II. GIVING OPTIONS FOR CHURCH MINISTRIES

Change raises member defenses. Changing the method of funding church ministry should be done slowly with open communication regarding the reason for the change.

Questions that need to be addressed by the church leadership:

• Why do we currently budget the way we do?
• Is our budgeting process broken?
• Is there a better way?
• Is there leadership/council unanimity in making a change?

1. FIXED DOLLAR FUNDING

1. Description: This system takes the number of giving units in a congregation and divides the budget by the number of giving units to come up with a cost per unit. An example: If a congregation has 100 members and the budget is $250,000/year, that equates to each member paying $48/week.
   
2. History: This system probably began when most members of the congregation had about the same income. Therefore, all would share and share alike. This system often stretched people beyond the 10% tithe.
   
3. Biblical Perspective: 
   Philippians 4:19 God will meet your needs according to his glorious riches in Christ Jesus.
   
4. Implementation: The envelope system was a way of keeping track of members contributions and a way of holding members accountable. 
   

2. PERCENTAGE GIVING

• Description: This system was developed so that members would give a percentage of their income. 
  
• History: As income began to vary significantly, congregations felt that it was not only proper but biblical to ask members to not only make giving a priority, but also to give proportionately. This is generally an easy step to take.
  
• Biblical Perspective: The biblical reasons are many – 
  
  • Deuteronomy 16:17 Each of you must bring a gift in proportion to the way the Lord has blessed you.
    
  • II Corinthians 9:6-7 . . .Each man should give what he has decided in his heart and not reluctantly or under compulsion, for God loves a cheerful giver.
    
  • Psalm 116:12 How can I repay the Lord for all His goodness to me?
    
  • II Corinthians 9:6 . . .sow sparingly. . .reap sparingly, sow generously. . . reap generously.
    
• Implementation: When making the change from fixed funding to a percentage-of-income basis, share with the congregation that the new approach has been approved by council. In some churches, the congregation needs to vote on this process. Some of the ideas and verses suggested above could be put into short newsletter or bulletin announcements to prepare the congregation for the thinking of the council.
  
  The congregation should understand that the percentage-giving process is a way for Christians to think of the spiritual issues of giving back to God rather than the funding of the church’s ministries. When implementing this system, some churches will also give the per member figure. However, it is strongly recommended that just a percentage figure be given. To determine this, a little research is helpful. Obtain average income date for your area through government survey information. Calculate what your total congregational income might be, and affix a percentage to that number.

3. PLEDGING (ESTIMATE OF GIVING) 

1. Description: Members of the congregation are asked yearly to make a non-binding pledge as to what they anticipate giving to the church in the coming year. This is based on a percentage of their income as suggested in Step 2. Although individuals may base their pledge on their individual percentage of income, no “corporate” percentage is suggested.
   
2. History: Members have found that by pledging, they have been encouraged to be firstfruits givers. Contributions to the church are made on the basis of income, rather than on the basis of what money is left over. This helps many congregational members in budgeting their family expenses. Another reason for using pledging is that it has been determined over the years, those persons who pledge will be more consistent in their giving and, generally, will give more of their income back to God.
   
3. Biblical Perspective: 
   
   • Proverbs 3:9-10 Honor the Lord with your wealth, with the firstfruits of your crops, then you barns will be filled to overflowing, your vats will brim over with new wine.
     
   • Hebrews 13:16 Do not forget to do good and to share with others, for with such sacrifices God is pleased.
     
4. Implementation: It would be well to wait for implementation of pledging until the church has had a year or two of experience in percentage giving. There are those in the church who will oppose the idea of pledging on the basis that it is between God and themselves as to what they give. However, when we join the church, we commit to being accountable and responsible members. That includes giving as well as our other moral conduct. Accountability in pledging is a way of encouraging people to fulfill the commitments they have made before God.

Church leadership needs to make a decision on follow-up of pledges. If it is decided to do so, that must be clearly communicated to members at the time pledge cards are distributed. It is best that pledges (estimate of giving) be signed and recorded and that only one or two people know the amount pledged. If a pledge commitment card is not returned, a single follow-up call of encouragement can be made by a deacon. (Elders could be involved if there seems to be a problem). Members should be sent a quarterly statement of actual giving to pledged amount.

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