Tnumc Stewardship

Table of Contents
A Word from Bishop Richard J. Wills........................................................... 3

An Introduction.............................................................................................. 5
Stewardship & Tithing

A Statement on Stewardship – Consecrating Our Treasures to God ............. 7
A Statement on Tithing.................................................................................. 9
A Pastor’s Testimony to Tithing....................................................................11
Two Laypersons’ Testimony to Tithing ........................................................13
Stewardship Suggestions for United Methodist Pastors ................................15
Stewardship Is . . . .........................................................................................19
Local Church Practices

Best Practices for Year-Round Stewardship..................................................23
Considering the Annual Stewardship Campaign ...........................................25
Types of Annual Stewardship Campaigns.....................................................27
A Listing of Annual Stewardship Campaigns ...............................................29
Fund-Raisers: Pro and Con ...........................................................................33
Coming Up Short in December......................................................................35
Church Giving by Electronic Fund Transfer (EFT).......................................39
Tools for Growing Christians Who Tithe ......................................................43
Giving Is an Act of Faith ...............................................................................45
The Church Budget: Questions to Ask .........................................................47
The Church Budget: Restoring Trust............................................................49
The Church Budget: The Narrative Budget ..................................................51
Connectional Giving
A Theological Foundation for Connectional Giving .....................................55
Connectional Giving through Apportionments..............................................57
Resources
Stewardship Resources on the Web...............................................................59
Why Estate Planning in a Local Church? ......................................................61
Bibliographic Resources ................................................................................63
Scriptural Starters for Stewardship Sermons .................................................65
Teaching Tools
Talking About Money – a Small Group Study on Stewardship ....................67
Money Autobiography ...................................................................................75
More Teaching Tools.....................................................................................79
Giving Beyond Ourselves (in pastor’s book only)
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A Word from Bishop Richard J. Wills
Dear Friends,
I hope you will take this stewardship resource and make good use of it in your
local church.
Good stewardship practices are vital to making disciples of Jesus Christ who are
faithful to God’s purposes with money and possessions. Where there is a lack of
good stewardship practices, churches will fail to provide adequate resources for
ministry. Church leaders need a plan for stewardship education. This
stewardship resource will help you develop a plan of stewardship education that
empowers disciples for faithful giving to the ministry of Christ Jesus.
I know God still has a lot of work for all of us to do in order to share Jesus Christ
with the world and do His work of transformation. Please make good use of this
valuable resource.
In His Love,
Dick Wills,
Bishop
Jeremiah 29: 11
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An Introduction
This Stewardship Resource Book has been produced by the Tennessee
Conference Committee on Stewardship as part of a larger plan of stewardship
education for local churches entitled Consecrating Our Treasures to God. Our
hope is that pastors and laypersons of Tennessee Conference churches will find
this Stewardship Resource Book a helpful aid.
Purposes of the Stewardship Resource Book are:
• To promote the importance of good stewardship education in our local
churches as a necessary part of making disciples of Jesus Christ;
• To connect the spiritual discipline of tithing with the teaching of good
stewardship education principles;
• To provide stewardship perspectives, strategies, and teaching tools for use
in local church stewardship education efforts; and
• To offer links to other stewardship education resources that can benefit the
local church.
Consecrating Our Treasures to God:

A Stewardship Education Plan for the Tennessee Conference
The heart of the stewardship education plan entitled Consecrating Our Treasures
to God is the designation of March 2007 as a target date for all local churches of
the Tennessee Conference to emphasize stewardship education, including the
discipline of tithing. Knowing that during that same time period, other United
Methodist Churches will be addressing an issue of spiritual discipline that some
find challenging will give support to those who will meet this challenge.
As a preparation to our month of stewardship emphasis, a Conference-wide
education event concerning stewardship and the discipline of tithing will be held
on Saturday, February 17, 2007.
As a part of Consecrating our Treasures to God, the Conference Committee on
Stewardship also plans to offer training in a personal budget management course
entitled Good Sense, from Willow Creek Ministries.
Purposes of Consecrating Our Treasures to God are:
• To promote the importance of good stewardship education in our local
churches as a necessary part of making disciples of Jesus Christ;
• To make the spiritual discipline of tithing a common topic of conversation
in all United Methodist Churches of our Tennessee Conference; and
• To change the stewardship climate in all United Methodist churches such
that the spiritual discipline of tithing becomes the normal discipline of
United Methodists.
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A Statement on Stewardship
Consecrating Our Treasures to God
by Rev. Jay Archer
“Do not store up for yourselves treasures on earth, where moth and rust destroy, and
where thieves break in and steal. But store up for yourselves treasures in heaven, where
moth and rust do not destroy, and where thieves do not break in and steal. For where
your treasure is, there your heart will be also.” Matthew 6: 19-21
Watch Your Heart

