Table of Contents

INTRODUCTION......................................................................................................................2
STEWARDSHIP AND STRATEGIC PLANS COMMITTEE.................................................3
Committee Membership and Duties.......................................................................................3
Committee Chairperson..........................................................................................................4
Section Responsibilities..........................................................................................................4
Specific Committee Assignments...........................................................................................5
STRATEGIC PLANNING AND BUDGETING CYCLE........................................................7
Resource Review Questions...................................................................................................8
CHURCH MASTER PLAN IMPLEMENTATION..................................................................9
THE ANNUAL EVERY-MEMBER RESPONSE..................................................................10
Inspired Counsel...................................................................................................................12
CHURCH MASTER PLAN ADMINISTRATION AND EVALUATION............................12
PLANNING THE YEAR-ROUND PROGRAM....................................................................13
Stewardship education section.............................................................................................13
The Budgeting and Receipting Section................................................................................14
The Strategic Plans and Promotion Section.........................................................................15
STEWARDSHIP LEADER.....................................................................................................15
HOW TO IMPROVE GIVING................................................................................................16
Why church members don’t give.........................................................................................16
Twenty-five ways to improve giving in your church...........................................................16
TITHE AND FREE WILL OFFERINGS................................................................................17
The Consequences of Using the Forbidden Portion.............................................................18
God Requires Faithfulness...................................................................................................18
The principle of God first.....................................................................................................19
FREEWILL GIVING...............................................................................................................20
God has a perfect plan..........................................................................................................21
2ND TITHE / FREEWILL OFFERING?...................................................................................21

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 INTRODUCTION

The mission statement of the Stewardship Ministry is to actively support the Church's
mission (to make disciples) through spiritually revived and faithful stewards.

Biblical discipling is the art of shaping the life of an individual into growing partnership with
God. It begins with assurance of salvation through the acceptance of the Gospel, and then
continues integrating Christ's lordship into every area of daily life. A disciple is one who
walks with, learns from, and lives in submission to a master in order to become like the
master.

This manual will have an in-depth look at Stewardship and Strategic Planning, and then it is
important to define these terms.

Stewardship described through discipleship is, therefore, the lifestyle of one who has a living
relationship with Jesus Christ, accepts His lordship, walks with God, and works in
partnership with Him, acting as His agent to manage His affairs on earth.

Strategic planning is a disciplined process for making key decisions and agreeing on actions,
that will shape and guide what an organization is, what it does, why it’s doing it, and what it
wants to be in the future.

The purpose of this manual is:

1. To underscore the unity of stewardship and strategic planning in providing leadership

for resource development and strategic planning to reach church mission objective
2. To prioritise increased faithfulness in total-life stewardship, as well as in tithes and
offerings.
3. To highlight the process and importance of planning and budgeting within the setting
of church mission.
4. To provide ideas for successful year-round stewardship education in the local church.
5. To recommend ways of increasing faithfulness among church members.

This manual has been developed out of wide research on what other pastors and writers have
written on this same subject. My prayer is that, may this manual inspire you to do great things
for the Lord.

STEWARDSHIP AND STRATEGIC PLANS COMMITTEE

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The stewardship ministry is efficiently led by a subcommittee of the Church Board known as
the Stewardship and Strategic Plans Committee [SSPC]. This is a sub-committee of the
Church board formed during the regular Church elections with the following members:

A. Church Level : 1. The Elder 2. The Clerk 3. Treasurer 4. Stewardship Secretary* 5.

The Chairperson- Church Board member 6. Church Auditor 7. District Pastor – ex-official
and other members as deemed necessary

B. District Level: 1. District Pastor 2. District Secretary 3. District Treasurer 4. District

Stewardship Secretary* 5. The Chairperson 6. District Auditor 7. District Pastor – ex-official
and other members as deemed necessary

The work of this committee is guided by a chairperson and is divided into three major areas
or function sections, namely: 1) education, 2) budgeting and receipting, 3) strategic plans and
promotion.

The Stewardship and Strategic Planning Committee will implement the following:

1. Prepare a Mission Statement outlining the central purpose of the local church
2. Evaluate all available resources for accomplishing its mission (spiritual, human, and
financial)
3. Study challenges facing the church
4. Recommend strategic objectives and action plans.
5. At the end of the year the committee will evaluate the accomplishments of the
church’s strategic plans and objectives.

Committee Membership and Duties

- The Stewardship and Strategic Plans Committee is charged with the responsibility of
developing Christian people into active Christian managers of all that God has
entrusted to them.
- The committee actively promotes stewardship education in the setting of church
mission, resource development, strategic planning, and the proper handling of church
funds.
- The committee meets at least once a month.
- Committee membership is based on functional requirements, with selection made for
particular tasks.
- Committee members should possess a team spirit and be keenly aware of and
committed to the nature and purpose of the church.

