Chapter 12: Gospel Finance (pages 161 - 170) in 17th Edition
The 59th GC Session approved the following text be included in Chapter named Finance, the number of the Chapter is changed to Chapter 11,
The following text will appear in the section, Tithe.
Tithe shall not be used in any way by the local church but held in trust and remitted to the conference treasurer. Thus tithe from all the churches flows into the conference treasury and percentages are forwarded to the next higher level in accordance with General Conference and division working policies to meet the expenses of conducting the work of God in their respective spheres of responsibility and activity. Appears on page 130, 131 of 18th Edition
The following text has been added to the section, Tithe, Systematic Benevolence and Unity
Systematic Benevolence and Unity -- The financial plan of the Church serves a larger purpose than appears in its financial and statistical reports. The system of sharing the funds with the world fields, as outlined by General Conference Working Policy, serves a wonderful purpose of unifying the Church's spiritual work throughout the world. Appears on page 131 of 18th Edition
The following text has been added to the section, Tithe, How Tithe is to be Used
How Tithe Is to Be Used -- Tithe is held sacred for the work of the ministry, for Bible teaching, and for the support of conference administration in the care of the churches and of field outreach (missionary) endeavors. Tithe shall not be spent on other work, on paying church or institutional debts, or on building programs, except as approved under General Conference Working Policy. For more information on the use of title, see Note #1, page 177. Appears on page 131 of 18th Edition
The following text has been added to the section, Offerings
In addition to the traditional Calendar of Offerings program where each offering taken is for a specific purpose, the General Conference has approved the Combined Offering system and the Personal Giving Plan(s). The division committee is authorized to determine which plan(s) will be used in its territory. Appears on page 132 of 18th Edition
The following text has been added to the section, Offerings, Church Budget for Local Expenses
Church Budget for Local Expenses -- The most satisfactory method of providing for church expenses is the budget plan. Before the beginning of the new budget year, the board should prepare a budget of expenses for chucrh activities during the next year. The budget should include all income and expenses, including those related to all departments, should provide for such projected costs as utilities, insurance, maintenance, janitor service, funds for the poor and needy, and church school expense. (See Note #2, page 177, 178, for sample budget) Appears on page 133 of 18th Edition
The following text has been added to the Notes section, Sample Annual Budget
Appears on page 178 of 18th Edition
Sample Annual Budget* -- (See page 133)
Church Proposed Operating Budget
Estimated Receipts --
Sabbath School Expense Collections $ 1,500.00
Church Fund for the Needy 375.00
Combined (Church) Budget Giving 27,055.00
Welfare Fund 300.00
Total Receipts $ 29,230.00
Esimated Expenses --
Repairs and Painting Church Building $ 2,2250.00
Fuel 2,350.00
Janitor and Supplies 1,475.00
Insurance on Building and Furnishing 750.00
Church Fund for the Needy 1,450.00
Sabbath School Supplies 1,250.00
Emergency Expense 2,000.00
Light 3,220.00
Water 360.00
Gas 550.00
Stationery and Supplies 500.00
Laundry 75.00
Church School Subsidy 8,000.00
Total proposed Expenses 29,230.00
Balance 000.00
* Additional column (such as Last Year's Budget and Last Year's Actual) should be included for comparison, but have been left out of this sample due to space constraints.
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