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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 ...

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