The size of the committee will vary from church to church as shown below:

Up to 200 church membership – 3 committee members

200-500 church membership – 5 committee members

500-1,000 church membership – 7 committee members

1,000- and above church membership – 9 committee members

Committee members must:

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 • Be dedicated to fulfilling the mission of the church

• Have experience in management and strategic planning

• Be willing to devote time and effort

• Have influence among the church members

• Be faithful stewards

• The key to success is good leadership and committee members who are carefully
selected and trained in their duties.

Committee Chairperson
• The Chairperson is the elected leader of the Stewardship and Strategic Plans
Committee. Elected at the time of the annual church election, the chairperson is a
member of the Church Board.

• The Chairperson gives leadership, receives agenda items, calls and chairs meetings,
and works with other church officers to implement the actions of the committee.

• The chairperson is well informed regarding the biblical concepts of stewardship and
the mission and organization of the church.

• He or she is a strong leader, and has the ability to get along with people. Time should
be scheduled for training the chairperson.

• The chairperson serves as a coordinator for the recommended three functional areas of
the committee and works with church officers and ministry committees, to produce a
master strategic plan for the local church.

Section Responsibilities
It should be noted that the three sections of the Stewardship and strategic Plans Committee
are called sections for a good reason. They are not subcommittees in the tradition sense. They
are called sections because each section functions independently at times, but remains a part
of the whole committee. However, the entire committee will be drawn together at least once a
month for the purpose of planning, reporting, and evaluation.

1. Education Section
This section is responsible for developing an understanding of and a commitment to
the biblical concept of individual and corporate stewardship.
In addition to planning regular and frequent educational activities and seminars
throughout the year, it works through existing organizational channels to raise the
stewardship consciousness level of the church.
Activities to be carried out will be drawn from the mission statement, challenges and
objectives.

2. The Budget And Receipting Section

This section has a much larger scope of responsibility than a traditional budget and
finance committee. Other than coordinating budget development and administering
church finances, it seeks to increase the spirit of openness and confidence between
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 church members and church officers. This section, do regular receipting and preparing
of monthly and quarterly financial reports on tithe and offerings for both the
Committee and Church Board evaluations.

3. The Strategic Plans And Promotion Section

The last section has the responsibility for coordinating the development of church
strategic plans and reporting to the church on their progress. Section members work
closely with the pastor, Church Board, and Church departments (ministries) to
produce a master strategic plan for the local church. It reports to the Stewardship and
Strategic Plans Committee, Church Board, and Church Business meeting on the
implementation and progress of Church strategic plans.

Specific Committee Assignments

While some of the tasks will be worked out by a particular section, the entire committee will
have to review and approve that work before reporting elsewhere.

• Recommend local church mission statement.

A concise statement of the central purpose of the church is prepared or reaffirmed by
the Stewardship and Strategic Plans Committee, submitted to the Church Board for
recommendation and presented to the Church Business session for approval.
• Investigate all available resources. A study of the giving potential of the church is a
sacred and important trust. The committee considers all available resources –
spiritual, human, and financial – to fulfill the church’s mission and strategic
objectives.
• Recommend prioritized challenges. Challenges describe special issues of concern
facing the church. They result from a study of the mission statement and resource
review questions.
• Recommend measurable objectives. The committee recommends measurable goals
and objectives (in cooperation with the Church Board, Church Officers, and Church
Ministries). These objectives reaffirm the church’s mission, and are designed to meet
nurture, worship, fellowship, stewardship, and outreach objectives.
• Develop ministry action plans and church budget. The committee analyzes local
church needs in relation to the church’s mission and objectives, and develops ministry
and action plans and a church budget that allocates financial resources to meet these
needs. Ministry action plans and the church budget are recommended to the Church
Board and then the Church Business meeting for approval.
• Propose dates for completion. Recommends dates for completion of measurable goals,
objectives and action plans to the Church Board and to the Church Business meeting
for approval.
• Prepare planning calendars. Planning calendars are developed for the three functional
sections of the committee: education, budgeting and receipting, strategic plans and
promotion. The planning calendars are for the purpose of scheduling activities,
educational events, reports, and evaluations.
• Estimate needed income. The committee studies the financial potential of the church
and recommends an average percentage of giving needed to accomplish the church’s
strategic objectives. The committee reports regularly to the Church Board and to the
Church Business meeting on the progress of Church Strategic Plans and Objectives.

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 • Plan church member education on a continuing basis throughout the church calendar
year. The committee gives leadership in developing members into Christian stewards.
They plan and conduct programs like the bi-annual Conference Stewardship Emphasis
Months in cooperation with the pastor.
• Organize the annual church every-member response. The committee organizes the
annual every-member response in cooperation with the pastor. This program is
designed to acquaint members with the church’s mission statement, challenges,
objectives, ministry action plans, and church budget, and to invite their participation.
And this is usually in the first week of December called the Commitment Week.
• Evaluate faithfulness. To accomplish the church’s mission, strategic plans, and church
budget objectives, the committee monitors and evaluates member faithfulness in
returning full and honest tithe, giving of freewill offerings and project funds.

