Each Province of this Church, to assist in the regulation of its temporal affairs, shall be organized and incorporated, or as near as possible in the circumstances it may find itself, as a Corporation not-for-profit or as a non-profit Corporation or as a religious, eleemosynary, or charitable society, as the case may be, under or according to the laws of the Civil Jurisdiction in which it may be situate, by direction of the College of Bishops of that Province concerned.
Each Province of this Church, as a corporate entity or body or Society or other, may be registered or incorporated, or both, as the case may be, in Civil Jurisdictions other than that in which it shall be so organized and incorporated or otherwise registered as set forth in Section 1.01 above of this Canon where occasion may so require or be deemed beneficial by the College of Bishops of that Province concerned, or such :nay be required by Civil Statute or Law.
The Constitution of this Church, these Canons, and the Constitution or Canons, or both of each Province concerned shall be and constitute the By-Laws and Regulations of such Corporation or other as set forth in Section 1.01 above of this Canon.
The College of Bishops of each Province concerned shall be, act, and serve as the Trustee or Directors, by whatsoever description designated, or such Corporation or other, as the case may be, save and unless other provision be made In the Articles of Incorporation or in the Constitution or Canons, or both, of that Province concerned.
In each Province the corporate or societal, as the case may be, officers of that Corporation or Society concerned or other shall be, or as near as possible in the circumstances such may find itself, as follows:
(a) The Metropolitan of that Province concerned shall be the Chairman, President, and Chief Executive Officer, by whatsoever description designated, or such Corporation or Society or other;
(b) The Senior Bishop Ordinary of that Province concerned shall be the Vice-Chairman or Vice-President, by whatsoever description designated, of such Corporation or Society or other;
(c) The Provincial Secretary of that Province concerned shall be the Secretary, by whatsoever description designated, of such Corporation or Society or other; and
(d) The Provincial Bursar of that Province concerned shall be the Treasurer, by whatsoever description designated, of such Corporation or Society or other.
(e) The Provincial Chancellor of that Province concerned shall be the Legal Officer, by whatsoever description designated, of such Corporation or Society or other.
The Fiscal Year of this Church and each Province thereof shall begin on the First (1) Day of January and end on the Thirty-first (31) Day of December of the secular or Gregorian Kalendar.
Dioceses and other such jurisdictions of this Church shall report both to their respective Provinces and to this Church on the basis of the same secular or Gregorian Kalendar Year.
Academic institutions subject to the authority of any Province of this Church may operate on the fiscal basis of an academic fiscal year and may also report to the Province concerned on the basis of such academic fiscal year.
The Administrative Council of that Province concerned may require of such academic institutions as aforesaid other fiscal reports than those required in these Canons or elsewhere, or both, as such Council may deem necessary.
In order effectively to facilitate the work and Apostolic mission of the Church in each Province, and to meet the financial requirements thereof, there shall be a general fund in each province of this Church which fund shall be supported by a monthly offering from each Diocese or other such jurisdiction of each Province concerned of a tithe of the income received each month by such aforesaid Diocese or other such jurisdictions therein.
For the purposes of this Canon a tithe' shall be defined as ten (10%) percent of the income of that Diocese or other such jurisdiction concerned, excluding gifts designated for purposes other than operating expenses.
Special Funds, to which designated offerings may be made, may be established by a Provincial Synod or the College of Bishops of a Province as may, from time to time, by such be deemed necessary.
The Metropolitan and the College of Bishops of each Province of this Church shall exercise their authority over and in Causes and Matters Temporal through, by, and in an Administrative Council save as elsewhere provided in the Constitution of this Church and these Canons.
