Are churches required to publish their financial information?
While rules and requirements no doubt vary based on country, U.S. IRS rules (2005) do not require churches to make publically available their yearly financial information.
IRS Rules on Availability of Tax-Exempt Organization Returns
U.S. Internal Revenue Service rules require tax-exempt organizations (such as those classified as a 501(c)(3) organization) to make available for public inspection a copy of their annual information returns. An annual information return
includes an exact copy of the return (such as Form 990 or 990–EZ) and all supporting documents filed with the IRS. For more information regarding U.S. tax-exempt organization requirements see IRS Publication
557.
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