Recordkeeping: Copies of Tithing Checks

by Robin
(Greenback, TN)

What are the rules with keeping copies of tithing checks? Should we keep copies and keep with our deposit accounting records and if so for how many years?

How long does the IRS require churches to keep accounting records and business meeting notes?

That depends on your church's policy. The IRS does not require a church to keep copies of contributor's checks.

You should record each contributor’s contribution on their contribution record.

Regarding the second part of your question:

The IRS does not specify a length of time records must be kept. Below is a suggestion of what documents should be kept and for how long.

Place the following documents in permanent files:

1. IRS exemption letter if you have one.

2. All insurance records.

3. Employee files: employment application, W-4, etc.

4. Annual business meeting and board minutes.

5. All IRS documents including, but not limited to, W-4, W-2, and 941.

6. All correspondence from Federal, State and local governments.

7. All records relating to acquisition of real estate.

Place the following documents in temporary files:

1. Records of expenditures and income for 6 years.

2. Contribution records for 6 years.

3. Canceled checks for 3 years.

4. Vehicle titles until disposed.

Church Accounting Package

Click here to post comments

Join in and write your own page! It's easy to do. How? Simply click here to return to Contributions Q&A.

If you want to DIY your payroll, I highly recommend you look at using Gusto! It is very user friendly and their support is awesome! Plus they know how to set up and maintain payrolls for churches and nonprofit organizations.

Note: I am a "partner" of Gusto, but as I have told you before ... I never recommend anything that we or our clients have not tried and love =)

Share this page:
Enjoy this page? Please pay it forward. Here's how...

Would you prefer to share this page with others by linking to it?

  1. Click on the HTML link code below.
  2. Copy and paste it, adding a note of your own, into your blog, a Web page, forums, a blog comment, your Facebook account, or anywhere that someone would find this page valuable.