Patriot Software Advisor

Is it a requirement to have check copies on site?

by Patty

I thought for sure that I read on IRS site that it is a compliance issue to have copies of all donor checks on site and that they should be held for a minimum of 4yrs. I have now searched again everywhere I can think of and cannot find this statement. Is it true? I'm an external bookkeeper and some of my younger church plants are having a hard time with the extra step of making copies and sending to me.

Comments for Is it a requirement to have check copies on site?

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May 16, 2013
check copies on site?
by: Anonymous in NC

I worked in a church for five years as an administrator doing the deposits and didn't copy checks of donors; I have never read where you have to do that. I listed all donor check amounts separately on the deposit slip and when I posted the check amount to the individual's giving record, I entered the individual donor's check number. Never had any problem with the internal auditor (who was a CPA).

May 16, 2013
donor documents
by: Sandi

Our church tried the check copy thing for about 2 weeks, it was to much work for the counters so we track donations by using a spreadsheet with envelope numbers and columns for designations. Both counters sign and date this form after totaling.

The bookkeeper and the treasurer have the master copy with names for putting into the computer (we use quickbooks)

Loose money is not tracked unless it is $250.00 or more (the treasurer makes a copy of these loose checks and gives to the bookkeeper)

on the deposit slips only the check numbers are written for confidentiality reasons.

IRS has historically accepted envelopes as a means of tracking. These should be kept for 4 years (or whatever the current file retention is) We only keep the envelopes with designations to support the spreadsheet amounts.


May 20, 2013
Thanks for the comments!
by: Patty

Thank you so much for sharing your experience. I will go with that as well.

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