牧者心聲
教會與「公司」有何相干？
周曉暉牧師
2022 年 12 月 3 日 / 4 日
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作為北宣人，相信你和過去的我一樣，長久以來都不需要處理教會在法人層面的事務。除了每年收取教會發出的年度奉獻收據、以便申請免稅額之外，我們日常的教會生活與有限公司，似乎是拉不上關係。
其實，香港宣道會已長期以有限公司和慈善團體身分運作，務求在本地推進福音佈道、慈惠、社會服務、以至海外宣教的工作。
上世紀五十年代，內地的宣教士轉移到香港，宣道會也因而在本港開始多方發展，北宣家就是在那時成立的堂會之一。五十年代末，在差會的主導下，眾堂會組成了區聯會。為了邁向本地化，區聯會在 1968 年向政府申請註冊為有限公司，而各堂會的一切物業，亦轉移到區聯會有限公司名下。故此，「公司化」並非新事物，只是以往有限公司層面的各類法律事務，例如銀行開戶、堂址購置等，都由區聯會有限公司承擔，使堂會可以專注在牧養和福音工作上。
蒙神使用，這架構幫助了早期的宣道會穩步成長，在1983年，堂會數目增至40多。時任區聯會執委會主席的滕近輝牧師，訂立了「香港宣道會植堂十年計劃」（其後再增訂和延伸成長目標）。到了 2000 年前夕，堂會已倍增至 93 間，在 2021 年，更達至 120 間。此外，宣道會還設有出版社、差會、社會服務處等不同機構，以及興辦了 10 間幼稚園、三間小學和一間中學。單看這些堂會及單位的數目，我們就會明白，區聯會以單一的有限公司運作，並要為所有堂會及單位的行政管理、會計財務、物業處理等事務進行協調，其中的工作會是何等繁重。就以製定每年綜合財務報告為例，要收集和整合百多間自主運作的堂會和單位的數據資料，工作殊不簡單。
另一方面，由於各堂會都在同一有限公司名下，所以任何堂會都有機會要承擔其他堂會引起的法律訴訟。各堂會的堂址物業，也可能會成為索償的目標。可見，將所有資源集中於一間有限公司內，既有好處，也有弊病。
隨著社會環境日益複雜，區聯會在去年決定進行宗派架構重組，積極鼓勵各堂會進行「公司化」。簡單來說，是要從百多間堂會及單位組成的一間註冊有限公司，轉變為更多堂會個別註冊為有限公司的架構。
感謝神，北宣家的公司註冊申請已經獲批，最近也取得慈善團體的身分。日後，我會再跟大家分享過渡的安排與進程。
As members of NPAC, I believe you and me in the past have had no need for a long time to handle any statutory matters of the church. Other than getting an annual receipt for our tithe and offering from the church to claim tax exemption, our church life seems to have nothing to do with a limited company.
As a matter of fact, Christian & Missionary Alliance (C&MA) Hong Kong has, for a long time, been operating as a limited company and charitable organization with the aim of advancing evangelism, mercy ministries and social services locally, as well as overseas mission work.
During the 1950s, mainland missionaries moved to Hong Kong and so C&MA started to develop in a number of areas here. NPAC was one of the churches established at that time. At the end of the 1950s, as led by the Alliance Mission, a number of churches set up the Church Union. In order to localize, the Church Union registered with the government as a limited company in 1968. All properties of the member churches were then transferred to the Church Union.
So "corporatization" is nothing new. It is only that in the past, the Church Union has been taking up legal matters at the limited company level, including opening bank accounts and purchasing church premises so that member churches can focus on pastoring and evangelism.
This structure has been used by God to facilitate the steady growth of C&MA in the early days. In 1983, the number of member churches has grown to more than 40. The Church Union’s Executive Committee Chairman then, Rev Philip Teng, laid down a 10-year church-planting plan for C&MA Hong Kong (which was later updated with growth targets were extended). On the eve of year 2000, the number of member churches already grew to 93, and it reached 120 in 2021. Besides, under C&MA is various organizations such as a publishing house, a mission agency, a social services centre, etc. It has also founded 10 kindergartens, three primary schools and one secondary school.
Just by looking at the number of member churches and organizations under the Church Union’s purview, we will understand its heavy workload involved operating as a single limited company as it also has to coordinate the administration, accounting and property management work, etc., of member churches and organizations. In compiling the annual consolidated financial report, for example, the Church Union has to collect and integrate data and information from more than 100 autonomous churches and organizations. It is no easy task.
Meanwhile, since all member churches come under the same limited company, it is possible that any member church can get legal liability for litigation arising from other member churches, with the risk of having its premise properties seized by claim. It can be seen that the centralization of all resources under one limited company has both advantages and disadvantages.
As the social environment becomes increasingly complicated, the Church Union decided last year to have structural reorganization within the denomination. At the same time, it encourages member churches to corporatize. Simply speaking, the move will see the restructuring of a single registered limited company comprising over a hundred member churches and organizations as more individually registered limited companies.
Thanks be to God, the company registration application of NPAC has been approved. We have also obtained charitable organization status recently. Later, I will share with you the transitional arrangements and progress.
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