My heart is to belong to God. Therefore, if my heart follows my treasures, I best
take care where I place my treasure. At its surface, stewardship education looks
to deal with the placement of our “treasures,” but the target of concern for
stewardship is the placement of the heart. Consecrating Our Treasures to God is
a title for stewardship education that speaks of the importance of putting our
treasures with God (“consecrating” them) so that our heart will rightfully belong
to God and we will be God’s faithful people.
Unconsecrated Prosperity
Someone once said that the great danger facing American Christians is one of
“unconsecrated prosperity.” As Americans, we are a prosperous people with
much treasure at our disposal, but our attitude toward our “unconsecrated”
treasure is likely to reveal three dangerous notions that, being the opposite of
sound thinking on stewardship, can destroy faith.
1. I made my treasure. In Deuteronomy 8: 10-20 we are warned that a
people, when prosperous, are likely to forget their God and be filled with pride,
saying, “My power and the strength of my hands have produced this wealth for
me.” This attitude is then equated with idolatry. People who credit their own
power and abilities for that which sustains life soon share the delusion that life
can be lived without God. The result is that the true God is forgotten, and the
things that are considered to be the source of prosperity (education, initiative,
capital resources, etc.) are bowed down to in reverence.
2. My treasure is mine. Psalm 24: 1 states “The earth is the Lord’s, and
everything in it, the world, and all who live in it.” Nothing we have truly belongs
to us. People of faith see themselves as “stewards.” We are caretakers of
treasure that belongs to God, not the owners of treasure. When we suppose that
our treasure belongs to us, we are countering God’s claim of ownership. Why
would faithful people ever want to oppose God in this matter?
3. I can use my treasure as I see fit. Because our treasure belongs to
God, God has the say on how the treasures under our stewardship are to be used.
As stewards, we seek to use God’s treasures as God sees fit. God’s love for us
will determine that a portion of God’s treasure will be used for our life and
benefit. God’s love for others will determine that a portion of God’s treasure will
be used for God’s glory and mission.
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Consecrated Treasures
Consecrating our treasures to God will guide us into good stewardship. In our
Biblical tradition, to “consecrate” an item is to set it apart for “sacred use.” In the
consecration of an item for the Temple, the item was rightfully declared as God’s,
ceremonially cleansed, and then dedicated to serve God’s glory and purpose. As
the people of God, our treasures must also be declared as God’s, our attitudes
toward our treasures washed clean in thanksgiving for God’s grace, and our
treasures dedicated to God’s glory and purpose.
What Happens When We Do Not Consecrate Our Treasures?
When we do not consecrate our treasures to God, we both damage our own hearts
and damage the mission in God’s heart.
1. We damage our own hearts. An entry in John Wesley’s journal of
Oct. 12, 1760 states:
On the three following days I spoke severally to the members of the Bristol Society.
As many of them increase in worldly goods, their grand danger, I apprehend, will
be their lapsing into the spirit of the world, and then their religion is but a dream.
When our hearts are placed with treasures that “moth and rust can destroy and
thieves can break in and steal” our hearts are soon captured by anxiety and greed.
Our hearts are meant to find hope and security in God, not such temporary things.
There is no true security in such temporary treasures, and to maintain or
accumulate such treasures requires a lot of our attention and effort. We remain
worried about the security of our treasures, or driven to increase the amount of
worldly treasure we have. This damages the true religious heart whose trust is in
God and whose desire is to serve God wholeheartedly. Because our heart is in the
wrong place, we have little trust or passion for God and the Wesleyan hope for
“heartfelt” religion becomes but a dream.
2. We damage the mission in God’s heart. Hear this description of the
Christian people written by Aristides in 135 A.D.
“They walk in all humility and kindness and falsehood is not among them. They
love one another. They do not refuse to help widows. They rescue the orphan from
violence. He who has gives ungrudgingly to him who lacks. If they see a stranger,
they take him home and entertain him as a brother. When one of their poor passes
from this world, any one of them who sees it provides for his burial according to
his ability . . . Truly this is a new people and there is something divine in them.”
Because of the way this ancient church was able to freely, generously, and
joyfully give of what they had for the sake of others and in the name of Christ,
Aristides concluded that there was a divine presence in the world. When the
people of God have no freedom to give generously and joyfully, then there is little
evidence offered through the church of the divine presence of our Lord Jesus
Christ in the world. If we do not consecrate our treasures to God, and thus find
the freedom to love and give extravagantly and in sure confidence and trust in
God, then Christ’s own church will damage the mission of Christ.
Written by Reverend Jay Archer, Chairperson of the Conference Committee on Stewardship.
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A Statement on Tithing
by Rev. Jay Archer
Consecrating Our Treasures to God is a conference plan for stewardship education that
includes the discipline of tithing. The Conference Committee on Stewardship considers
the discipline of tithing (giving 10 percent of your income to Christ’s church and
mission) to be a foundational principle of any sound stewardship education effort. What
follows are some observations about the spiritual discipline of tithing that might spur the
believer to learn more about the practice of tithing, and come to adopt the practice.
Tithing is a Biblical Principle

