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By its very nature, any charitable trust is a legal body created to serve the public. A public trust does not belong to any particular individual or the group of office bearers (trustees). Being a public trust, all assets and funds are meant for the benefit of the beneficiaries of the trust. Trustees are mere custodians or administrators of the assets and funds, and not the owners. Hence, they are expected to demonstrate the highest form of accountability and commitment to perform their duties with personal integrity. This implies an inherent obligation to conduct all affairs of the trust transparently and above reproach. This is the only way to gain public trust and confidence.  Therefore, trustees are to exercise their office with utmost sincerity and care, xo that their only concern is the interest and well-being of the trust and not their personal benefit.  The interest and well-being of the trust must be the top priority and all purchases and sales of goods and services must be for the benefit of the trust and its beneficiaries, and not for one’s own benefit.

What is Conflict of Interest?

In the context of the trust, “conflict of interest(s)” is a situation in which a trustee, who has the responsibility for promoting the interest and wellbeing of the trust, is faced with another competing interest (self-interest) benefitting oneself at the same time.  The former is called a fiduciary interest and the latter a competing interest. A situation when a trustee is faced with the fiduciary interest as well as the competing interest leads to conflict of interest. A conflict of interest arises when we are required, in our official capacity, to decide on something in which we have a private interest. It could be a situation in which we are in a position to derive personal benefit from actions or decisions made in our official capacity as a trustee or head of an organization. For example, we are on the decision-making board and one of our family members or friends is an applicant for a job there, or one of them is bidding for a big contract.  It can also be a situation where we want to buy a property from or sell the trust property to our relative.  It can also be a situation when we want to buy supplies from our relative’s shop or company. Thus, we can see that conflict comes when decisions must be taken on issues in which the decision-giver and the decision-seeker are overtly or covertly related or associated. A conflict of interest is not, in and of itself, either unethical or illegal, for we find ourselves in a conflict of interest, not for any action of our own. What matters here is how we handle the situation. Hence, being faced with a conflict situation in itself means nothing. There’s nothing wrong with being in a conflict of interest. What is important and crucial is how we deal with it. It all depends on what choice or decision we make. It’s best to avoid conflicts when we can, disclose them when they occur, and keep ourselves off from the relevant decision if possible.

Fr Alex G. SJ

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 “I was on the verge of leaving the congregation,” said Brother Ajeesh, recalling the weeks after the death of this father. “My father died three years ago, leaving behind my mother, my elder sister and me.  My mother is a housewife and my sister was yet to be settled.  According to the traditions of our place, it was now my duty to look after the family.  In fact, many suggested that I leave.  But one of the priests in the community where I had done my regency would call me almost daily and encourage me.  The provincial too would call me often and support me.  If not for their support and encouragement, I would have left.  Now, three years later, my sister is well settled, and my brother-in-law is such a good person that he takes care of my mother as if she were his own mother.  Things could not be better.”  What helped Ajeesh to outlive that difficult time and persevere was encouragement.

What is Encouragement?

            The word “encourage” is made up of en + courage, that is to “make” or “put in” “courage, heart.”  So, to encourage literally means to “cause or create courage, to hearten.”  To encourage is “to inspire with courage, spirit, or confidence” or “to stimulate by assistance, approval, etc.”   When we reflect, we realize that what prevents us from attempting or doing something is either fear or lack of confidence.  There may be in us fear of failure, of ridicule, of rejection, of punishment, of the unknown, or of the future.  And often we lack confidence in ourselves, in our abilities, in our strengths, in others, in the system.  Thus, the fear of failure prevents us from doing something new. The fear of ridicule prevents us from sharing a new idea. The fear of rejection prevents us from trying new friendships. Lack of confidence in ourselves prevents us from taking new initiatives; lack of confidence in others prevents us from attempting common ventures.  We realize that it is often lack of confidence in ourselves and in our abilities that prevent us even from making the effort to correct or improve ourselves.

To encourage is to do whatever is needed to enable persons to overcome fear and lack of confidence. Encouragement takes two forms: supporting someone who is struggling, and affirming someone who has accomplished something.

            With encouragement, people are able to do things which they ordinarily might not do.  With encouragement, children are able to study better, community members are able to correct themselves, team members are able to give their best.  With encouragement, people reach their full potential and blossom.  Without encouragement, they remain underdeveloped and stunted.

This places a huge responsibility on each of us: “Could it be that those around me have not reached their full potential because I have not encouraged them sufficiently?”

 Fr Jose Kuttianimattathil SDB

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Ronald is a midlevel manager at a private firm. Though very competent at his job, his colleagues and subordinates find him very reserved. He communicates very little with them and shares little information about himself. He often accuses them of trying to scuttle his promotion possibilities. He feels they are jealous of him. When anyone at office points out any failure on his part, he holds them responsible for those same failures and makes counteraccusations. He maintains a kind of closed, defensive and mistrustful position with them, as well as with those above him in the chain of command. This happens all the more if he perceives that they are a threat to his independence. Moreover, his tactlessness and attitudes of superiority, arrogance, and grandiosity antagonize people around him.

