Charters, bylaws, member lists, and more—the list of legal documents and records that church leaders must work with is seemingly endless. It is always a good idea to seek legal counsel on any matters concerning legal documents, but church leaders must also have a working knowledge of the importance of these documents. This checklist covers these questions:
If your church is incorporated, do you consistently file an annual report with the Secretary of State’s office?
Are you familiar with your church’s organizational document (e.g., articles of incorporation, charter, or constitution)?
Are you aware of any restrictions and limitations outlined in your church’s organizational documents?
Does your church’s organizational document include any provisions that are required/recommended by the IRS?
Does your church’s organizational document state that duration is perpetual, rather than a specified number of years?
Do your leaders have a working knowledge of the church bylaws?
Do you have your church bylaws reviewed by an attorney regularly or when any changes are made to the document?
Are all your church leaders familiar with the organization’s financial and accounting records?
Do board members review church finances at each board meeting, and are they encouraged to ask questions?
Does your church maintain a current list of active, voting members?
Do your church records include a complete set of minutes from all meetings, annual business meetings, and special meetings?
Does your church maintain up-to-date records on all insurance policies and keep records of past policies as well?
Are church leaders familiar with tax records and requirements, including payroll tax forms, housing allowance designations, and contribution records?
