What money leaves the congregation?

The basis of upward payments — assessed, expected at a rate, freely given, or owed under contract. A body with no upward flow is not a failure to report; it is the fact.

Assessed by formula

• Anglican Church in North America

  Built from primary governing documents

• Global Methodist Church

  Built from primary governing documents

• Presbyterian Church (U.S.A.)

  Partial — some structures are not publicly documented

• Roman Catholic Church — dioceses and parishes

  Partial — some structures are not publicly documented

• The Episcopal Church

  Built from primary governing documents

• The United Methodist Church

  Built from primary governing documents

All of it — nothing is held locally

• Catholic religious institutes

  Partial — some structures are not publicly documented

• Hillsong Church

  Partial — some structures are not publicly documented

• The Order of Friars Minor (Franciscans)

  Built from primary governing documents

• The Society of Jesus (Jesuits)

  Built from primary governing documents

Voluntary, no stated rate

• Evangelical Lutheran Church in America

  Partial — some structures are not publicly documented

• Presbyterian Church in America

  Partial — some structures are not publicly documented

• The Lutheran Church—Missouri Synod

  Built from primary governing documents

Contractual or licensed

• Acts 29

  Partial — some structures are not publicly documented

Voluntary, at a stated percentage

• The Southern Baptist Convention

  Built from primary governing documents

Every grouping above is a nearest-fit label; the deviations are stated in each profile's prose. Why it is built that way.