There shall be in each Province of this Church an Administrative Council which shall be composed and consist of the Metropolitan, the Provincial Secretary, and the Bursar of that Province concerned, by virtue of their respective Offices, and seven or more other members as follows:
(a) An Administrative Assistant to the Metropolitan, other than the Provincial Secretary, who shall be appointed by that Metropolitan, with the formal canonical article and consent of his College of Bishops, from among either the Episcopal, Clerical, or Lay Order within that province concerned and who shall be a communicant in good standing of the Church therein. Said Administrative Assistant shall serve as such at the pleasure of that Metropolitan concerned.
(b) Not more than two Members who are communicants of the Church in good standing in that Province and are from among either the Episcopal, Clerical, or Lay Order therein, being knowledgeable or having expertise in either fiscal or business matters and practices, or both. Said members shall be appointed by that Metropolitan by and with the formal canonical advice and consent of his College of Bishops and who also shall serve as such at their pleasure.
(c) Two members of the Clerical Order and State of this Church in that Province concerned to be elected by the Senate of Clergy of the Provincial Synod thereof and who shall serve as members of such Administrative Council until the adjournment and prorogation or the next regular meeting of that provincial Synod thereafter.
(d) Two members of the Lay Order and State of this Church in that Province concerned to be elected by the Assembly of Laity of the Provincial Synod thereof and who shall serve as members of such Administrative Council until the adjournment and prorogation of the next regular meeting of that Provincial Synod thereafter.
(e) In the event a vacancy shall occur in the Administrative Council of any Province of this Church aforesaid by virtue of the death, resignation, or otherwise, of a member so elected by the Senate of Clergy or by the Assembly of Laity, respectively, as set forth in Subsections (c) and (d) above of this Section, the Prolocutor of the Senate of the Clergy or the Speaker of the Assembly of the Laity, as the case may re, may appoint from among that State and Order concerned of that Province a successor to serve until the adjournment and prorogation of the next regular meeting of that Provincial Synod thereafter.
The Metropolitan of each Province, or in his absence someone designated by him, shall preside over all meetings of that Administrative Council concerned
Decisions of such Council shall not become effective without the approval of that Metropolitan concerned, but shall co into effect upon his written approval.
It shall be the duty of the Administrative Council in each Province of this Church, subject to the authority and direction of that Metropolitan concerned and his College of Bishops, to be responsible for and have authority over the general business administration and financial affair of that Province concerned, in accordance with the Constitution of this Church and these Canons and of the Constitution or Canons, or both, of that Province concerned, and subject to decisions of the College of Bishops of that Province concerned and such applicable Statutes as may be duly enacted by that Provincial Synod.
Without restricting the generality of the foregoing Preface, the following in particular shall be deemed to be within the authority of such Council in each Province:
(a) Said Council shall have general supervision over the assigned duties and activities of the Bursar as Treasurer of that Province concerned.
(b) Said Council may recommend the appointment of Deputy Bursars to assist the Bursar of that Province concerned in his duties as said Council may deem appropriate to assure the prompt accounting for all tithes and other monies received, belonging to, or in any way vested in or under the control of that Province concerned.
(c) Said Council shall have general control over the following except as otherwise specifically provided or directed by that Provincial Synod concerned or that metropolitan with the advice and consent of his College of Bishops:
(1) the receipt of tithes and other contributions to that Province;
(2) the collection, investment, and expenditure of all monies and other financial Instruments belonging to or in any way vested in or under the control of that Province; and
(3) the leasing, purchase, sale, and general management and administration of all land and property, real or personal, or chattels belonging to or in any way vested in or under the control of that Province.
(d) Said Council, subject to the approval and consent of that Metropolitan concerned, shall have authority to appoint a committee or committees as it may, from time to time, deem necessary to facilitate any part of the work of said Council, or to lend advice with respect thereto.
Such committee or committees, as the case may be, may include or be composed of persons other than those who are of that Administrative Council concerned.
(e) Said Council, subject to the approval and written consent of that metropolitan concerned, shall have authority to appoint as assessors, to function with that Administrative Council or any committee appointed by said Council, such experts as that Council may, from time to time, deem necessary. Such assessors shall have seat and voice in the body which they are called to serve, but they shall not have vote therein.
