The Eastern Synod of the Evangelical Lutheran Church in Canada (the “Eastern Synod”)
Constitution provides that those congregations that are viable and sustainable have the
authority to control their own income, expenses and assets. This assumes, of course, that these
congregations satisfy applicable regulations and legal requirements (e.g. CRA1 , trust law2
as well as other congregational and synodical constitutional and policy requirements.
Questions frequently arise about the disbursement of any remaining assets, including land and
buildings, when a congregation is no longer viable and approaching (or has reached) the end of
its life. At times these assets can be quite significant in size. In response, the Eastern Synod
enacts this policy to address those questions and to provide direction to congregations within
the Eastern Synod.