Scripture reveals God’s expectation that the people of God are to give the tithe.
The first Scriptural referent to the tithe is found in Genesis 14 with Abram; then
Jacob refers to giving 10 percent of all he has to God in Genesis 28. The tithe is
firmly developed as a part of covenant law and as a common practice among the
people of God. By the time of Jesus and the birth of the church, tithing is well
accepted as the minimal standard of giving among all the people of God.
Tithing is a Recognition of God’s Ownership

Tithing is not a matter of letting God have 10 percent of your income so that you
can consider the rest of your income as your own. When we tithe we are simply
being obedient to what God tells us to do with God’s money. The 90 percent that
remains after the tithe is given is still God’s money, and God’s people are to ask
God what God wants done with that money as well.
Tithing is an Act of Worship

A part of worship is to honor the Lord by bringing to God our best. The people of
God were to offer the best of their crops and animals to God in order to give
honor and thanks to the God who loved, formed and saved them. To honor the
Lord who has loved, formed and saved us, we must not try to get by “on the
cheap.” A tithe represents a worthy portion (or sacrifice) that honors God.
Tithing Involves an Issue of Identity

Tithing is a mark upon us that we belong to God. According to Scripture, those
who belong to God tithe to God. We are God’s people, and God’s people tithe.
Tithing is a practice that reinforces our self-understanding as to who and whose
we are!
Tithing is a Practice that Develops Trust

