Implementing Ordinance of the Church Council on the Ordinance of the Evangelical Synod of the Canton of Thurgau on State Church Benefits in Favour of Financially Weak Parishes - Relevant Figures

1. For the calculation of the average tax capacity of a church municipality and the average tax capacity of the national church, the following are decisive

1. the statistics "total church tax revenue of the church municipalities";

2. the statistics "membership numbers of the church municipalities".

2. The statistics "total church tax revenue of the church municipalities" is prepared by the church council based on the submitted tax documents and accounts of the church municipalities.

The statistics "membership numbers of the church municipalities" is prepared by the church council based on the membership numbers officially reported by the church municipalities as of December 31st. The church municipalities must report these numbers by March 31st of the following year.

1. The statistic "total church tax revenue of the parish communities" shall be sent in writing to the presiding parish councils and caretaking bodies by September 30th of the following year.

2. The statistic "membership numbers of the parish communities" shall be published in the annual report, effective as of December 31st of the reporting year.

1. For the calculation of contributions within the framework of the minimum equipment, the three tax statistics immediately preceding the contribution year and the membership statistics of the same three years are decisive.

1. "Approved buildings and renovations" refer to investments in buildings that have been approved by the Church Council before the building credit is authorized by the parish and for which an investment account has been prepared.

2. ...

3. Construction contributions can only be granted for buildings and renovations of those edifices that, according to the accounting regulations, are to be managed within the administrative assets.

4. A concentration of buildings and renovations done within a short period merely for the purpose of triggering construction contributions does not result in the disbursement of such contributions.

1. For the approval process, the church council of the applicant parish must submit the following documents to the church council in particular

1. Complete plans;

2. Cost estimate;

3. Financing plan;

4. Proof of the necessity of the construction project.

1. The minimum coefficient relevant for the allocation of construction contributions is 2.2.

2. The church council may adjust this coefficient to changed conditions by resolution. If applicable, it passes this resolution by June 30 to take effect in the following year and communicates it to the church communities.

1. The application for construction contributions must be newly submitted to the Church Council each year by June 30. In particular, the following documents must be included

1. The previous year's account statement and the budget for the current year;

2. Financial plan;

3. Church assembly resolution regarding the method of amortization;

4. Proof of debts and the resulting interest burden;

5. Compilation of the total tax rates existing in the parish area;

6. Indications of any other urgent construction projects pending.

1. The church council commission pursuant to § 8 para. 3 of the Ordinance of the Evangelical Synod of the Canton of Thurgau regarding Services of the Regional Church in Favor of Financially Weak Parishes assesses the applications for building contributions on behalf of the church council with regard to the necessity, financial feasibility, and consideration of aesthetic, ecclesiastical-practical, monument preservation, and ecological aspects of the submitted projects.

2. It may also be consulted for advising parishes regarding projects that are not eligible for contributions.

3. It consists of 3-5 members. For specific tasks, such as assessments concerning bells or organs, it may involve experts.

4. The church council designates a specialist who determines the local customary rent of private rooms in rectories based on uniform criteria. If this person is not a member of the commission, they may be consulted for professional questions concerning construction projects at rectories.

1. Building contributions are to be used exclusively and entirely for the interest and amortization of construction expenses approved by the church council and accounted for in the investment statement.

2. In the case of municipalities with an above-average equity capital, the church council may stipulate, as a condition for granting building contributions, that the church municipalities must also use amounts up to the same maximum amount for additional amortization from their equity capital.

1. The Church Council simultaneously decides on the entitlement and duration of any contributions when approving the mergers of congregations.

2. If the financial situation of the municipality resulting from the merger improves unexpectedly and significantly, the Church Council may subsequently shorten the anticipated duration of the contributions.

1. The Church Council shall decide by September 30th of the contribution year on the granting of contributions within the framework of the minimum equipment, and by November 15th of the contribution year on the allocation of construction contributions and contributions in hardship cases.

1. Expected Contributions for Minimum Equipment Requirements

The contributions anticipated as part of the minimum equipment requirements are to be budgeted by the parish communities. The basis for calculation shall be the tax statistics from the last two years known at the time of budget preparation.

1. This regulation shall enter into force on January 1, 2011.