LEGAL STATUS AND PROTECTION OF TEMPLE PROPERTY: MANAGEMENT OF DONATIONS AND TEMPLE LAND

Abstract

This academic article on the legal status and protection of temple property, including the management of donations and temple land, aims to study and analyze the legal status and mechanisms for protecting temple assets. It utilizes relevant documents and legal provisions, focusing on the management of donations and temple land within the current Thai social and legal context. Although temples have legal personality under the Sangha Act, granting them legal rights and duties, they face multifaceted structural challenges. These include transparency issues, legal ambiguity, and the lack of an effective oversight system for donation management. Meanwhile, the protection of temple land is plagued by encroachment and illegal occupation, complex due to the strict Thai legal system prohibiting the transfer of ownership without a specific Act. While ministerial regulations and National Office of Buddhism currently govern these matters, enforcement and integration with relevant agencies lack stability. The management structure of temple assets largely remains monopolized by the abbot and temple treasurer. Reforms to religious governance laws should focus on financial transparency and community oversight to protect temple assets. Further recommendations include utilizing digital technology to create a central platform for publicly accessing and auditing temple asset accounts. In addition, a team of experts should be established to conduct on-site training on standard accounting practices for temple personnel, in order to create transparency and maintain lasting faith.