Our trust in God only gets stronger as we practice it. Tithing gives us an
opportunity to risk a venture with God. Tithing can be a frightening prospect
when we first begin to tithe, but when we trust God in this concrete way (in spite
of our fears) we find our ability to trust God has grown. Tithing grows strong,
trusting, faithful hearts.
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Tithing Confirms the Reality of God
It is difficult for us to experience God’s comforting and strengthening presence
until we truly come to lean on God. Tithing forces us to rely on God rather than
our own devices, and there we discover that what we had always suspected to be
true ... is really true: God is with us, and God does provide for God’s people.
Tithing Brings Spiritual Joy
There is a great joy that comes with the spiritual discipline of tithing. Some of
that joy comes from knowing that in this one expectation you are being obedient
to God. There is also a joy that comes from trusting God, and finding God
trustworthy. There is also a joy that comes from knowing you have joined the
ranks of millions before you who have practiced the spiritual discipline of tithing.
Tithing is an Act that Frees
Anxieties and compulsions about money and possessions can take us captive.
Tithing provides a way to confront our captors directly. Jesus says we cannot
serve God and mammon. The choice before us is clarified through tithing. Either
we will choose to surrender to anxieties and compulsions and not give God God’s
rightful portion — or we will tithe in the face of our anxieties and compulsions.
When the choice to tithe is made, anxieties and compulsions most often fall away.
Tithing Has Its Dangers
One can tithe for reasons that impoverish one’s faith rather then grow one’s faith.
If tithing becomes a source of spiritual pride, the Christian is damaged. If one
tithes out of the mistaken belief that tithing is way to get more things (the more
you give to God, the more God will give you) the Christian becomes trapped in
self-centeredness and greed. If one tithes out of legalism, viewing tithing as that
“one more thing” that will ensure righteousness, then the Christian will lose all
righteousness when reliance on the grace of Christ’s righteousness is abandoned.
Common Questions about Tithing
Do I tithe out of my gross income or out of my income after taxes?” Some tithe
out of their gross income. Many tithe from their “Adjusted Gross Income,” and
many tithe out of the after-tax income. The important thing is to begin to tithe.
God can always work on the details later. “Should I give my whole tithe to the
church, or can a portion of my tithe go towards other charities and avenues of
God work?” Most believe that the greatest portion of your tithe ought to go to
your church, for that is the primary avenue for your worship and mission. Many
find they like to set aside a small portion of the tithe in readiness for God’s
unexpected call to aid a specific cause or situation. “Can I consider giving of my
time as a substitute portion of my tithe?” Normally, the giving of time does not
serve the same purpose as tithing your income. All are expected to give time to
God and God’s purposes. Tithing relates to the proper perception, attitude, and
practices we have with money and possessions, and the Scriptural admonitions
about tithing are in regard to money and possessions.
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A Pastor’s Testimony to Tithing
by Rev. Jay Archer
Fresh out of Divinity School, my wife and I were serving our first pastoral
appointment. The conference minimum salary was our income source. I can’t
remember what we gave to the church, but it was a meager amount. I do
remember our rationale for determining the amount — there wasn’t one! We did
want to be numbered among those who made giving commitments to the church
(after all, my position as the Pastor required it), but the amount we gave was
simply what we thought we could afford. We did not consider a tithe, nor did we
consider giving a percentage of our income. We began by giving an amount we
thought we wouldn’t miss when it came time to balance expenses.
In the first year of our appointment, I found myself proposing a small group
program entitled “The John Wesley Great Experiment” (also known as “Ten
Brave Christians”). The idea was to find at least 10 persons who, in an effort to
“Taste and see that the Lord is good!” (Psalm 34: 8) would commit to five classic
disciplines of the faith for one month. The thought was that anybody might be
willing to do something for one month — but experiencing that one month of
discipline would be enough to make some grand discoveries about God and the
Christian life. I needed to find out if God was as real, loving and involved in our
lives as some folk said God was. I figured that living a disciplined Christian life,
even if only for a month, might be a way to find out. The church graciously
agreed to try the program with me. One of the sticky points in the program was
that one of the disciplines was to tithe for the month. That sticky point became a
great blessing that has stuck with my wife and me ever since.
I became anxious about the tithing discipline of the Great Experiment. My wife
was even more anxious. We were barely scraping by financially; how could we
afford to tithe? I remember an important conversation I had about the matter with
an older parishioner, Carl Walker. I discovered that he and his wife, Gladys, had
tithed their modest income all their married lives. I asked Carl if tithing ever
became easy. Carl didn’t give me some fantasy line about how the Lord makes
you so rich when you tithe that you never miss the 10 percent you give. Instead,
Carl said that tithing has always been hard for them to do in regard to their budget
— but they have always done it. This was the answer I needed! I didn’t need to
tithe because I thought tithing would make me rich! I didn’t need to tithe because
I thought tithing would become effortless, easy, and hardly noticed in the budget.
I needed to tithe precisely because God expected it of me and I was afraid to tithe.
I needed to tithe precisely because God expected it of me and I thought it would
be difficult to accomplish. Tithing was the discipline that I could go ahead and
do, even though I was afraid. I felt like Peter, asked by Jesus to leave the safety
of the boat and join Him on the water. This was my opportunity to step out of the
boat in faith and trust — and, after all, it was only for a month! I wanted to do it.
Christine agreed.
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After tithing that first month, we tithed the second month. From then on we were
tithing Christians. We had tasted and we had seen that the Lord was good! God’s
goodness was evidenced in some new flavors now present in Christine’s and my
walk with God. For one thing, I found a confirming and refreshing sense of the
reality of God. My doubt and distrust had been a barrier to my sensing God’s
presence. Having confronted my doubts and having exercised my trust, I now
experienced a more vivid intimacy with the Lord. In addition, Christine and I
found that new and simple joy which often accompanies those who find
obedience to God’s expectation of tithing. We also experienced a curious
freedom from money anxiety. Before the tithing practice we were often fearful
that there would not be enough income to meet expenses. Having trusted God as
our provider, we now embraced an article of faith that “God would provide what
was needed for the task.” We had confirmed to ourselves that our life task was to
give honor and witness to Christ, and God would provide what was needed for
our vocation. We had less money to spend while tithing, but far less anxiety
about money. We would forever prefer to have less money if it meant less
anxiety! This newfound freedom from money anxiety eventually grew to a new
ability to be generous to God’s causes beyond our tithe. Christine and I did
experience a mystery that is common to those who tithe. The 90 percent of our
income we had remaining after the tithe seemed to go further than 100 percent of
our income before we tithed. One aspect of this mystery is related to discovering
“the secret of being content.” (Philippians 4: 12) With the spiritual discipline of
tithing came a shift in what Christine and I hungered for. Christine and I became
more content with the “things of God,” rather than with more things. Finally, I
enjoyed the experience of “putting my money where my mouth was.” I had
always preached an invitation to join the ranks of those who dare to follow Christ.
In taking what was a bold step for me (tithing), I felt I was doing some portion of
what I had preached about.
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Two Laypersons’ Testimony to Tithing
by Rev. Jay Archer
I meet every Wednesday with two other men from our church who have shared
their experiences of tithing with me.
Jim said that he had been taught about tithing as a child, but was waiting to tithe
“until he could afford it.” Just married, he and his wife attended an adult Sunday
school class in which a lesson on tithing was given. Jim and Debra decided that it
was the time to tithe, whether they thought they could afford it or not. They
began to tithe. Now, many years later, their attitude is “I need to tithe to afford to
live.” Committing to the tithe has forced them to make good decisions on
spending, and the result has been the severing of some idolatrous connections to
material things. Jim also spoke of the emotional reward that comes with more
significant giving to Christ’s church and mission. Jim and Debra say that tithing
reminds them to whom they belong (Christ, not to their debt or to the bank), and
that tithing is a confirmation for them that their choice in life is to be faithful to
Christ.
Bart relates that he and his wife, Leslie, are thankful each time they write their
tithe check and see how God has provided so well for them. They tithe in trust of
God’s provision, and on that occasional month when Bart wonders where the
money to meet expenses will come from, he finds that there is enough. Bart
compares the experience of seeing God’s provision to Moses seeing a burning
bush. It reminds him that God is present and active in this world. Bart was taught
to tithe by his father, who urged him to give 10 percent of his allowance to the
church. Bart drifted from God during his young adult years, but when he returned
to faith, he found it helpful to do the specific things that God asks us to do. He
likes to “keep simple things simple,” and he considers tithing to be one of those
straightforward expectations that God has of us. Bart gets great pleasure from
tithing.
Written by Reverend Jay Archer, Chairperson of the Conference Committee on Stewardship
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Stewardship Suggestions for United Methodist Pastors
by Rev. David S. Bell
One of the foundational premises of Christian stewardship is that God is the

