Q&A: Are Churches Legally Obligated to Disclose Staff Salaries?
No statute requires church employee salaries to be disclosed to the public.


Must the salaries of church employees, including the pastor, be disclosed to the congregation in financial reports?

No statute requires church employee salaries to be disclosed to the public. In general, no statute requires the salaries of individual church employees to be disclosed to members in financial reports.

Members may have a right under state law to receive "books and records" for a proper purpose after reasonable written notice. Whether "books and records" includes the disclosure of individual salaries will be determined by the proper purpose.

Churches are exempt from filing Form 990. If the church elects to file Form 990, the church must disclose the individual compensation of certain employees.

Log In For Full Access

Interested in becoming a member? Learn more.

Related Topics:
Posted: March 24, 2010
View All
from our store
12 Law & Tax Guidelines for New Ministers

12 Law & Tax Guidelines for New Ministers

Essential knowledge to ensure legal and financial clarity and integrity in ministry.
Best Practices for Technology Usage

Best Practices for Technology Usage

Establish policies and best practices to govern the use of technology for church staff.
Your Guide to Employee Handbooks

Your Guide to Employee Handbooks

If updated regularly, an employee handbook can offer valuable legal protection against civil court claims made by disgruntled staff members.
Understanding Pastoral Liability

Understanding Pastoral Liability

Know the situations in which a pastor is personally liable for wrongdoing.

ChurchSalary

ChurchSalary

Let ChurchSalary do the work. Get personalized compensation reports for staff and pastors.