---- == == * Yes, I believe they are subject to the law as any non-profit organization to have open records and financial accountability. If a pastor refuses to be financially accountable and open with the churches finances, i.e. offerings, tithes, the churches expenditures and any and all use of monies donated by their members, I would seriously question his motives and where the money is going. Not good. Violation of law in this country, and evidence of character flaw or selfish motives.