Jump directly to the content

Pastor Guilty of Embezzling Funds from a Local PTA

Case demonstrates that ministers can face criminal liability for embezzlement.

North Carolina

Key point 7-21. Embezzlement refers to the wrongful conversion of funds that are lawfully in one's possession. Embezzlement is a common occurrence in churches because of weak internal controls.

A North Carolina court ruled that a pastor who also served as an officer for a Parent Teachers Association (PTA) was guilty of embezzlement for using corporate funds for personal purposes.

An investigation of improper use of funds

A pastor of a local church (the “defendant”) served as president of an elementary school’s PTA from 2011 to 2013. As the defendant's term concluded, allegations arose of improper use of PTA funds by the defendant. As a result, a CPA and the local county sheriff instituted an investigation into the receipts and expenditures of the PTA.

The investigation unearthed spending and disbursements by the defendant and other PTA officers that apparently exceeded ...

Join now to access this member-only content

Become a Member

Already a member? for full access.

Related Topics:
  • August 10, 2020

Related ResourcesVisit Store

2021 Church & Clergy Tax Guide (Book)
2021 Church & Clergy Tax Guide (Book)
The most comprehensive and authoritative tax guide available.
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.
Essential Guide to Money for Church Boards
Essential Guide to Money for Church Boards
Church board members should have a basic understanding of these financial issues.