As a church treasurer, you should be familiar with and able to identify the following documents:
1. Articles of incorporation. The articles of incorporation is a short document that contains the church's name, address, period of duration, initial board of directors, and statement of purposes. The articles of incorporation is called the church's charter. The charter is the most authoritative legal document that a church has. In the event of a conflict between the charter and any other legal document, the charter will control. Be sure you are well versed on your church's charter.
2. Corporate annual reports. In many states, incorporated churches are required to file an annual report with the Secretary of State. This is a simple form that takes only a few minutes to complete. But failure to comply with the requirement can jeopardize a church's corporate status; and this can expose church members and board members to personal liability. Churches should maintain a full set of all corporate annual reports filed with the Secretary of State's office.