owner of all. All that we have in life is a generous gift from God. Stewardship
includes our care of one another, the use of our natural resources, and the
management of our personal property and our finances. Thus, stewardship
encompasses far more than just money. Yet, we often equate stewardship with
the topic of money and not with the joy of giving.
Stewardship is often a topic that is avoided by many pastors. However, pastors

can greatly influence the understanding of money and stewardship in the life of a
congregation. In fact, many experts suggest that a pastor is the primary
stewardship leader of the congregation. Like any aspect of one’s spiritual
formation, generous giving is a spiritual gift that requires cultivation and growth.
As a pastor, you can nurture the spiritual gift of giving within your congregation.
Here are some specific suggestions related to the stewardship of money:
Make prayerful decisions concerning your own family’s financial

management. Practice a lifestyle that is compatible with the teaching of Jesus,
not with the values of American consumerism. Model generous giving. Practice
tithing or proportionate giving. Complete your own estate planning. These self-
focused activities are important tasks for your own stewardship development.
Moreover, the completion of these tasks will enable you to lead others more
effectively in the joy of generous giving. (Clergy Finance Letter is an informative
financial resource. It is published bi-monthly and may be ordered by calling 616-
956-0087 or by visiting www.clergy-financial.com.)
Complete a money autobiography; encourage church leaders to complete

money autobiographies. Create a non-threatening small group experience for
people to share and to discuss portions of these autobiographies. (Visit
www.gbod.org/stewardship or call 877-899-2780 to learn more about money
autobiographies.)
Promote a vision of ministry that attracts people to be generous givers. Most

people are not motivated to give to the “survival needs” of the church, they are
motivated to give because of the mission and ministry of the church.
Practice year-round stewardship.
• Preach regularly on stewardship topics. (A Stewardship Sermon Starter

