Source: http://www.churchlawandtax.com/library/church-property--administration/chapter-6-organization-and-administration/church-records/who-owns-churchs-accounting-records/
Timestamp: 2018-03-23 20:41:45
Document Index: 484206800

Matched Legal Cases: ['§ 6', 'art 1', 'art 2', 'art 3', 'art 4', 'art 5']

Who Owns a Church's Accounting Records? | Church Law & Tax
Volume 2 . Chapter 6 . § 6-03.6
Who owns a church's accounting records, and who has the right to maintain possession of them? Consider the following points:
The nonprofit corporation laws under which most churches are incorporated require that corporations maintain various kinds of records, including financial books of account. To illustrate, the Model Nonprofit Corporation Act, which has been adopted by most states, provides that "a corporation shall maintain appropriate accounting records." While this language does not directly address ownership, the fact is that how can a church maintain appropriate accounting records if they are possessed and "owned" by the treasurer? As a result, it should be assumed that the church is the owner of its financial records, and not a volunteer treasurer who takes them home. The takeaway point is that location, and even possession, does not determine ownership.
Skip to: Chapter 6: Organization and AdministrationChapter 1: Definitions and StatusChapter 2: The Pastor-Church RelationshipChapter 3: Authority, Rights and PrivilegesChapter 4: Liabilities, Limitations and RestrictionsChapter 5: DefinitionsChapter 7: Church PropertyChapter 8Chapter 8, Part 1: Selection of EmployeesChapter 8, Part 2: Compensation and BenefitsChapter 8, Part 3: Employment DiscriminationChapter 8, Part 4: TerminationChapter 8, Part 5: Miscellaneous IssuesChapter 9: Government Regulation of ChurchesChapter 10: Church Legal LiabilityChapter 11: A Summary of Constitutional HistoryChapter 12: Landmark Supreme Court Decisions Interpreting the First Amendment Religion ClausesChapter 13: The Present Meaning of the First Amendment Religion ClausesChapter 14: Significant First Amendment IssuesInspection"Accountings" of Church FundsPublic Inspection of Tax-Exemption ApplicationsGovernment Inspection of Donor and Membership ListsThe Church Audit Procedures Act