The Office of Endowments of the Christian, Yazidi and Sabean Mandaean Religions
The endowments of churches, monasteries and Yazidi and Mandaean places of worship in Iraq fall under a body separate from the Sunni and Shia offices: the Office of Endowments of the Christian, Yazidi and Sabean Mandaean Religions. It was created by Law No. 58 of 2012, issued by the President of the Republic on 1/10/2012 and published in Official Gazette No. 4254 on 15/10/2012. The office of lawyer Ali Barakat, in Baghdad, al-Yarmouk, follows this law for people with a transaction concerning property endowed for one of these faiths.
Standing and leadership
Article 1 establishes the office, attaches it to the Council of Ministers and grants it legal personality; it is represented by its head or a delegate. Article 4 gives the head ministerial rank; the head is appointed on the proposal of the Council of Ministers after nomination by the religious authorities of the three faiths, and issues the instructions and decisions on everything within the office's tasks. Under article 5 the office has two deputies of deputy-minister rank, one for religious and cultural affairs and the other for administrative and financial affairs, with balance among the communities taken into account.
Aims that touch property
Article 2 lists the aims, among them caring for worship, places of worship and religious institutions; supporting and caring for the trustee of an endowment in managing and investing endowed assets; and helping to open schools, orphanages and hospitals. The law does not take management away from the trustee. It places the office in the position of supporter and guardian.
The council
Article 6 forms the council from the head, the two deputies and the directors general, plus a representative of each faith chosen for two renewable years. Article 7 gives the council the setting of policies and plans, discussion of the annual budget, and the study and approval of opportunities to invest endowed assets in projects once their economic feasibility is established. Under article 8 the council decides by an absolute majority of its members. Any investment project on land endowed for one of the three faiths therefore passes through the council.
Formations
Article 9 lists the formations: the Office of the Inspector General, the Directorate of Christian Affairs, the Directorate of Yazidi Affairs, the Directorate of Sabean Mandaean Affairs, the Administrative and Financial Directorate, the Legal Directorate, the Engineering Directorate and the Directorate of Governorate Endowments, plus sections for audit, research, information technology and media. Article 13 provides that the details of formations and their competences are set by regulation, and lower divisions by instructions of the head. A person with a matter about a church endowment usually goes to the Directorate of Christian Affairs or to the governorate endowments directorate where the property lies.
Finances and exemption
Under article 11 the office's finances consist of its allocation in the federal general budget, gifts and donations, and the returns of its activities. Paragraph four requires the investment and operating budget to be distributed fairly among the three faiths. Article 12 exempts assets endowed for these faiths from the taxes and duties provided by law. The office's accounts are audited by the Federal Board of Supreme Audit under article 15.
Replacing the former ministry
Article 18 puts the office in place of the former Ministry of Endowments and Religious Affairs as regards the endowments, assets and rights of Christians, Yazidis and Sabean Mandaeans, and article 19 repeals the ministry's Law No. 50 of 1981. Old registers and contracts for these endowments therefore passed to the office.
How the law relates to the 1966 law
Law No. 58 of 2012 is an organisational law: it names the body and its formations without detailing leases, substitution or encroachment. The Endowments Administration Law No. 64 of 1966 was written for endowments generally, so encroachment on endowed property and breaches by tenants are read in its articles 12, 13 and 14, subject to the special law, since article 17 of the office's law disapplies any conflicting text. For comparison see the Sunni Endowment Office and the Shia Endowment Office; for registration, registering endowed property.
Legal basis and sources
- Law No. 58 of 2012 on the Office of Endowments of the Christian, Yazidi and Sabean Mandaean Religions (Official Gazette No. 4254 of 15/10/2012) — Articles 1, 2, 4, 5, 6, 7, 8, 9, 11, 12, 13, 15, 17, 18 and 19
- Endowments Administration Law No. 64 of 1966 (Official Gazette No. 1293 of 31/7/1966) — Articles 12, 13 and 14
Frequently asked questions
Who nominates the head of the office?
The religious authorities of the three faiths; the head is then appointed on the proposal of the Council of Ministers, under article 4(2).
Does each faith have its own directorate?
Yes. Article 9 includes a Directorate of Christian Affairs, one for Yazidi affairs and one for Sabean Mandaean affairs.
Does the office manage an endowment instead of its trustee?
One of its aims in article 2 is to support and care for the trustee in managing and investing endowed assets.
Are these endowments exempt from tax?
Article 12 exempts them from the taxes and duties provided by law.
Related topics and articles
- 01The Sunni Endowment Office: jurisdiction and property transactionsThe jurisdiction of the Sunni Endowment Office under Law No. 56 of 2012: its council, its investment authority, controlled and attached endowments, and property transactions.
- 02The Shia Endowment Office: jurisdiction and property transactionsThe jurisdiction of the Shia Endowment Office under Law No. 57 of 2012: endowments without a private trustee, appointing and removing trustees, sale and substitution, and the holy shrines.
- 03Registering endowed property with the Real Estate Registration DirectorateRegistering an endowment under the Real Estate Registration Law No. 43 of 1971: fresh registration, registering an endowment over registered property, cemeteries, and permitted dispositions.
- 04Leasing endowed property: the competent body and the form of the contractLeasing endowed property under article 8 of the Endowments Administration Law No. 64 of 1966: who leases, leases over three years, and what follows a tenant breach or the end of the term.
- 05Substitution of endowed property and its considerationSubstitution of endowed property under article 6 of the Endowments Administration Law: council decision, property or cash consideration, instalments and mortgage, and cassation review of substitution deeds.