He is suspicious of his neighbours. He frequently keeps a watch on them secretly and maintains a distance from them. He suspects his wife of infidelity and accuses her of not loving him but other men. He does not like her socializing with anyone. When he returns home from any trip outside, he sniffs the air to pick up any trace of men’s perfumes and scrutinizes the room for telltale signs of the presence of men in the house….

Ronald’s brief profile shows him as suffering from paranoid personality disorder.

DYNAMICS AND CHARACTERISTICS

1. Suspicion

Inordinate suspicion is the distinctive feature of the paranoid personality disorder. Those who suffer from it are unwarrantedly skeptical and mistrusting of the motives of others. They look for hidden meanings and motives in others’ behaviour. They tend to interpret even innocuous incidents as signifying hidden or conspiratorial intent. This they do especially with those who do not appreciate them or criticise them

FR JOSE PARAPPULLY SDB

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I received a call from my godmother on 20 January 2022, my birthday. After greeting me, she narrated a pathetic life story of a twenty-two-year-old-lady who lost her husband during the pandemic. Sharon (name changed) hailing from Thoothukudi, Tamilnadu, lost her mother at a young age. They were three children at home. Her alcoholic father had given her in marriage at the age of sixteen. Sharon was blessed with three children. She had to borrow a big sum of money to treat her husband when he was ill. Her husband succumbed to the Corona virus after few days. Sharon was burdened with Rs 1.25 lakhs in debt when her husband died.

When Sharon was sitting and crying with a heavy heart in St Quiteria’s Church, my godmother noticed her. Going closer to her, she enquired about the reason for her tears. After listening to her, she called me and narrated Sharon’s life story. I received Sharon as my greatest birthday gift and sent a message to our prayer group, asking for help. A lady by name Laura from Mumbai, whom I had never met  or ever spoken to, messaged me saying she would like to help. I sent her Sharon’s account details and, to my surprise, Laura sent Rs 45,000/- to help Sharon. Many other friends too came forward and we cleared her debts in a week’s time. We bought a tailoring machine for her. Today, Sharon lives happily after having cleared her debts. There are so many Sharons who need to be reached and be helped. If such families are not helped, financial burdens make some of them to end their lives.

Sad Statistics

Around 1.89 billion people, or nearly 36% of the world’s population, live in extreme poverty. Nearly half the population in developing countries live on less than $1.25 (about Rs 100) a day. India is a developing nation. Although its economy is growing, poverty is still a major challenge. It has around 84 million people living in extreme poverty, which makes up six percent of its total population as of May 2021. COVID 19 pandemic has pushed millions of people into poverty. The poorest in the world are hungry, have much less access to education, have no light at night regularly, and suffer much from poor health.

Sr Lini Sheeja MSC

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I was twenty-twp, a final year MBA student, when I willingly attended a retreat for the first time. My two previous retreats were mandatory ones organized by the educational institutions I studied in. My rebellious streak ensured 100% resistance to whatever happened in those programmes!

This retreat, though—a neighbouring parish event preached by resources from the Divine Retreat Center—was different. I woke up the morning of the first day hearing a voice in my head, “go to the retreat!” This voice was persistent and sort of irresistible. I still remember a part of me thinking, “I’m going mad with hallucinations”, when I stepped into the church.

At that time, I was the first to ridicule spiritual folks—especially the charismatics. I took great pleasure in cracking jokes at their expense! I was never a serious Christian, and religion seemed like a futile exercise in ‘salvation by fear’ more than anything else, and I wanted no part in it.

And yet, something happened during this retreat. The voice in my head wouldn’t relent until I responded to the preaching and the worship. And, during the final adoration session, this voice kept challenging me to give up the many gods in my life—love of money, music, hatred of certain people, and so on. I ended up surrendering my life to Jesus and experiencing His presence. The encounter was tangible… almost physical… so real and unforgettable. It was like becoming a vessel, and God was pouring His presence into me, filling me with a crazy joy and awareness of Him.

Never the Same Again

I just knew I would never be the same again in those moments. God transformed me into what I had mocked the most till then—a charismatic Christian. God has a brilliant sense of humour, I guess!

Gangai Victor

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It must have been around the beginning of 2000, when this lady, whom I used to see every day at Mass in Saint Francis Church in downtown Bogotá, approached me. She asked me whether I was a seminarian and when I said that I was a religious brother, she just asked me point blank whether I would be interested to help her with giving catechism classes to a group of ladies who were involved in prostitution. At that time I was in charge of our postulants and I was looking for some apostolate outside formation to breathe some “different kind of air.” The lady who spoke to me, probably in her mid-forties, a bit on the heavy-side, with short hair and wearing a sweater and skirt, turned out to be a nun. Together with two other members of her community, they were running a centre for women who were trapped in prostitution.

My first contact with the world of prostitution goes back to 1988. At twenty-three, I was the president of the Third World Group and that year we had decided to try our luck with offering our voluntary services in an area of Malta where prostitution was rife. At that time, prostitution in Malta was a profession which ran in the family from mother to daughter. That also meant that while the “business” was run from the family home or in the nearby bars, children were around. One of the most prolific areas was a street in the capital city popularly known as Strada Stretta (Narrow Street). Almost one kilometre in length and between three to four metres in width, it was the narrowest street in Valletta. Bars and shabby dwellings ran along both sides of this street. Previously, my only exposure to this street was a furtive look here and there, when I had to cross the area for some office work.