NOTE: “We must get away from our smallness and make larger plans” (Evangelism, p.
46). “A great work is to be accomplished; broader plans must be laid. . . . We need the
courage of heroes and the faith of martyrs” (5T. p. 187).

STRATEGIC PLANNING AND BUDGETING CYCLE

Mission
statement
Resource
Church master review
plan evaluation

Church master
Prioritised
plan
challenges
implementation

Finalise Measurable
objectives, objectives
plans, and
budget
Approve mission
Ministry statement,
action challenges
planning Begin
budgeting
process

Step 1. Mission Statement

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 An organisation’s mission is its primary purpose or business; it describes what an
organisation does. It is not a time-bound objective. A clear and concise statement mission
must answer the following questions:

1. Who are we

2. What do we teach

3. What is our purpose

The following mission statement was prepared by the SDA church global strategic
committee. It is recommended that local churches review it; then, if they choose, may adapt it
or constitute a simpler one that meets the objectives of their own local church: “…..”

The local church mission statement should be voted or reaffirmed yearly as the first step in
strategic planning.

Step 2. Resource Review Questions

Resource review questions are a part of the process of self-examination to determine the
position of the church in relation to its mission statement. Questions should cluster around
four types of church resource: spiritual, human, financial, and territorial (church geographical
penetration).

The answers to these questions should provide the SSPC with critical information about the
status of the church.

Resource Review Questions

SPIRITUAL RESOURCES
What percentage of church members have a consistent Christian lifestyle and actively sharing
their Christian beliefs
What percentage of church members attend Sabbath school and church on a regular basis
What is the percentage of TMI in witnessing
Does the church develop specific annual plans for spiritual nurture and growth of its members
Does the church have plans for teaching spiritual gifts awareness to it’s members

HUMAN RESOURCES
What percentage of members use their skills and abilities for Christ on a consistent and regular
basis
Does the church keep a current human resource bank of available talents
Does the church annually invite the church to have a voice and participate in church strategic
planning and budgeting
Is the focus of church departments on church mission

FINANCIAL RESOURCES
What has been the percentage of tithe increase in the local church for each of the past five
years
What is the ratio of tithing families to total church families
What has been the percentage increase in offerings over each of the past five years
What is the ratio of members participating in tithe to total membership (as stipulated in church
manual p.86, 2015 Edition)
Ratio of actual members returning tithe to total membership

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Step 3. Prioritise Challenges

Prioritised challenges describe special issues, major needs and areas of special concern facing
the church. Prioritised issues and challenges result from a study of the church’s mission
statement, and the resource review questions. Challenges are carefully reviewed by the SSPC
and they form the basis of recommended measurable objectives

Step 4. Recommended Measurable Objectives

Measurable objectives emerge from an analysis of the: mission statement, resource questions,
and prioritised challenges. They are based specifically on the prioritised challenges and issues
facing the church

Step 5. Approve Mission Statement, Challenges, and Objectives

This procedure may take longer than a simple committee action, but it helps to clarify the
mission statement and challenges facing the church. This process helps in successfully
carrying church members with you, and in building a strong support for the church’s strategic
objectives

Step 6. Begin the Budget Process

The first step in building a church budget, is to understand the mission of the church, and it’s
challenges.

What is a church budget?

A church budget is a plan based on theological principles which is designed to accomplish

the mission of the church as determined by the various ministry committees.

The best process of developing strategic plans and a church budget is ministry action
planning.

Step 7. Ministry Action Planning

This is a process that centers planning on the ministries of the local church. Objectives,
ministry action plans, and finances are based on the church’s mission statement. Rather than
focussing attention on an itemised list of expenses for which funds are needed, ministry
action planning is concerned with the purpose of the church. When this process is followed,
the results are strategic objectives and a budget that is mission driven.

Step 8. Finalise Church Objectives, Strategic Plans, and Budget

Prioritised challenges together with a church mission statement, ministry action objectives,
and action plans forms the basis of local church strategic plans. When the work of
coordination is complete, the SSPC recommends these strategic plans as the Church Master
Plan to the church board and finally to the business meeting.

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 CHURCH MASTER PLAN IMPLEMENTATION

Church master plan implementation ensures the success of the local church.

A major weakness in the SDA church planning and budgeting is that many churches wait too
late in the church year to begin the process. In developing a time schedule for church
strategic planning and budgeting preparation, a number of questions need to be asked:

- When should church officers be elected?

- When should the church mission statement and challenges be voted?
- When should ministry action plans be requested from church leaders?
- When should the church strategic plans and budget be approved?
- When should the church master plan be implemented?
- When should the every-member response be scheduled?

