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.

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