Q&A: Are Churches Legally Obligated to Disclose Staff Salaries?

No statute requires church employee salaries to be disclosed to the public.

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Must the salaries of church employees, including the pastor, be disclosed to the congregation in financial reports?

No statute requires church employee salaries to be disclosed to the public. In general, no statute requires the salaries of individual church employees to be disclosed to members in financial reports.

Members may have a right under state law to receive “books and records” for a proper purpose after reasonable written notice. Whether “books and records” includes the disclosure of individual salaries will be determined by the proper purpose.

Churches are exempt from filing Form 990. If the church elects to file Form 990, the church must disclose the individual compensation of certain employees.

Frank Sommerville is a both a CPA and attorney, and a longtime Editorial Advisor for Church Law & Tax.

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