Step 1. Elect church officers

The first step in the strategic planning process is early nomination and election of church
officers. It is important that the new officers participate in planning. This means that church
officers should be elected at least three months before the end of the church calendar year.

Step 2. Mission statement

Vote or reaffirm the church’s mission statement. Develop and prioritise church challenges.
This should take place at the beginning of the fourth quarter of the previous year.

Step 3. Ministry Action Plans

The first two months of the fourth quarter (usually October and November) should be set
aside as ministry-action-planning and budget-request time. During this time, meetings should
be scheduled with ministry leaders and committee members. They are asked to make long-
range plans for spiritual nurture, fellowship, and evangelistic outreach for the following year,
and to estimate the financial cost of their plans.

Step 4. Review Income

During the last two months preceding the new church calendar (usually November and
December) the SSPC studies past and present church income, and the flow of tithes and
offerings from members.

Step 5. First Draft

The SSPC usually devotes the last month of the final quarter to receiving, discussing, and
integrating ministry action plans and objectives, and developing a first draft of the proposed
church budget.

Step 6. Plan and Budget Completed and Approved

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By the end of the last month of the final quarter (usually December) the committee has put
together a church strategic plan and budget proposal (Church Master Plan). This proposal is
first presented to the church board for approval, and is then approved by church members in a
business meeting held before the end of the fourth quarter.

Step 7. Implementation

The Church Master Plan is ready now for implementation. This generally takes place just
before or at the beginning of the new church calendar year. An important part of
implementing the master plan is scheduling a specific time for the annual “Every-member
Response,” when church members are personally contacted and invited to make a
commitment

THE ANNUAL EVERY-MEMBER RESPONSE

This is a part of the implementation phase of the Church Master Plan. The SSPC in
conjunction with the Church Board is responsible for planning and organizing this important
event. Careful planning is vital to the success of any visitation program.

Step I. Prepare

Begins by preparing a package of materials to be given to members; consisting of the Church

Mission Statement, the prioritized challenges, strategic objectives, ministry action plans, and
the church budget, which are all part of the Church Master Plan. The SSPC may appoint
members to a visitation committee, which will be approved by the church board.

Step II. Education

The purpose of the annual Every-member Response is:

• To review with church members the mission statement, challenges, strategic

objectives, and ministry action plans.

• To show members how the Church Budget is based on the mission statement and the
church’s challenges and objectives.

• To answer members’ questions.

• To invite members to participate.

• To pray with members and their families.

• To increase number of members actively supporting the strategic plans and budget
(Master Plan)

Step III. Respond

• Please note that the visitation team is not to tell members how much they are to give.
How much a member gives is a decision between the member and God.

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 • The responsibility of the church is to provide adequate information so the member can
make an intelligent decision. The team may suggest what income the church needs to
average on a monthly basis to reach church mission and budget objectives, but should
never ask for a pledge of a specific amount. A commitment card may be left with the
church member to be used as a means of response (to be completed and brought to
church on Commitment Sabbath). The visitation team does not request the card during
their visit.

• The Stewardship and Strategic Plans Committee is responsible for giving orientation
to the visitation committee members. Normally, all church officers and visitation
committee members’ area asked to make their individual decisions before launching
the Every-member Response.

• Invite individuals and family units to consider God’s will prayerfully and dedicate to
the Lord his or her proportionate share of time, skills, health, as well as income, then
to make their commitment to God – not to you.

• Close with prayer. Leave the home immediately at the close of prayer. In this way, the
visit concludes on a spiritual note.

A Highly Recommended Every-member Response Schedule

Sunday: member contacts followed by visitor report meeting.

Monday: member contacts followed by visitor report meeting.

Tuesday: member contacts followed by visitor report meeting.

Wednesday/Thursday: “wrap up” / visitation of remaining contacts.

Friday: members bring their commitments to church.

Sabbath: members bring their commitments to church

The objective is not about the BIG amount given by FEW PERSONS, but 100% participation
(TMI). The local church that provides no opportunity for its members to support its strategic
objectives and financial needs is usually as unsuccessful as the evangelist who omits appeals
and calls for decisions! Therefore, provide members with an opportunity to respond!

Inspired Counsel
“The Lord made a special covenant with them that if they would regularly set apart the
portion designated for the advancement of Christ’s kingdom, the Lord would bless them
abundantly, so that there would not be room to receive His gifts” (Counsels on Stewardship,
p. 77).

“When we accepted Christ as our Redeemer, we accepted the condition of becoming laborers
together with God. We made a covenant with Him to be wholly for the Lord” (2SM, p. 124).

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 CHURCH MASTER PLAN ADMINISTRATION AND EVALUATION

Implementation of the church master plan takes place at the beginning of the church calendar
year. Explanations and reports on the master plan are given frequently and regularly
throughout the year. Church leaders are responsible to see that church funds are used and
administered in harmony with the master plan guidelines. Church member confidence in
church leadership increases as the church follows this recommended process.

