Church bookkeeping
Giving records and contribution statements
Members trust that their gifts are recorded correctly. Giving records reconciled to deposits all year mean January brings accurate statements, not a scramble.
Where giving records go wrong
Online giving platforms deposit batches net of fees. Cash and checks are counted by volunteers. Designations get written in memo lines. If giving records and the books are kept separately and never compared, the differences surface at year end, when statements go out to members.
What giving records support includes
- Gifts recorded by giver and by fund, including designations
- Giving software or church management records reconciled to bank deposits monthly
- Processing fees recorded separately, so gross giving is reported accurately
- Year-end contribution statements prepared from reconciled records
- Giver information handled with limited, named access
What a contribution statement needs
The IRS sets out what a church's written acknowledgment of a gift should contain in Publication 1771, including the amount of cash given and whether the giver received goods or services in return. Your church's CPA confirms the final statement wording; the bookkeeping makes sure the figures on it are right.
Gifts and funds go together
Accurate giving records are the starting point for fund accounting. A designated gift recorded correctly at deposit keeps both the giver's statement and the fund balance right.
Giving records questions
Can you prepare year-end giving statements?
Yes. Giving records are reconciled to deposits during the year so that year-end contribution statements match what was actually received and recorded.
How do you keep designated gifts tied to their purpose?
Each gift is recorded to its fund when it is deposited, fund balances are carried forward month to month, and spending is coded to the fund it came from. Leadership receives a fund balance report every month, so it is always clear what has been given for a purpose, what has been spent, and what remains.
Start with a conversation
Let's look at your books together
Tell us about your church or business and where your bookkeeping stands. Carey will follow up to arrange a consultation, and you'll receive a written scope before any work begins.