Can a senior pastor and members of the church board inspect the contribution records of each member?
This is a controversial question. Consider five factors:
Why would a pastor and church board want to inspect the contribution records of members? One reason might be to enforce a bylaw requirement that members in good standing "Tithe" or make some other specified financial commitment to the church. However, it is far more common for church bylaws to require that members "support the church financially," and this is an ambiguous standard that would not warrant accessing individual members' contribution records.
Many pastors do not want to see donor records since they do not want this information to influence their relationship with individual members. The nonprofit corporation statutes of most states give members of incorporated churches the legal right to inspect various ...