The Metropolitan of each Province of this Church, upon the recommendation of the Administrative Council thereof, and after consultation with and consideration of the recommendations of that Bursar concerned, as set forth in Section 8.05 of Canon 8 of Title VII above of these Canons, shall, with the formal canonical advice and consent of his College of Bishops, provide, by direction to that Bursar concerned as aforesaid or other, for such insured checking or other insured accounts as may be necessary for the effective and proper management of funds.
Said Metropolitan shall, likewise upon the recommendation of the aforesaid Council, with the formal canonical advice and consent of his College of Bishops, designate the authorized signatures, and, with the assistance of that Provincial Secretary concerned, execute such written instruments as may be required by any depository institution concerned.
The Provincial Secretary of each Province shall assist the Metropolitan thereof in:
(a) the coordination of matters to be submitted to the Administrative Council of that Province concerned,
(b) in recording the proceedings of that Council,
(c) in providing due notice of meetings and of matters therein to be considered, and
(d) the promulgation of decisions made by said Council.
The Provincial Secretary aforesaid shall have authority to delegate the above duties and responsibilities to another member of the Administrative Council.
(a) Of Appointment.
The Metropolitan of each Province of this Church, upon the recommendation of the Administrative Council thereof, with the formal canonical advice and consent of his College of Bishops, may appoint able and competent persons, who are communicants in good standing of the Church in that Province concerned, to be Deputy Bursars of that Province and who shall serve at the pleasure of that Metropolitan concerned and his College of Bishops.
(b) Of Duties.
The Deputy Bursars shall serve under the direction of the Bursar of that Province concerned and to assist him in the performance of his duties set forth in Canon 6 below of this Title and as elsewhere provided in these Canons and, in particular, subject to the approval and written consent of that Metropolitan concerned, shall act for and on his behalf during such Bursar's absence or inability to attend to his duties.
Such Deputy Bursars shall perform all such other duties required of them by that Metropolitan concerned, that Administrative Council concerned, or the Synod of that Province, or set forth for them in these Canons and the Constitution or Canons, or both, of that Province concerned.
The Administrative Council in each Province, subject to the approval of the Metropolitan and his College of Bishops thereof, shall determine and impose such requirements for amount and type of bond, as such Council may deem appropriate and necessary, to safeguard the interests of that Province concerned and its contributors.
The Bursar of each Province, and such others that may, from time to time, be appointed Deputy Bursars therein, shall be bonded in accordance with the procedures set forth In the foregoing provision.
The Bursar of each Province of this Church, in addition to the duties set forth for him in Section 0.05 of Canon 8 of Title VII above of these Canons, shall perform also the following duties assigned unto him. In order to assist and facilitate him in the performance of the same, the Metropolitan of each Province, with the formal canonical advice and consent of his College of Bishops, may appoint that Bursar concerned to be the Vicar General in Temporals of that Province, and as such he will serve at the pleasure of that Metropolitan.
Each Bursar aforesaid shall be the Treasurer of all the various Departments, Commissions, and Committees, whether of a permanent or temporary nature, as well as all Officers and Officials of the Province, and, shall be responsible for monitoring the expenditures of the various Departments, Commissions, Committees, Officers, and Officials aforesaid as against approved budgets. He shall monitor likewise the financial activities of the Province and any corporate (not- for-profit), eleemosynary, ecclesial bodies or entitles, or religious, charitable, or other trusts for which that Province concerned has a financial responsibility, and he shall report with respect to the aforesaid activities to that Metropolitan concerned and his College of Bishops, and also to that Provincial synod concerned at each regular meeting thereof.