The careful administration of the Church Master Plan and Church Budget is vitally important
to the growth and success of the local church. The following are recommendations:

1. A master plan review of where we are at present should be conducted monthly by the
church board, SSPC, and all church ministries committees
2. The SSPC also should conduct a monthly church budget review
a. To ensure that money is spent according to the master plan and in harmony with
the mission statement
b. To make necessary recommendations to the church board when unanticipated
needs arise
c. To review the recommended purchase order system for spending church income
to verify that money is being spent in the proper way.

The SSPC of the church is responsible for developing evaluation methods to measure
progress in achieving master plan objectives. The quarterly review and evaluation will be
based on the mission statement, challenges, objectives, approved ministry action plans, and
current giving trends in tithes and offerings. A progressive report on the Church master Plan
is rendered to the church board and to the business meeting.

PLANNING THE YEAR-ROUND PROGRAM

The purpose of a planning calendar is to guide the work of the SSPC. Calendaring can be a
valuable tool in establishing a perennial ministry of stewardship and strategic planning, and
in accomplishing church mission.

Stewardship education section

The objective of this section is to develop an understanding of and commitment to the
biblical concepts of individual and corporate stewardship.

Themes may include:

• Biblical basis for stewardship,

• Total life stewardship,

• Individual and corporate accountability,

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 • Tithing principles, offering principles, planning giving (systematic benevolence), God
first, stewardship of health and body temple, time, spiritual gifts, partnership, unity,
covetousness and selfishness, prosperity and wealth

• Explanations of SDA plan of tithe and offerings and how to fill out tithe and offering
envelopes, etc.

Optional educational activities:

• Stewardship sermons

• Tithe and offering comments during worship services (tithe and offertory readings)

• Teaching through Sabbath School (Action Units), special classes, seminars, and Bible
studies.

• Testimonies – sharing stewardship experiences

• Seminars on subjects such as personal and family finance

• Conferences – special stewardship meetings

• Visitations

• Stewardship Days: - These are days in a quarter designed to promote Stewardship/

• Women Strategy: - Stewardship lessons taught to women groups.

• Berean Principle: - Families studying Stewardship books systematically.

• A guardianship program – a faithful steward who is entrusted with a new or old

member who needs encouragement in stewardship.

• Cell Phone Ministry: is reaching people using Cell Phones

• Pulpit Power: the giving system by the Pulpit Officers to set an example every
Sabbath Service

• Church Anniversary Approach: conducting a great revival programs on the Church’s

organization anniversary – calls for a recommitment to God.

• Targeting Children: this is a special program targeted for children on stewardship

(c/m, youth meetings, etc.)

How To Measure Progress In Stewardship Education

Progress is being made if there is:

• An increase in understanding and acceptance of biblical stewardship principles.

• A willingness by church members to give testimony of their personal growth in

stewardship.

• An eagerness to serve in the church’s organization related to stewardship.

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 • An increase in the number of members who are regularly returning tithes and
offerings

• An increase in the number of members who are growing in their giving

The Budgeting and Receipting Section

• This section follows recommended and acceptable procedures for handling church
funds, which includes the following seven basic areas: Receiving, Counting,
Recording, Depositing, Disbursing, and Auditing.

• The use of individual tithe and offering envelopes is a proven method for increasing
faithfulness in returning and giving of tithe and offerings.

• Regular explanations of the SDA plan of tithes and offering envelopes is of vital
importance to young and new members.

• The church should follow acceptable procedures for receipting all church funds as
stipulated in the church manual

• The local church auditor, district auditor and conference auditor should audit Church
financial records monthly, quarterly and annually respectively, and the audited report
must be reviewed first by the Stewardship and Strategic Plans Committee before the
Church Board and Church Business meeting.

The Strategic Plans and Promotion Section

- The committee begins with coordinating the development of the church’s mission
statement, prioritized challenges, strategic objectives, and ministry action plans.
- This committee must regularly report to the church on the progress of the church’s
strategic plans and church budget.
- The membership should constantly be kept informed on how the mission and
ministries of the congregation are being financially supported.

Keeping members informed is a major objective of this section.

Another important objective is increasing member participation.

• Thus the committee will remember to enlist member support by personal presentation
to every member in his or her home as the best possible means for church budget
promotion and support.

• Remember, the more impersonal the presentation, the less the degree of success
realized. The closer, one is to the object, the more the blows’ impact shall be.

STEWARDSHIP LEADER
In small churches the Stewardship Ministries are usually placed in the hands of a stewardship
leader. The church stewardship leader is elected at the time of the annual church elections,
and is a member of the church board.

The church stewardship leader has a vital role as an educator and as planner. He/ She
schedule stewardship education programs and different stewardship activities regularly
throughout the year. He/ She invite the pastor, elder, and other church leaders to have part in

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stewardship education by presenting sermons, seminars, and special promotions. The
stewardship leader also responsible for scheduling the person who presents tithe and offertory
readings during the Sabbath morning worship service.

