The article on the basis of current national legislation, modern scientific achievements of scientists identifies and analyzes the legal basis for the institutionalization of the functional activities of religious organizations. It was found that a religious organization acquires special legal capacity, because its transactions and other legally significant actions are determined solely by the purpose of creation and can not contradict it, and the limits of activity are determined not only by law but also by statute and internal canonical guidelines. The legal capacity of religious organizations lies in the non-property, organizational and property spheres of their activity. The article states that a religious organization is an independent functional type of non-profit organization, which is created by citizens or legal entities for the purpose of confession and dissemination of doctrine, registered in the manner prescribed by law as a legal entity of private law, acts in accordance with its hierarchical and institutional structure. and replaces staff in accordance with its statutes. It is concluded that the current legislation governing the activities of religious organizations is quite distant from international legal standards in this area. The legal basis for the activities of religious organizations is mainly determined. Therefore, it is necessary to harmonize the positions of stakeholders as soon as possible and adopt new legislation that would meet international legal standards and modern legal, economic and social realities.
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