Re: Compensation of Trustees; Acquisition of Land by a Non-Stock, Non-Profit Religious Corporation

November 22, 2017

SEC-OGC OPINION NO. 15-17

RE: COMPENSATION OF TRUSTEES; ACQUISITION OF LAND BY A NON-STOCK, NON-PROFIT RELIGIOUS CORPORATION

Rodolfo G. Palattao & Associates Law Office
Counsel
Sokka Gakkai International Philippines
66 Timog Ave.,Brgy. Sacred Heart
Quezon City

Attention: Atty. Rodolfo John Robert C. Palattao IV

Attorney :

This refers to your letter dated 10 January 2017 requesting the Commission's legal opinion on certain issues regarding the nationality of a non-stock, non-profit religious corporation, and the compensation of its trustees.

You stated that your client, Sokka Gakkai International Philippines, is a non-stock, non-profit religious corporation. The members of its Board of Trustees were formerly serving the corporation as employees and officers concurrently with their position in the Board. As ministers or preachers, they are likewise tasked to perform religious activities for their members which qualify them as employees. They were advised that as trustees, they cannot be given compensation even as employees.

You further stated that the majority of your client's Board of Trustees is currently composed of Japanese citizens. They were advised that this may affect the religious corporation's right to own and acquire...

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