Key point 6-03. State nonprofit corporation laws generally require incorporated churches to maintain certain kinds of records. The federal tax code also requires churches to maintain specified records.
State nonprofit corporation laws generally require incorporated churches to maintain the following records:
These documents, in addition to the corporate charter, constitution, bylaws, certificate of incorporation, correspondence, insurance policies, employment files, contracts, and tax forms and documentation constitute the records of a church corporation. The Model Nonprofit Corporation Act, under which many churches are incorporated, ...
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