Each Bursar aforesaid, subject to the authority of that Metropolitan concerned and the direction of the Administrative Council of that Province, shall be responsible for recording, providing security for, and maintaining a current inventory, including location, of the original or attested copy or deposit receipt of and for all documents affecting the ownership or conditions of use of monies, deposits, bequests, endowments, trusts, investments, property, real or personal, and chattels belonging to, or in any way vested in or under the control of the Province, including but not limited to any contract, bond, written agreement, insurance policy, or other document having a known potential or actual effect in the financial responsibility under the control or In the name or in the interest of that Province concerned.
Such inventory shall be kept as nearly current as is reasonably possible, and shall be at all times available for inspection by that Metropolitan, that Provincial Secretary, and such other person or persons as may be specifically approved or delegated to do so or by that Metropolitan of the Province concerned and his College of Bishops or by that Provincial Synod concerned.
Each Bursar aforesaid, subject to the authority of that Metropolitan concerned and the direction of the Administrative Council of that Province, and in the performance of his duties as Treasurer of that Province, and also as Treasurer of the various Departments, Commissions, Committees, Officers, Officials, and corporate (not-for-profit), eleemosynary, or ecclesial bodies or entities, or religious, charitable, or other trusts set forth in Section 6.01 of this Canon above, shall be responsible for the maintenance of books and records of account as shall be approved by that Metropolitan and the Administrative Council of that Province concerned or may be required of him by the Canons of this Church, the Constitution or Canons, or both, of that Province concerned, or the Civil Jurisdiction wherein such Province shall be legally incorporated or organized, as the case may be, and said Bursar shall furnish to that Metropolitan concerned and his College of Bishops, for delivery to the Synod of that Province at each regular meeting thereof, a report of the financial operations of all Departments, Commissions, Committees, Officers, Officials, and corporate (not-for-profit), eleemosynary, or ecclesial bodies or entities, or religious, charitable, or other trust aforesaid for which he functions as Treasurer, including a clear statement of receipts, from whatsoever source, and total expenditure and disbursement of monies since the last regular meeting of that Synod aforesaid, and the state and condition of the funds and all or any properties, by whatsoever description designated, belonging to, or invested in, or under the control of that Province concerned.
Each Bursar aforesaid shall perform such other duties that may be required of him by that Metropolitan with his College of Bishops, that Provincial Synod, or set forth for him in these Canons or the Constitution or Canons, or both, of that Province concerned.
The Administrative Council of each Province, subject to the authority of the Metropolitan and his College of Bishops of that Province concerned, shall be responsible for final preparation of the Budget of that Province for submission to that Provincial Synod concerned at each regular meeting thereof, and shall have full authority to require of each Diocese and all other such jurisdictions of that Province concerned, and of any and all corporate (not-for-profit), eleemosynary, or ecclesial bodies and entities, religious, charitable, or other trusts for which that Province has financial responsibility as set forth in Section 6.01 of Canon 6 above of this Title as well as of all such Departments, Commissions, Committees, Officers, and Officials of that Province concerned, and as set forth in the aforementioned Section 6.01 of Canon 6 above, all pertinent information with respect to anticipated revenue, monies and items of monetary value, liabilities, expenditures, and projected activities that will serve to facilitate the preparation of a comprehensive budget, with recommendations concerning the same, showing all anticipated sources of income, and the various items of proposed expenditures, supported by a full statement of rationale and plans directed toward a sound and practical fiscal policy in order that the Province concerned may be soundly funded and provide for the effective working of the Church in that Province for the period from the regular meeting of that Provincial Synod concerned in which that Budget shall be submitted until the adjournment and prorogation of the next regular meeting thereof.
Initial preparation for the Budget of each Province shall be by the Bursar thereof as set forth in Section 2.09 of Canon 2 of Title VIII of these Canons, working in concert with that Department of Stewardship through the Finance Committee thereof as provided in Section 5.01 (f) of Canon S of Title VII of these Canons, and said initial budget preparation shall be carried forward in accordance with an outline of forward planning considerations to be provided by the Administrative Council of that Province concerned, and approved in writing by the Metropolitan and his College of Bishops of that Province concerned.