based on a lectionary text is written eight times per year by David Bell.
View it at www.gbod.org/stewardship. You may also sign up to receive it
as part of an e-mail newsletter, UMC Giving Notes. Visit
www.umcgiving.org to sign up. You may also call 877-899-2780 to
receive a copy by mail or fax.)
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• Be intentional about focusing the offertory prayers on the joy of giving.
(Weekly prayers are available at www.gbod.org/stewardship.)
• Provide a variety of educational and small group experiences that focus on
topics such as: personal financial management, family budget planning,
debt reduction/consolidation, and estate planning. (Contact the United
Methodist Foundation Office, 520 Commerce St., Suite 203, Nashville, TN
37203-3714, 615-259-2008, for potential leadership.)
• Offer annually Steward: Living as Disciples in Everyday Life, a 12-week
Bible study resource for small groups. (You may order this resource
directly from Cokesbury, 800-672-1789 or www.cokesbury.com. Call 877-
899-2780 for a free promotional video.)
• Encourage the establishment of a planned giving program for the local
church. If one already exists, then cultivate persons to designate gifts to
the various endowment programs. (Contact the United Methodist
Foundation Office, 520 Commerce St., Suite 203, Nashville, TN 37203-
3714, 615-259-2008, for guidance.)
Be an active leader in planning a designated time during the church year

when the congregation individually and collectively reflects on its practice of
generous giving. Often this focused time will be an appropriate time to conduct
an annual stewardship campaign. An annual campaign should be grounded
theologically in the celebration of giving. One of the goals of this designated time
is to provide people with the opportunity to experience the joy of giving. (A
listing of annual campaign resources is available at www.gbod.org/stewardship
or by calling 877-899-2780.)
Direct the Finance Committee to develop a narrative budget in addition to

the detailed line-item budget. The narrative budget should be widely
distributed. The narrative budget emphasizes the mission and vision of the church,
rather than individual line items. The line-item budget is only needed by those
responsible for the management of the church. The vast majority of the
congregation is interested exclusively in the ministry and outreach of the church.
(A description of a narrative budget is available at www.gbod.org/stewardship or
by calling 877-899-2780.)
Read a minimum of one stewardship book annually. (A complete stewardship

bibliography is available at www.gbod.org/stewardship or by calling 877-899-
2780. Full descriptions of featured books published by Discipleship Resources
are included, as well.)
Be highly knowledgeable about the apportionments of the general church,

conference, and district. Consistently interpret to the congregation the mission
and ministry enabled through the apportionment system. Educate the
congregation that apportionments are an extremely vital extension of the ministry
and outreach of the local church. (Visit www.umcgiving.org for comprehensive
information on apportionments and to order or download several free resources.)
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Be intentional with the Finance and/or Stewardship Committee(s) to create a
variety of giving “entry points” so that all church members and friends can
experience the joy of giving through the ministry and mission of the church.
Individuals are emotionally drawn to give to different ministries. Increasingly,
they are demonstrating a desire to determine how their gifts are used to touch the
lives of others. A church that provides several methods and funds for people to
offer their financial support will ultimately provide more opportunities for people
to experience the joy of giving. In contrast to what one might assume, giving will
typically increase if the opportunities to give also increase.
• Promote all of the United Methodist Special Sundays. (Visit

