To allow them to provide official donation receipts for income tax purposes, local churches must keep accurate, ongoing records of the amounts given by individual donors. These records are normally kept by the treasurer, or a financial secretary/recording secretary (if one is appointed).
The information on the specific amounts contributed by individual donors is confidential, private, personal information. Only the treasurer and/or the financial secretary/recording secretary should have access to this data. Information on the amounts contributed by an individual donor should not be divulged to anyone other than the donor.
Because the giving pattern may reflect an individual’s attitudes toward the church, the official board may approve a policy allowing the treasurer or financial secretary/recording secretary to inform the pastor of any dramatic change in an individual’s giving pattern (without providing specific information on the amounts donated), to assist the pastor in fulfilling his/her role as spiritual shepherd.