Finance for Congregations
Resources for congregational treasurers & bookkeepers
The information provided on Office of the Treasurer Web pages is based on our best information at date of publication.
The treasurer of the congregation has the final responsibility to be aware of tax reporting requirements for congregations as these requirements are established and changed. The ELCA Office of the Treasurer strongly encourages congregational treasurers to consult up-to-date resource material on tax requirements and reporting. The ELCA Office of the Treasurer also strongly encourages congregational treasurers to consult with a tax preparer and/or attorney as necessary.
These resources are provided in response to frequently asked questions. If you have suggestions for additional resources, please contact us at
OTinfo@elca.org.
This comprehensive guide addresses questions ranging from the simple to complex, such as:
Who can perform a congregational audit?
How does the audit process begin?
What should be done with payroll and tax records?
What is involved in auditing cash?
How is the control system audited?
This guide for treasurers and bookkeepers reviews the responsibilities of the treasurer, creating the chart of accounts, financial reporting and more.
Other Useful Information
Is your congregation interested in accounting and administrative software solutions? The Information Technology section of the Office of the Treasurer has some
suggestions.
Is your congregation concerned about
records retention and management,
insurance and risk management, or
dealing with legal issues? The
Office of the Secretary provides helpful information about these questions.
The IRS has a detailed document called
Tax Guide for Churches and Religious Organizations. This document explains the benefits and responsibilites of churches and religious organizations under the federal tax laws. It is highly recommended that congregational treasurers and bookkeepers familiarize themselves with this document.