www.umcgiving.org/content/sundays/default.asp)
• Include a giving envelope and ministry stories with quarterly financial
statements.
• Distribute offering envelopes and UM Special Sunday envelopes to all
persons (not just those attending a worship service on a given week.)
• Develop Christian stewards among all age-levels within the
congregation. (Stewardship Nuggets are specifically designed
stewardship lessons for children. Learn more at
www.gbod.org/stewardship.)
• Establish and promote a variety of designated funds. Baby boomers
and younger generations will be drawn to these funds because they
allow individuals to become emotionally connected to their giving.
• Promote The Advance for Christ and His Church. The Advance
supports thousands of ministries in more than 100 countries. The
Advance is voluntary “second-mile” giving. In The United Methodist
Church, the first mile (priority) is for local churches to pay their World
Service and other apportioned funds and conference benevolence
commitments.
Remember that people want to know that their gifts of time, talent, prayers,
and presence are making a difference in the world. Consistently provide them
with examples of the impact that their gifts have made on other people. Share
these examples through a wide variety of settings, including worship, newsletter
articles, church web sites, informal conversations, committee meetings, small
group classes, and prayer circles. Regularly visit the General Board of
Discipleship stewardship web site (www.gbod.org/stewardship) for innovative
stewardship resources.
Written by the Rev. David S. Bell (dbell@gbod.org), Director of the Center for Christian
Stewardship, the General Board of Discipleship of The United Methodist Church.
Copyright © 2003 The General Board of Discipleship of The United Methodist Church. Used with
permission.
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Stewardship Is . . .
52 definitions of “stewardship” for use in campaigns, bulletins, newsletters, etc.
1. derived from an old English term “stye-ward” – or “keeper of the pigs. ”
The concept of the stye-ward, however, is based on an older tradition of
the entrusted servant who cared for all of the holdings of his master. What
has your Master asked you to take care of?
2. the management of God’s household. It is much more than making a
pledge of money, it is also the way we manage our lives, our gifts, our
talents, our resources, and our time and energy. Stewardship is our
“whole-life” response to God. What are your responses?
3. assessing the values by which we live and love on this earth. What do you
value? When was the last time you measured your life against those
values?
4. giving yourself to all those you encounter. This week, offer help to those
you see that are in need of your love. Give a part of yourself to others.
5. a variety of things – like raising money for the church. But it also means
taking care of yourself and others. Stewardship is taking care of the
community around you.
6. thanking God for the blessings He gives us, and then giving as lavishly as
we can out of that abundance.
7. caring for God’s creation and using it in the service of God and man. Man
is not to exploit it, waste it or spoil it.
8. a sharing of your best assets and gifts. If your stewardship actions were
like a lunch time meal – are you sharing nutrition, proteins and vitamins,
or are you sharing empty calories and unnecessary cholesterol?
9. putting your faith into action. Stewardship is not just putting money in the
offering plate. It is not just recycling your soft drink cans. Take time to
reflect on how much of your stewardship is just a habit and much is your
active choice to put your faith into action.
10. being a “the Keeper of the Flame. ” You are the keepers of the flame.
What will you give to keep the light glowing?
11. governing the earth responsibly under God’s sovereignty. Adam was the
first steward (Genesis 2: 15). “The Lord God took the man and put him in
the Garden of Eden to work it and take care of it. ”
12. understanding that the decision to share is your decision. God has given to
each of us a portion of time, resources, talents and energy. As God has
given to each of us, so are we asked by God to give to others. If we are to
be good stewards, we must respond to that call to share.
13. serving others. Each of us has been blessed with one of God’s many
wonderful gifts to be used in the service of others. So be good stewards of
God’s grace and use your gifts well.
14. using all of our gifts in the best way we can. Almost all of our decisions
have an effect on those around us. Wise stewards make sure that the
impact they have on others is positive rather than negative.
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15. using the world’s limited resources to provide for the greatest good for
ourselves and others. We each have limited resources and good stewards
balance all of the resources at their disposal – time, energy, finances,
prayer, gifts, and love.
16. supporting the local church budget. There are many needs in our lives and
our world that cannot be addressed unless the church is supported.
17. our response to God as we use our individual, unique talents and gifts.
18. taking good care of ourselves. In order to be good stewards of our
families, our friends, our planet, and our finances – we need to be good
stewards of ourselves. That means being able to say no to things that
seem wrong, and taking time for yourself.
19. taking an inventory of all of the resources God has made available to us
and then making conscious decisions about how each can be most
effectively utilized. What are your gifts? How are you using them?
20. helping other believers put their faith into action. We share a basic faith in
God and there are many ways that faith can be acted out. Are you
comfortable with the ways you put your faith into action? Really?
21. managing your own family relationships well, and seeing that your
children grow with proper respect. If anyone does not know how to
manage his own relationships, how can he/she take care of God’s world?
22. prayerful, wise and Christian use of our personal talents, our time, the
earth’s resources, our financial resources, the local church’s resources, and
even the regional and global church’s resources.
23. a sharing of gifts. A strong and committed faith might be one of your best
gifts. Or perhaps your faith is growing and seeking. Is this a gift that you
are sharing with others, both at church and during the rest of your week?
24. “working for the good of all, and especially for those of the family of
faith. ” (Galatians 6: 10) Stewards work and serve for the good of all.
25. giving away the “secrets” we know about God, because no one has all the
answers as to who God is. We cannot keep our faith to ourselves.
26. NOT ownership – it is guardianship of the ownership.
27. letting your light shine out. God has given you a light. “Let your light
shine before others, so that they may see your good works and give glory
to your Father in heaven” (Matthew 5: 16). Stewards do not “hide it under
a bushel,” but rather they “let it shine, let it shine, let it shine. ”
28. “is the practice of systematic and proportionate giving of time, talent, and
material possessions, based on the conviction that these things are a trust
from God to be used in the service and benefit of mankind, in grateful
acknowledgement of Christ’s redeeming love. ” (United Stewardship
Council, 1945.)
29. “our response to God’s love. ” (Hilbert Berger)
30. giving to God “what’s right” instead of “what’s left. ”
31. understanding that you’ve been given special gifts for God’s special
purposes – and discovering, developing and using those gifts is a lifelong
responsibility.
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32. “what I do after I say I believe. ” (Clarence Stoughton)
33. “one’s grateful and obedient response to God’s redeeming love, expressed
by the use of all resources for the fulfillment of Christ’s mission in the
world. ” (National Council of Churches Commission on Stewardship,
1964)
34. “the name we give to the practiced expressions of our faith. ” (Thomas
Rieke)
35. being “an administrator of what has been put into our hands by God’s
grace. ” (Edwin Biggs)
36. a very personal responsibility and a very personal decision. Even though
the needs and desires of others may influence us, no one but you can
decide how you will be a steward of the gifts and resources you have been
given. How can you respond better to God’s call to be a good steward?
37. gratitude for the talents God gave us that have helped us accumulate our
comfortable possessions. By sharing those possessions and that comfort,
we support the cost of spreading His Word in this secular world.
38. “one’s conscious, purposeful attempts to make appropriate responses to
what one believes God has done in the past, continues to do in the present,
and what one believes God is calling one to be, do and become. ” (Rev.
Tom English)
39. being a receiver, manager, user, trustee and distributor.
40. responding to John Wesley’s call to “earn all you can, save all you can and
give all you can. ”
41. a year-round focus that involves the entire life of the Christian
42. “an ongoing journey, not a final destination.” (Rev. Don Strait)
43. serving one master faithfully. Many demands are placed on our time,
energy and wealth. In the midst of all this, stewards remember who they
are, whose they are, and why they were put upon the earth.
44. not only providing for the present, but also helping to build and provide
for the future.
45. sharing your time, presence, gifts and services in the manner that fits with
God’s image. We have been created in God’s image, and that image is
centered on love and generosity.
46. helping our church grow for those that will follow after us.
47. paying attention to and caring for ourselves – physically, emotionally and
spiritually.
48. “the management of estates or affairs not his own. ” (Funk & Wagnall)
49. “recognition that we are given the gift of life and are called to be
managers of the good gifts that come from God.” (Rev. David Myers)
50. your chance to reflect the image of a loving God.
51. a life of lordship – not hoardship.
52. caring more about giving than about getting.
Reprinted with permission from the Rocky Mountain Conference Council on Finance and
Administration.
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Best Practices for Year-Round Stewardship
Discipleship
• Provide an opportunity for people to live a lifestyle with values other than
consumerism.
• Promote the faith-based joy of generous giving, starting with the church
leaders.
• Focus on the need of the giver to give, rather than on the church’s need to
underwrite an operating budget.
• Encourage pastors to embrace their role as stewardship leaders.
• Establish the offering as an integral act of worship. Link the offertory
prayer to other aspects of the worship service.
• Consistently teach children and youth about Christian stewardship through
activities and reflective questions.
• Promote a vision of ministry that attracts people and changes people’s
lives. Remember: Most people are not motivated to give out of “survival
issues;” rather, they are motivated by mission and ministries.
Cultivation
• Emphasize percentage giving and tithing at least once a year.