Final preparation of said Budget shall be accomplished in accordance with detailed comments and directions of the Administrative Council of that Province, and with the written approval of that Metropolitan concerned.
Said proposed Budget and accompanying report and planning data shall be submitted to the Metropolitan and his College of Bishops of that Province concerned for comment and approval before preparation for distribution and submission to that Provincial Synod as provided in Section 2.09 of Canon 2 of Title VIII of these Canons.
Any changes in such proposed Budget approved and directed by that Metropolitan and his College of Bishops shall be made before submission of said Budget to the Synod of that Province concerned for review and enactment thereby.
Upon the enactment of the Budget of that Province concerned by the Synod thereof, and upon receiving the Assent of that Metropolitan thereto, said Budget shall be the Official Budget and Financial Program of that Province until the adjournment and prorogation of the next regular meeting of that Provincial Synod, except as may be otherwise provided in this Canon.
The Bursar of each Province is thereupon authorized to expend monies and incur obligations to the extent clearly approved by a specific line item in that aforesaid Budget, when and as approved by the Officer or Official responsible for the activities covered by the aforesaid line item.
From four (4) months after the enactment of the Budget of a Province until four (4) months before the next regular meeting of the Synod of that Province concerned is scheduled to be convened by the Metropolitan thereof, necessary alterations may be made in the Budget of that Province when a visible or projected short-fall in expected receipts, or circumstances drastically changed from the conditions theretofore used as a basis for planning, or other unforeseen conditions or occurrences shall indicate that prudence and a sound fiscal policy call for a change to be made therein.
When any of the aforementioned circumstance shall occur or exist, as the case may be, or otherwise approximately one year after the enactment of said Budget, the Administrative Council of that Province concerned shall cause to be made an examination of receipts and expenditures against said Budget, and such Council shall recommend changes to that Metropolitan and his College of Bishops concerned that to said Council shall appear to be prudent and advisable.
Changes in such Budget as aforesaid in each Province shall be made and become effective in accordance with the following procedure:
(a) The Bursar of each Province, in concert with the Department of Stewardship of that Province concerned through the Financial Committee thereof, shall make a review, as detailed as reasonably possible, of actual receipts of tithes and other income, and shall determine, based on currently available information, and report in writing to that Metropolitan concerned and his College of Bishops an estimated short-fall or surplus as compared to that Budget as enacted;
(b) Said Stewardship Department shall develop and made available to that Bursar concerned information from the Dioceses and other such jurisdictions of that Province bearing on the validity of projections of income, and such Bursar shall attach to the report called for in Sub-section (a) above of this Section his own written estimate and that of the aforementioned Stewardship Department with respect to the validity and dependability of the data on projected receipts used as a basis for the aforementioned report;
(c) Should the situation in any Province appear to require either a general reduction in total Budget authorization, or an adjustment which would affect one or more line item authorizations or provisions, that Bursar concerned shall furnish appropriate information to each responsible Officer or Official potentially affected or concerned, as the case may be, and each such Officer or Official aforesaid shall be afforded reasonable opportunity to respond in writing thereto:
(d) The Bursar of each Province, in concert with the Department of Stewardship of that Province through the Financial Committee thereof, shall prepare complete and detailed recommendations to that Metropolitan and the Administrative Council of that Province concerned with respect to either the agreement or objection received from such affected Officials aforesaid in Sun-section (c) above of this section; and
(e) After the Metropolitan and the Administration Council of that Province concerned have approved any plan or plans for proposed changes to be made in said Budget, such plan or plans shall be submitted thereupon to the College of Bishops of that Province concerned and such proposed changes shall become effective only upon the formal canonical approval of that College of Bishops aforesaid and with the written assent of the Metropolitan thereof.
