Churches, Temples, and Financial Crimes

Churches and temples occupy a unique place in human culture. For a very long time already, they have been among the most hospitable institutions in many societies. And because of their unique role in society, churches must have the ability to exist and act autonomously and free of substantial government interference as much as possible. However, being the complex and dynamic organizations they are today, a general right of autonomy for religious institutions should be recognized, but that must at the same time be consistent with the law and with regulations about administration and accountability that exist within the society the church operates in. In other words, churches and temples should be subject to regulation that balances the need of not impairing their organizational rights and autonomy on one hand, but that holds them and the people working for them accountable for crimes and misdemeanors occuring with their institution on the other. Because unfortunately, as a number of recent scandals in a variety of countries have shown, some churches or temples are being used to commit crimes, such as fraud, embezzlement, tax evasion and money laundering. In this volume, the author goes beyond a mere introduction to this captivating topic. Considerations will be presented to further the study of methods likely to add transparency to the business dealings of churches and temples, thereby inhibiting or curtailing unlawful activity. This book will provide readers with an understanding of the weaknesses present in the management of churches or temples, as well as of the deficiencies around this in the legal systems in many countries that make it hard to effectively investigate and prosecute crimes that are committed within the frame work of a religious institution. Drawing from his own experience with the matter in both Brazil and in the United States, the author makes a case for broader institutional conception of the issue, extending beyond mere recognition of religious freedom.