美國、加拿大、德國、澳大利亞四國對於宗教團體之財務監督

Financial Supervision of Religious Organizations in the United States, Canada, Germany and Australia

本文從世俗化政教關係的分析觀點，聚焦宗教團體稅務優惠，比較美國、加拿大、澳大利亞、以及德國的宗教財務監管體制。研究發現宗教團體在四國皆得以促進宗教為慈善目的，取得免稅法人身份。然而，各國在慈善組織監管的制度架構上，給予宗教團體程度不一的特殊待遇。美國完全免除教會財務申報義務，監管程度最低。加拿大不區分慈善目的，以降低申報成本來達成對所有免稅團體的一致性監督。澳大利亞規定宗教團體部分申報，監管程度介於美加兩國之間。德國採取雙軌制，主流宗教以公法人身份行財務自治，其他宗教團體作為慈善團體受國家監督。本文再進一步探討無宗教人口主流化，如何鬆動傳統宗教與慈善的關係，影響各國重新檢討其政教財務體制。

From the perspective of secularist state-religion relations, this article compares the financial oversight of religious organizations in the United States, Canada, Australia and Germany through an analysis of tax benefits for religious groups in these countries. The article reveals that in all four countries, religious organizations can use the advancement of religion as a charitable purpose to obtain tax-exempt status. However, each country grants different forms of special treatment to religious organizations within their regulatory frameworks for charities. The U.S. completely exempts churches from financial reporting obligations, making its regulatory oversight lax. Canada does not distinguish between charitable purposes and aims for universal oversight across all tax-exempt organizations by reducing reporting burdens. Australia requires partial financial reporting from religious groups, placing its regulatory level between the U.S. and Canada. Germany adopts a dual system: major religions self-govern as public corporations while other religious groups are regulated under the charities framework. The article further explores how the rapid growth of non-religious populations is loosening the traditional relationship between religion and charity, leading countries to reconsider their state-religion financial systems.