No building or structure, used or intended to be used by or for a Province, whether deeded or intended to be deeded under Civil law directly to a Province of this Church or to a separate corporate (not-for-profit), eleemosynary, or ecclesial body or entity, or religious, charitable, or other trusts, through which such a Province derives or could derive benefit, shall be erected, purchased, or otherwise acquired, or have structural alterations made thereto or be removed from one locality to another, and no land or property, real or personal, or chattel, whether deeded or intended to be deeded under Civil Law directly to such a Province aforesaid or to a separate aforesaid corporate, eleemosynary, or ecclesial body or entity, or religious, charitable, or other trusts, through which such a Province derives or could derive a benefit, shall be purchased or likewise acquired, without the consent of the Metropolitan of that Province concerned and with his Signature, or in his absence the likewise consent and Signature of the Acting Metropolitan thereof, said consent of that Metropolitan concerned shall be with the formal canonical advice and consent of his College of Bishops when the market value of said building, structure, structural alterations, land, or property shall be less than Twenty Thousand (U.S. $20,000) Dollars. Unless previously authorized by enabling Statute or Resolution of that Provincial Synod concerned, said consent of that Metropolitan aforesaid shall be with the formal canonical advice and consent of the Administrative Council and of three-fourths (3/4) of the College of Bishops of that Province concerned when the market value or said building, structure, structural alteration, land, or property shall be Twenty Thousand (US $20,000) Dollars or more.
The foregoing limitation shall not apply to the acceptance of any property offered by grant, gift, bequest, or as an endowment the acceptance of which shall not require as a condition or consequence of such acceptance an expenditure in excess of Twenty Thousand (U.S. $20,000) Dollars.
There shall be no alienation, conveyance, divestiture, or transfer or any land or property, real or personal, or chattel, whether deeded under Civil Law directly to a Province of this Church or to a separate corporate (not-for-profit), eleemosynary, or ecclesial body or entity, or religious, charitable, or other trust, through which such a Province derives benefit, without the consent of the Metropolitan of that Province concerned and with his Signature, or In his absence the likewise consent and Signature of the Acting Metropolitan thereof, said consent of that Metropolitan concerned shall be with the formal canonical advice and consent of is College of Bishops when the market value or said land or property, real or personal, or chattel shall be less than Twenty Thousand (U.S. $20,000) Dollars. Unless previously authorized by enabling Statute or Resolution of that Provincial Synod concerned, said consent or that Metropolitan aforesaid shall be with the formal canonical advice and consent of the Administrative Council and of three- fourths (3/4) of the College of Bishops of that Province concerned when the market value of said land or property, real or personal, or chattel, shall be Twenty Thousand (U.S. $20,000) or more.
Nor likewise shall any land or property, real or personal, or chattel, whether deeded under Civil Law directly to such a Province or to a separate corporate (not-for-profit), eleemosynary, or ecclesial body or entity, or religious, charitable, or other trust, through which the Province derives benefit, be leased, mortgaged, hypothecated, or otherwise be encumbered without the likewise consent as aforesaid In the foregoing sentence above and under the same stipulations and conditions.
No Province of this Church shall incur any financial obligation not expected to be liquidated within one year and so stipulated in the instrument of obligation concerned, whether said obligation accrues directly to that Province concerned or to said Province through a separate corporate (not-for-profit), eleemosynary, or ecclesial body or entity, or religious, charitable, or other trusts, under an arrangement that could eventuate in a financial burden or obligation for or to said Province, without the consent of the Metropolitan of that Province concerned and with his Signature, or in his absence the likewise consent and Signature of the Acting Metropolitan thereof, said consent shall be with the formal canonical advice and consent of his College of Bishops when the value of the loan or other financial obligation aforesaid shall be less than Twenty Thousand (U.S. $20,000) Dollars. Unless previously authorized by enabling Statute or Resolution of that Provincial Synod concerned, said consent of that Metropolitan aforesaid shall be with the formal canonical advice and consent of the Administrative Council and of three-fourths (3/4) of the College of Bishops of that Province concerned when the value of said loan or other financial obligation shall be Twenty Thousand (U.S. $20,000) Dollars or more.
