefices and especially on the parishes better provided for in Italy a s. c., to be established, year by year, on the income of the benefice as it actually results from the budget, which is to be drawn up every year. Consequently the Ordinaries must require each year an account of the revenues of the parish; notify to the same Congregation, within a month of the vacancy, every benefice that has become vacant and any changes in its revenues; further require from the candidates a written and signed declaration, to be kept in the Curia, by which the new holders bind themselves to submit to the amount of the s. c. imposed and possibly to be imposed by the Holy See; propose to the Holy See a levy of a minimum of 5% to a maximum of 35%, from the benefices provided for, which have a net income exceeding 8,000 lire (prewar) in the countryside and 8,000 lire in episcopal sees. It is no longer the Curia that determines the contribution or subsidy to be given, but every case must be submitted to the S. Congr. of the Council, which gives the final approval. The annual quotas collected from the benefices thus taxed must be invested in securities and constitute a permanent fund, the income of which is destined for the indigent clergy.
The same Congregation by circular no. 1/41 of 1 July 1941 prescribed the institution of a Subsidy Fund for the needy-invalid clergy, to be obtained by the contribution of one centesimo, later raised to one lira, for every inhabitant of the parish, which must be deposited half-yearly with the same dicastery, which then, at the request of the bishops, distributes the contributions according to needs. To obtain this contribution the bishop may order annual collections, fix a "Day" for the needy and invalid clergy on some solemnity, or take something from the 2% percentage on ecclesiastical benefices, and from the possible income of the s. c., or pension on the better-endowed benefices.
III. EVOLUTION
A radical transformation that is superseding the concept of the charitable subsidy has occurred in recent years. From 1946 onward the Holy See has attempted, through various laws, to achieve the equalization of benefice revenues, granting bishops the power to detach lands from the richer benefices in order to assign their revenue to poorer benefices or in favor of institutions such as the seminary; in any case to relieve the indigence of the needy clergy. With these measures the tax of the charitable subsidy imposed during the vacancy of a benefice is falling into disuse. Moreover, whereas the Subsidy Fund was for the benefit of the needy and invalid clergy, these measures aim to relieve the indigence of the clergy, without regard to the condition of invalidity. Today, therefore, rather than of the charitable subsidy, one should speak of assistance to the clergy in general.
Bibliography6 works
Giuseppe Palazzini