CHARITABLE CONTRIBUTION. — This is a tax which, in accordance with can. 1505, the Ordinary of the place may, if a special need of the diocese requires it, impose as a charitable contribution on all beneficiaries, both secular and religious (can. 1505). This right is conferred upon the Ordinaries of the place, with the exception of the vicar general, and is contingent upon an urgent and particular need of the diocese, a need that may arise in many ways.
I. HISTORICAL OUTLINE
The charitable subsidy originates from the decree of the Third Lateran Council (A.D. 1179). It was applied very rarely and did not enjoy the favor of the law. As a general principle, its application required the consent of the Chapter. For Italy, there were also particular restrictions imposed by Innocent XI. The bishop could exact the charitable subsidy only once, upon his first entry into the diocese, and in the amount customary during the preceding forty years. If a grave necessity subsequently arose, it was necessary to request permission from the Holy See before imposing the charitable subsidy. After the confiscation of ecclesiastical property and the introduction of the ecclesiastical hierarchy in mission territories, many episcopal Curias had to resort to every means permitted by law in order to meet needs that were increasing each day and, in some way, restore the charitable subsidy, 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 charitable subsidy is an extraordinary tax.It may be levied only on secular or religious beneficiaries, when the latter enjoy a secular benefice incorporated or not incorporated into the religious house. It may not, however, be required of clerics without a benefice; nevertheless, account must be taken of the new concept of the endowment of a benefice, considerably broadened by can. 1410.
The restrictions imposed by the ancient law regarding the procedures preliminary to the introduction of the charitable subsidy were not adopted by the Code, which, both as regards the gravity of the reason and the determination of the amount of the subsidy, leaves the decision to the prudent judgment and conscience of the Ordinary himself. Since, however, this is an odious matter, he will act appropriately if he seeks the opinion of the Chapter or of the diocesan consultors, or secures prior approval from the S. Congr. of the Council, in view of possible objections from beneficiary clerics concerning the amount and necessity of the charitable subsidy. Later, the S. Congr. of the Council itself, by circular no. 1718/22 of 10 February 1923, suggested imposing pensions on the better-endowed benefices. In view, moreover, of the needs and necessities of the clergy, especially elderly and invalid priests, by further circulars, no. 1800 of 10 April 1932 and no. 1754 of 25 June 1934, it directly imposed on all benefices, and especially on the better-endowed parishes in Italy, a charitable subsidy to be established annually on the income of the benefice as actually shown in the accounts, which were to be drawn up each year. Consequently, Ordinaries must require an annual statement of the parish revenues; notify the same Congregation, within one month of the vacancy, of every benefice that has become vacant and of any changes in its revenues; moreover, require candidates to provide a written and signed declaration, to be kept in the Curia, by which the new incumbents undertake to submit to the amount of the charitable subsidy imposed, and to any amount that may subsequently be imposed by the Holy See; and propose to the Holy See a levy ranging from a minimum of 5% to a maximum of 35% on well-endowed benefices having a net income exceeding 8,000 lire (prewar) in rural areas and 8,000 lire in episcopal sees. The contribution or subsidy to be given is no longer determined by the Curia; rather, each case must be submitted to the S. Congr. of the Council, which grants definitive approval. The annual sums collected from benefices taxed in this way must be invested in securities and constitute a permanent fund, whose income is intended for indigent clergy.
The same Congregation, by circular no. 1/41 of 1 July 1941, prescribed the establishment of a Fund for subsidies to needy and invalid clergy, to be financed by a contribution of one cent, subsequently raised to one lire, for each inhabitant of the parish. This contribution was to be deposited every six months with the same dicastery, which would then, at the request of the bishops, distribute the subsidies according to need. To obtain this contribution, the bishop may announce annual collections, designate a “Day” for needy and invalid clergy on some solemn occasion, or draw something from the 2% levy on ecclesiastical benefices and from any income derived from the charitable subsidy, or pension, on the better-endowed benefices.