In those jurisdictions of this Church wherein the legal unit of currency of the Civil Jurisdiction concerned is other than that of the United States, all sums or amounts of money referred to in this Canon and elsewhere provided in these Canons shall be in the equivalent value thereof expressed in the legal unit of currency rate of exchange of that date concerned.
The Metropolitan of each Province of this Church, upon the recommendation of the Administrative Council thereof, with the formal canonical advice and consent of his College of Bishops, shall appoint a firm of chartered or certified public accountants, duly licensed under appropriate Civil Statute or Law, as the case may be, to be appointed the Auditor or Auditors of that Province for a time certain and perform the normal duties thereof and as provided in this Canon and elsewhere in these Canons.
Said Auditor or Auditors shall confer with the Bursar of that Province concerned, the Administrative Council thereof, the Finance Committee of the Department of Stewardship thereof, and such others as may be deemed necessary, regarding the books of account and other such financial records and inventories of assets kept by or under the supervision of the Bursar and other Officers or Officials of that Province, and make recommendations to the Metropolitan and the Administrative Council of that Province concerned regarding the same.
Said Auditor or Auditors shall conduct an annual audit and inspection of the various accounts, financial records, and inventories of assets of that Province in conformity with generally accepted auditing standards and principles, and shall report in writing on the condition of the same to that Metropolitan and his College of Bishops and to the Synod of that Province concerned.
Said Auditor or Auditors shall carry forward the audit as of the end of each fiscal year, and shall issue a Certificate, with such notes as they deem necessary, attesting to the correctness or otherwise of the cash, various bank balances, securities and other- financial instruments, inventories of property, and records of indebtedness and other financial liabilities, and resulting Statement of the financial condition of that Province concerned.
Said Auditor or Auditors shall be empowered to obtain an annual verification from any Bank or Banks or other such institutions as to the accuracy of lists and inventories of any securities, bonds, debentures, certificates of stock or other financial instruments, deeds, contracts, and other properties as may be held for safekeeping on behalf of that Province by such Bank or institution aforesaid.
Said Auditor or Auditors shall have access at all times to all records, documents, books, accounts, and vouchers of that Province concerned, and shall be entitled to require or any and all Departments, Commissions, Committees, Officers, Officials or any and all corporate (not-for-profit), eleemosynary, or ecclesial bodies or entities, or religious, charitable, or other trust, for which that Province has a financial responsibility such information and explanations as in his or their opinion, as the case may be, may be necessary to enable him or them to report as required.
Said Auditor or Auditors also shall be empowered to enquire of any or all persons, companies, societies, agencies, trusts, or other institutions or organizations with respect to the accuracy of the records and books of that Province concerning indebtedness or other financial obligation, real or potential, as between it or them and the Province concerned, or any Officer or Official thereof or any corporate (not-for-profit), eleemosynary, or ecclesial body or entity, or religious, charitable, or other trust, for whose obligations that Province may have a financial responsibility, as necessary to establish the accuracy of the Statement of the Auditors.
The Stewardship Department of each Province of this Church, in concert with the other Departments of that Province, if so designated by the College of Bishops of that Province concerned, shall make available a pension plan or plans for Clergy; Deaconesses and members of Religious Orders, Communities, and Institutes; and Lay Workers of the Church and stipendiary employees of any corporate (not-for-profit), eleemosynary, or ecclesial body or entity, or religious, charitable, or other trust, of or within that Province, or both. In so doing, each Province shall coordinate such plan or plans, when appropriate, with the other Provinces of this Church.
The principles of this Canon may be implemented by appropriate enabling Statute or Statutes of that Provincial Synod concerned or of the Holy Synod.
In order to provide protection for basic medical, health, and related insurance coverage, the Stewardship Department of each Province of this Church, in concert with other Departments of that Province if so designated by the College of Bishops of that Province concerned, shall make available an insurance plan providing medical, health, and related insurance coverage and shall direct and supervise its implementation, coordinating such plan, when appropriate, with the other Provinces of this Church.