Brother Carmel Duca MC

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In his book, Clowning in Rome, the famous priest-psychologist Henri Nouwen, author of about forty books on psycho-spiritual topics,  has this to say about the link between celibacy and poverty: “A rich celibate is like a fat sprinter—a contradiction in terms.”

Just as I cannot be fat and paunchy, and expect to be the fastest sprinter, I cannot be rich and claim to be celibate. I can be a rich bachelor or spinster—not a rich celibate. Why?

Jesus did not mention celibacy as a condition for discipleship. In fact, as we know, the one He chose to head his followers was a married man—Peter. Marriage was never mentioned in the New Testament as an obstacle for following Jesus. What was mentioned as the root of all evil—by Paul, in one of his letters to the early Christians—was love of money.

Jesus had said that we cannot serve God and mammon. We cannot be true followers of Jesus if love of money drives us.

The choice of a celibate way of life is not for teaching economics or mathematics, or for writing accounts for the provincial, or being principal or administrator. None of these jobs requires celibacy. If we are recruiting young people mostly or mainly to staff our institutions, and call it “vocation promotion,” it is a huge misnomer.

Joe Mannath SDB

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I had seen Ella a few times in the church on the back bench, but her disfigured face had made me to turn the other side and ignore her presence. This day our paths crossed each other and I was forced to get into a conversation. Ella said she had a desire to talk to a sister, yet her shame and fear kept her away. When I stopped to listen, she came out this most moving true story.

From Romance to Rejection

While she was still in high school, a young man belonging to another religion fell for her beauty, Her parents were against inter-religious marriage. Intoxicated with their youthful love, she left her home and settled in a distant land. After five years of life together, and with a little baby girl of four years, things started turning sour. One day, under suspicion that Ella flirts with other men, her husband pushed her on to the fire while she was cooking and left for better prospects with a woman he loved. A kind-hearted neighbour helped Ella to recover in the hospital. After a month, when she returned to her rented room, she had no idea of what had happened to her child. Her world had been shattered. Since she had cut off all her family ties, she could not think of returning to her native village with a disfigured face. So, to make ends meet, she took up washing dishes for families.

Sr Theresa Viegas PBVM

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Amendments regarding taxation of Charitable Trusts in Finance Bill 2022

Charitable Trusts enjoy exemption from income tax, since they play a vital role in enriching our cultural heritage and catering to the educational, medical, socio-economical and religious needs of the people. But, in the garb of charity, there have been instances where the Charitable Trusts have misused the tax benefits given to them.  Quite often it goes unnoticed too. To plug such loopholes, significant amendments were proposed in the previous budgets. The Finance Bill 2022 has made further proposals to rationalize the provisions related to the Charitable Trusts to bring uniformity, clarity on taxation in the specified circumstances and ensure their effective monitoring and implementation.

Presently, Charitable Trusts can claim exemption in respect of their income under two regimes:

1. a) Trusts registered under Section 10 (23C) (hereinafter referred to as the “first regime”); and
2. b) Trusts registered under Section 12AA/12AB (hereinafter referred to as the “second regime”).

Finance Bill 2022 proposes amendments under both regimes. Some amendments are made to bring constancy in the provisions of two regimes, while other amendments are made to clarify existing provisions. Such amendments are discussed in brief here below.

1. Bringing 10 (23C) on par with 12AB in terms of conditions

The Finance Bill 2022 has added various new conditions to organizations having approval under section 10(23C) (iv), (v), (vi) & (via) which effectively takes away all the advantages it had before. The new conditions applicable to section 10(23C) are:

Fr Alex G. SJ

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Speaking about what she likes best about the process of decision-making in her community, Sister Virginia said, “We place what is to be decided as an agenda for community meeting.  We give up our own ideas and accept what is good for the community.  Then we work towards the execution of the decision arrived at.”   Sr Lissy, belonging to another congregation, said, “What I like best is that we talk together on all topics related to our community living.  We generally decide everything together and people volunteer to do different things… Every Friday night we have adoration overnight when we each take an hour of prayer. I found it really helpful.  We also have weekly lectio divina.  We really try to care for one another. Being an international community, there’s much diversity in the way we do things, but everyone tries her best to learn to live well together.”

            Our communities are called to be synodal communities.  And an area that needs special attention for becoming a synodal community is to understand and take care of the way we arrive at decisions in a community.  Some superiors feel that, if they have to listen to everyone before making a decision, then their authority is weakened and their experience and expertise are not given due recognition.  Others feel that it requires too much time to listen to all, and so it is best to tell them what to do, rather than arrive at a decision together.   However, a synodal Church is a Church of participation and co-responsibility.  The Church requires that “Even if true and appropriate discernment is reserved to the most important decisions, the spirit of discernment ought to characterize every decision-making process that involves the community.”(CICLSAL, The Service of Authority and Obedience, 20e).

Fr Jose Kuttianimattathil SDB

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