### Question
How does the law define church records?


### Answer
Under *26 U.S.C. § 7611*, **church records** is defined as:

> all corporate and financial records regularly kept by a church, including corporate minute books and lists of members and contributors

#### Citation:
  - *26 U.S.C. § 7611*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 78-DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE > Subchapter A-Examination and Inspection**