The stewardship leader’s responsibilities include the following:

- Nurture and train church members in total life stewardship principles on a continuous
basis throughout the church calendar year
- Implement God’s plan of systematic benevolence or planned giving
- Practice personal stewardship, and lead by example
- Plan and coordinate the annual church stewardship week
- Set specific objectives for increasing the ratio of members who return an honest tithe
and give voluntary offerings
- Lead out in stewardship visitation of new converts and all other members
- Work with the pastor, first elder and church board in planning the annual “Every-
member Response”.
- Set a goal with the congregation to increase the use of tithe and offering envelopes by
members

HOW TO IMPROVE GIVING

When we view the trends in giving, we find that there are different kinds of givers.

1. The member who gives nothing

These are members who virtually give nothing to support the mission of their church.
2. The occasional giver
Their giving is usually confined to token amounts. Many of such members are
irregular in attendance. They have a little sense of obligation to give with any degree
of regularity.
3. The selective giver
These support only the projects that appeal to them. They must be interested in a
special project or activity before making a commitment. Sometimes, when the project
is over, the giving is also over.
4. The impulsive giver
The members of this group are reasonably consistent in their attendance, but their
giving is sporadic, their excitement in giving is not lasting.
5. The committed giver
These members are active in their service and in their attendance, and are committed
to giving regularly to support the mission of the church.

Why church members don’t give

- Some church members place their own priorities and values before the interests of
Christ
- Some church members have had little or no education in Christian stewardship
principles
- Some church members have lost sight of the mission of their church

[15]
- Some church members feel that the programs of their church are not worthy of their
support and sacrifice
- Some church members have lost confidence in the way the church handles money
- Some church members do not see a sense of urgency and expectation on the part of
church leadership
- Some church members have real difficulty in managing their personal finances.

Twenty-five ways to improve giving in your church

1. Develop a biblically-based philosophy of stewardship and teach church members how
to do the same
2. Exemplify Christian giving: Church members would love to see their leaders setting a
good example in giving.
3. Assist all your Board of Elders Members to understand and set a good example of
faithfulness
4. Assist all your Church Board Members to understand and practice faithfulness in
Totality of Life Stewardship
5. Then move to ‘All the Church Officers’ inculcation of this truth of faithfulness.
6. And lastly, pull the Entire Church Membership into faithfulness to their LORD.
7. Visit all new members in their homes. Explain to new members how to use the tithe
and offering envelopes
8. Develop a regular visitation program that ensures that each member is visited at least
once a quarter.
9. Conduct new-member stewardship training lessons
10. Let the Heads of Departments [Ministries] report every month to the Church Board on
tithes and offering faithfulness, Bible studies, and visitations done among their
members.
11. Keep your church members informed monthly of the financial needs of the church
and make your financial (income and expense) report clear and easy to be understood
by all.
12. Organize a prayer group that prays for a deeper spiritual experience with God.
13. Zone your church and teach stewardship lessons to small groups - Sabbath Action
Units. This too is a Biblical concept; as seen when Christ had an encounter with
Nicodemus, the Samaritan woman - that’s when He revealed His major teachings.
14. Teach lessons that aim at developing the spirituality of the members thus, do not aim
at the pocket. (Giving to express one’s acceptance of Christ’s atoning sacrifice of the
Cross of Calvary).
15. Approach stewardship as a process and not an event (the need to empower the
members through entrepreneurship – income generating projects
16. Teach and emphasis on equal sacrifice than equal giving - God’s formulae.
17. Teach members the relationship between giving and the mission of the church – the
four gospel levels: Acts 1:8; 1st Corinthians 16:1, 2; Matthew 24:14).
18. Teach members, the relationship between giving and worship – PP 62; 8T 288;
Maranatha 368:4; 2SM 33:1; My Life Today 50:2)
19. Maintain the highest degree of confidentiality on all financial issues affecting
members.
20. Emphasis on the practical use of envelopes in our day to day giving endeavor – e.g. in
Action Units of the Sabbath School
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 21. Prepare in advance for the tithe and offertory reading time during the Sabbath
morning worship service
22. Distribute envelopes to children and youth. Encourage parents to instruct the children
in their use as a growth-in-giving experience
23. Plan special instructions for children on total-life stewardship principles
24. Teach stewardship lessons regularly
25. Maintain up-to-date records of member giving, and report on member
faithfulness(what was the giving percentage the past month)

TITHE AND FREE WILL OFFERINGS

Story of Redemption

When Adam and Eve were placed in the beautiful garden they had everything for their
happiness which they could desire. But God chose, in His all-wise arrangements, to test their
loyalty before they could be rendered eternally secure. They were to have His favor, and He
was to converse with them and they with Him. Yet He did not place evil out of their reach.
Satan was permitted to tempt them. If they endured the trial they were to be in perpetual favor
with God and the heavenly angels. {SR 24.2}

