Jump directly to the Content

Q&A: Recording Check Numbers for Tithes and Offerings

Does the check number need to be recorded on our weekly count sheets for offerings?

I am the financial secretary for my church. When the offerings are counted on Sunday, the counters use a count sheet that lists the check number, the amount of the check, and the envelope number in which the payment was included. Does the check number need to be listed, and if it does, what is the legal reason for this?

There is no specific requirement to list the check number when preparing your count sheets. The practice of including envelope numbers likely began to make it easier to research any discrepancies donors may have had with their giving records. You could discontinue that practice and comply with any current regulations.

Vonna Laue has worked with ministries and churches for more than 20 years. Vonna was a partner with a national CPA firm serving not-for-profit entities through audit, review, tax, and advisory services. Most recently, she held the role of executive vice president for a Christian ministry that works to enhance trust in the church and ministry community.

This content is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations." Due to the nature of the U.S. legal system, laws and regulations constantly change. The editors encourage readers to carefully search the site for all content related to the topic of interest and consult qualified local counsel to verify the status of specific statutes, laws, regulations, and precedential court holdings.

Related Topics:
Posted:
  • May 25, 2010

Related ResourcesVisit Store

Receipts for Donors
Receipts for Donors
16 letters and forms for providing receipts to donors for different donations.
Church Finance
Church Finance
Learn about budgeting, financial reporting, tax compliance, insurance coverage, and more.
Internal Controls for Church Finances
Internal Controls for Church Finances
Learn how to protect your church's money.
2021 Church & Clergy Tax Guide (Book)
2021 Church & Clergy Tax Guide (Book)
The most comprehensive and authoritative tax guide available.