Jump directly to the content

Pastor, Church & Law

written by Richard R. Hammar, J.D., LL.M., CPA

"Accountings" of Church Funds

Volume 2 . Chapter 6 . § 6-03.2

Key point 6-03.2. Most courts have viewed requests by church members for an "accounting" of church funds to be an internal church matter over which the civil courts have no jurisdiction.

Do church members, or a government agency or officer, have the right to demand an accounting of church funds? The courts have reached conflicting answers to this question.

Case Studies

• A group of church members who had contributed funds to their church demanded that the church give an "accounting" of the use of the contributed funds. When the church refused, the members turned to the courts for relief. A trial judge ordered an immediate accounting, as well as annual audits "forever," and required the church to disclose the contents of a church safety deposit ...

Article Preview

This article is currently available to ChurchLawAndTax.com subscribers only. To continue reading:

This content is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations."

Due to the nature of the U.S. legal system, laws and regulations constantly change. The editors encourage readers to carefully search the site for all content related to the topic of interest and consult qualified local counsel to verify the status of specific statutes, laws, regulations, and precedential court holdings.


Building with Security in Mind

Building with Security in Mind

From breaking ground to landscaping, learn how to build safely and keep your people secure.
The 4 Hour Legal Training Program for Church Boards

The 4 Hour Legal Training Program for Church Boards

Understand key legal concepts necessary to protect the board and the church.