“The Lord created every tree in Eden pleasant to the eyes and good for food, and He bade
Adam and Eve freely enjoys His bounties. But He made one exception. Of the tree of
knowledge of good and evil they were not to eat. This tree God reserved as a constant
reminder of His ownership of all. Thus He gave them opportunity to demonstrate their faith
and trust in Him by their perfect obedience to His requirements. {6T 386.1}

So it is with God's claims upon us. He places His treasures in the hands of men, but requires
that one tenth shall be faithfully laid aside for His work. He requires this portion to be placed
in His treasury. It is to be rendered to Him as His own; it is sacred and is to be used for sacred
purposes. . . . By faithfully obeying this requirement we acknowledge that all belongs to God.
{6T 386.2}

There was nothing poisonous in the fruit itself, and the sin was not merely in yielding to
appetite.

(1) It was distrust of God’s goodness,

(2) Disbelief of His Word,

(3) And rejection of His authority that made our first parents transgressors, and that brought
into the world knowledge of evil.

The Consequences of Using the Forbidden Portion

To defraud God is the greatest crime of which man can be guilty; and yet this sin is deep and
widespread. {Counsels on Stewardship p. 86.3}

This robbery of God, which is practiced by both rich and poor, brings darkness into the
churches; and the minister who labors with them, and who does not show them the plainly
revealed will of God, is brought under condemnation with the people, because he neglects his
duty. {Counsels on Stewardship p. 87.2}

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 God Requires Faithfulness
Let the church appoint pastors or elders who are devoted to the Lord Jesus, and let these men
see that officers are chosen who will attend faithfully to the work of gathering in the tithe. If
the pastors (elders) show that they are not fitted for their charge, if they fail to set before the
church the importance of returning to God His own, if they do not see to it that the officers
under them are faithful, and that the tithe is brought in, they are in peril. They are neglecting
a matter which involves a blessing or a curse to the church. They should be relieved of their
responsibility, and other men should be tested and tried. {Counsels on Stewardship p. 106.1}

All officers shall set an example in the matter of returning a faithful tithe to the Church.
Anyone who fails to set such an example shall not be elected to church office. (Church
Manual p. 72, 19th Edition)

Elders and other officers, as well as the pastor and conference and institutional employees,
are expected to set good leadership examples by returning tithe. No one shall be continued as
either a church officer or conference employee who does not conform to this standard of
leadership. (Church Manual p.137, 19th Edition)

The principle of God first

If spiritually awake, they would hear in the income of every week [or month], whether much
or little, the voice of God. [4T 474]

Before any portion is consumed, we should set apart that which God has specified. {Counsels
on Stewardship p. 81}

After the Tithe is set apart, let Gifts and Offerings are apportioned, as God has prospered you.
{CSSW 30}

The Plan of Salvation

Genesis 4 - Abel accepted that he needed the blood of the lamb to be accepted by God

Exodus 12 - Israel needed the Lamb’s blood to be saved from the slaughtering Angel

Hebrews 10 - All the sacrificial victims [Lambs] were shadows of Christ.

Those offerings were pointing forward by faith to accepting the then future atoning sacrifice
of Christ. Our offerings points backwards to the accepting of Christ Jesus’ atoning sacrifice.
Therefore, not giving, is denying the plan of salvation as it is in Christ Jesus.

When tithes and offerings are not brought in, the problem is not money but the heart of man.

“If the work be of God, He Himself will provide the means for its accomplishment” {Desire
of Ages 371}

God has deposited with His people in this world enough to carry forward His work without
embarrassment. {1T 197}

Of that which He has placed in our hands He requires the “one-tenth or first fruits” portion
plus our generous free-will offerings and other gifts.

Man’s Part:
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“Voluntary offerings and the tithe constitute the revenue of the gospel?” {5T 49 & 1 T 197}

The plan of systematic benevolence does not press heavily upon any one man … the poor are
not excluded from the privilege of giving {3T 398}

Until all shall carry out the plan of systematic benevolence, there will be a failure in coming
up to the apostolic rule. {3T 411}

“When they shall arouse and lay their prayers, their wealth, and all their energies and
resources at the feet of CHRIST JESUS, the cause of truth will triumph” {4T. p. 475}

God does not compel men to give. All that they give must be voluntary. He will not have His
treasury replenished with unwilling offerings. {3T 393}

God’s claims are imperative upon him, not only to give his proportion to the tithing system,
but to present his sin offerings and thanks offering to God” {4T 466, 467}

“He has given His people a plan for raising sums sufficient to make the enterprise self-
sustaining. God’s plan in the tithing system is beautiful in its simplicity and equality. All
may take hold of it in faith and courage, for it is divine in its origin.” {3T 388, 389}

Consider for whom the offering is to be made:

