Moscow Sobor, Administration of the Orthodox Church. January 1, 1945
Excerpts
… 33. To furnish the churches of the diocese with articles needed for church service, such as candles, incense, and the like, a candle shop as well as manufacturing of corollas to be placed over the forehead of the deceased, pectoral crosses, absolving prayers, and similar objects, may be established in the diocese upon permission by civil authorities.
37. A parish may be organized upon registration by civil authorities, by a voluntary consent of the faithful on the basis of a petition filed by them.
38. A church of a house of prayer is placed for the use of a parish community of the faithful by competent government agencies in response to an application of the faithful, upon agreement with the diocesan bishop who shall supervise the expedient distribution of churches and parishes in the territory of his diocese.
39. The Orthodox Parish Community, as represented by a group of the faithful (not less than twenty persons) shall receive the church building and the church furniture placed at their disposal by the local civil authority, for gratuitous use, under a special contract and shall confer the care and custody of the ecclesiastical property thus received, upon an Executive Board consisting of the parish priest and three members elected from among the parishioners by the parish, which board shall be liable before the civil authorities for the preservation of (such) property, jointly with the signatories of the contract.
43. Church funds shall come from voluntary contributions given at the plate collection during the service, similar contributions for the consecrated bread, candles and the like, (and) contributions for general needs of the church building.
44. Church funds shall be deposited for keeping in a bank or savings bank in the name of a given church building and may be withdrawn over the signature of the parish priest and the treasurer of the parish. The church sums shall be accounted for by means of the keeping of books of receipts and expenditures.
Source: Vladimir Gsovski, Soviet Civil Law (Ann Arbor: University of Michigan Law School, 1948), Vol. I, pp. 334-335.