Inspection of Church Records
Know when to say "yes" to a request to view confidential information.
Records
Government Investigations
As has been noted elsewhere, the IRS possesses broad authority to inspect church records. This
Who Owns a Church’s Accounting Records?
Key point 6-03.06. A church ordinarily should retain custody and control over its accounting records.
The Church Audit Procedures Act
Key point 6-03.05. The Church Audit Procedures Act provides churches with a number of important
Government Inspection of Donor and Membership Lists
Key point 6-03.04. Church donor and membership lists are subject to government inspection, so long
Public Inspection of Tax-Exemption Applications
Key point 6-03.03. Federal law requires tax-exempt organizations to provide a copy of their application
“Accountings” of Church Funds
Key point 6-03.02. Most courts have viewed requests by church members for an “accounting” of
Inspection
Key point 6-03.01. Church members generally have no right to inspect church records unless such
Church Records
Key point 6-03. State nonprofit corporation laws generally require incorporated churches to maintain certain kinds
Why Financial Documentation Is a “Must” for Your Ministry
Keeping track of paperwork and processes is vital for your church.
How Long Should I Keep Income Tax Records?
Know what to hold on to after your form is sent in.
Q&A: Who Owns a Church’s Accounting Records?
Why church leaders must understand this important question.
Q&A: Can a Pastor Inspect Contribution Records?
Consider these five factors to help make the best decision for your church.
Mastering Minutes for Church Business Meetings
Why this task can't continue to be an afterthought for leaders.
Q&A: Can We Deduct Personal Expenses on a Church Card from an Employee’s Pay?
How do handle undocumented charges on the church credit card.
Limiting Exposure to Employment-Related Lawsuits
Protect your ministry from going to court over workplace issues.
What to Do with a New Hire
How to make sure you're following the law.
Can Social Networking Get Us Sued?
How to safeguard your church staff's use of popular communication tools.
Tracking Expenses—Why Churches Must Do Better
Inadequate records can prove costly for pastors and leaders.
Protect Your Church from Data Loss or Theft
Simple steps you can take.