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What Should My Church Do with Old, Uncleared Checks?

Sometimes, a check is written but never cashed. Tips on how to handle these old, uncleared checks.

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Last Reviewed: January 17, 2025

Q: Two checks written by my church more than a year ago have not been cashed and are assumed lost. Since I can’t track down the payees, I want to remove these checks from our records so they no longer show up as uncleared. Any suggestions for how best to do this?

If the payees do not cash them, you must turn the check amounts over to the state as “unclaimed property” after the passage of a certain amount of time. If you don’t, you will be guilty of breaking “escheatment” rules.

These rules vary from state to state. Here is a website that provides guidelines for most states.

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

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