All Bishops, Priests, and Deacons and their dependents of each Province of this Church shall be enrolled in the health insurance plan of that Province concerned, unless excused by the provisions of an enabling Statute implementing the principles of this Canon.
Each Provincial plan shall provide eligibility for participation by the following and their dependents: Seminarians and Candidates for Holy Orders; Deaconesses and members of Religious Orders, Communities, and Institutes; and Lay Church Workers and stipendiary employees of any corporate (not-for-profit), eleemosynary, or ecclesial body or entity or religious, charitable, or other trust, of or within that Province, or both.
Each Individual in each of the aforesaid categories shall have the option of electing to participate or not to participate in such plan.
The principles and provisions of this Canon may a implemented by appropriate enabling Statute or Statutes of that Provincial Synod concerned or of the Holy Synod.
It is the obligation of each Parish, Congregation, Mission, or other such Cure of Souls within or of this Church to provide reasonably for its Clergy, both full time or part time, by agreement with the Minister concerned, subject to the written approval of the Bishop Ordinary of that jurisdiction concerned wherein such Parish, Congregation, Mission or other such Cure of Souls shall be situate and subject thereto.
The stipend and allowances of Clergy, as once agreed upon in writing, may not be reduced without the written approval of that Bishop Ordinary concerned as aforesaid, and, if such be approved, shall not take effect in less than thirty (30 days from the date of such final approval.
(Reserved)
No part of the net income of any property thereof, be whatsoever description designated, of this Church or any Province thereof or any Diocese or other such jurisdiction thereof or therein shall inure to the benefit of, or be distributable to its members, or Clergy, or other private persons except that this Church or any Province thereof or any Diocese or other such jurisdiction thereof or therein, as the case may be, shall be authorized and empowered to pay reasonable compensations for services rendered.
Upon any dissolution of the incorporation or legal organization of this Church or any Province thereof or any Diocese or other such jurisdiction thereof or therein as a corporation not-for-profit or as a non-profit corporation or eleemosynary corporation or as a religious, eleemosynary, or charitable society, as the case may be, as set forth in Canon 1 above of this Title, the College of Bishops of this Church or of that Province concerned or the Bishop Ordinary of that jurisdiction concerned, whichever shall be applicable in that instance concerned, shall, after paying or making provision for the payment of all the liabilities of such corporation or legal organization as aforesaid, dispose of all the assets of such corporation or legal organization exclusively for the purposes of the Church incorporated or legally organized, as the case may be, in such manner, or to such organization or organizations, organized and generated exclusively for the charitable, educational, eleemosynary, or religious purposes as shall at the time of such dissolution aforesaid qualify as a tax exempt organization or organizations under Section 501 (c) (3) of the United States Internal Revenue Code of 1954 or the corresponding provisions of any future United States Internal Revenue Law, as the College of Bishops of this Church or of that Province concerned or of that Bishop Ordinary concerned, whichever is applicable in that instance concerned, as aforesaid shall determine.
Any such corporate or societal assets not so disposed in accordance with the foregoing provisions shall be so disposed by direction of the Civil Court or Courts of that Civil Jurisdiction wherein or in which the principal office of such corporation or legal organization, as the case may be, be situate, exclusively for such purposes aforesaid or to such organization or organizations, as said Court shall determine, which shall be organized and operated exclusively.
If this Church or any Province thereof or any Diocese
or other such jurisdiction thereof or therein shall be incorporated
or legally organized or registered as aforesaid in the foregoing
provisions in Civil Jurisdictions other than that of the United
States, such incorporation or legal organization or registration
shall be subject to such appropriate or similar statute or provisions
of the Law of that Civil Jurisdiction as may likewise be applicable
therein and upon the similar dissolution of such incorporation
or legal organization or registration or society as aforesaid.