Canonum De Lex Ecclesium
Canons of Ecclesiastical Law
VI. Institution
6.3 Administration
Article 191 - Financial Assistance
Canon 4600 (link)
The failure of a Religion or Cult to provide not less than one twelfth (1/12th) of its total goods and property for financial assistance each and every year is a grave injury against the purpose of such an organization which shall result in the financial administration of all property and goods of the Religion or Cult being placed in civilian administration.