When Christ is the object of our affections, those who have received His pardoning love will
not stop to calculate the value of the alabaster box of precious ointment” {Testimonies for
the Church, vol. 4, 484}

Another quotation reads, “In that day those who think that God will accept meager offerings
and unwilling services will be disappointed. God will not put his superscription upon the
work of any man…that is not done heartily, faithfully and with an eye single to His glory {2T
v2. 666}

“There are many who profess to keep the commandments of God who are appropriating to
their own use the means which the Lord has entrusted to them, and which should come to His
treasury. They rob God in tithes and Offerings ….They … withhold from God to their own
hurt. They bring leanness and poverty upon themselves and darkness upon the church
because of their covetousness.” {RH 9.23.1873}

FREEWILL GIVING
1. Is giving that recognizes God’s blessings that comes freely/willingly through His
grace in Jesus Christ (Deut 16:16, 17)

2. Is giving that goes out of a heart full of gratitude and joy because of the love of God
in Christ and direct proportion with what one has (2 Corinthians 8:12)

3. Is giving cheerfully from one’s heart and not grudgingly (2 Corinthians 9:7)

4. Freewill giving is NOT about giving nothing; but the choice to give beyond the
minimal (Tithe).

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Systematic Giving

1. Is planned giving NOT impulse giving

2. It starts with the return of tithe

3. Follows with giving of offerings

4. Make allowance for project giving

5. Understands global and local needs

6. Is regular giving

7. Always focus on God and mission

God has a perfect plan

God desires all His stewards to be exact in following divine arrangements. They are not to
offset the Lord's plans by performing some deed of charity or giving some gift or some
offering when or how they, the human agents, shall see fit. {9T 248}

It is a very poor policy for men to seek to improve on God's plan, and invent a makeshift,
averaging up their good impulses on this and that occasion, and offsetting them against God's
requirements. God calls upon all to give their influence to His own arrangement. He has
made His plan known, and all who would co-operate with Him must carry out this plan
instead of daring to attempt an improvement on it. {9T 248.1}

Note that in the days of ancient Israel the sacrifices brought to the high priest were cut open
to the backbone to see if they were sound at heart. So the sacrifices we bring today are laid
open before the piercing eye of our great High Priest. He opens and inspects every sacrifice
brought by the human race, that He may prove whether it is worthy of being presented to the
Father. { Ms 42, 1901}

If there first be a willing mind. (2 Cor. 8: 12).

Every man according as he purposeth in his heart, so let him give (2 Cor. 9:7)

The offering from the heart that loves. God delights to honor, giving it highest efficiency
(Desire of Ages p. 65)

Acceptable gifts are those that are regular and systematic ‘as God hath prospered.’ gifts that
are [planned, and] free from selfish interests and not subject to emotional control (1 Cor.
16:2)

• Only two people know what you ought to give: you and God

• The rich to give more [ Luke 12: 48]

• God calls for the best that one owns [Malachi 1:6-10]

• God’s formula is bent on equal sacrifice and not equal giving, which is most unfair
and yet is so often practiced in our churches. Thus the formula of percentages!
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 2ND TITHE / FREEWILL OFFERING?

• The two trees in the Garden of Eden – there is no effort made by God to identify them
from each other and entails that they could be the same – meaning the tithe and the
offerings could be equal.

• Deut. 14:22-29 – “Set aside a tenth …. eat the tithe of your grain …. bring all the
tithes of the year’s produce … so that the Levites, aliens, fatherless and widows who
live in your towns may come and eat and be satisfied and so that the Lord your God
may bless you in all the work of your hands –At God’s store house.

• “ To promote the assembling of the people for religious services, as well as to

provide for the poor, a second tithe of all the increase was required” [20%]
{Patriarchs and Prophets p. 530 }

• “The contributions required for the Hebrew for Religious and charitable purposes
amounted to fully one fourth of their income. So heavy a tax upon the resources of the
people might be expected to reduce them to poverty; but on the contrary, the faithful
observance of these regulations was one of the conditions of their prosperity. “ [25%]
{Patriarchs and Prophets p.527}

• “A conscientious few made returns to God of about one third of all their income for
the benefit of religious interests and for the poor. These exaction were not from a
particular class of people but from all the requirement being proportioned according
to the amount possessed.” [33%] {4T467}

• “God required of His ancient people three yearly gathering…. and they shall not
appear before the Lord empty; every man shall give as He is able….No less than one
third of their income was devoted to sacred and religious purposes.” [33%] {2T395}

• “BUT when they robbed God in tithes and in offerings they were made to realize that
they were not only robbing Him but themselves for He limited His blessings to them
just in proportion as they limited their offerings to Him.” {3T 395 }

Since the Israelites gave between a (1/2) quarter and one third of their income because they
did not have the light and privileges that we have, “how much would they give if they lived
in our time?”

The answer you have given should be your goal to reach in giving.

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