• Celebrate giving and provide numerous opportunities for people to be able
to give.
• Preach at least eight times a year on stewardship. Remember: Jesus talked
about money, things, and possessions more than any other topics in the
New Testament.
• Provide a course in personal budget planning.
• Talk about and hold seminars on wills, endowments, and bequests.
Promote planned giving from people’s assets and estates.
• Invite a different person or couple to breakfast or lunch once a week for a
discussion about faith commitment and money.
• Offer people the opportunity to discover their spiritual gifts and to find
ways to use those gifts in the church and with others.
Conversation
• Talk about money! Lift the taboo on discussing money in the church.
Allow more than one person, including the pastor, to have access to the
financial giving records.
• Be intentional about telling stories of the work, mission, and ministry of
the church. Ask, “How is The United Methodist Church changing people’s
lives within the congregation, in the community, and around the world?”
• Prepare a narrative budget for the congregation. Distribute the traditional
line-item budget only to the church leaders and others who request a copy.
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• Rather than perpetuating a crisis mode, focus on the potential of the
church.
• Inform congregations of their giving patterns. Set goals; provide follow-up
information; personalize giving statements.
• Establish clear policies concerning endowment funds and memorial gifts.
• Seek grants and the formation of a separate nonprofit corporation. See
“Seeking Grants: An Internet Bibliography” for more information.
permission.
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Considering the Annual Stewardship Campaign
Does every local church need to conduct an annual campaign?
Not necessarily; however, every local church needs to emphasize percentage
giving and tithing at least once a year. For many churches, the most appropriate
way to conduct this is through an annual campaign. This should be a focused time
in the life of the church when the congregation, individually and collectively, is
encouraged to develop the joy-filled spiritual gift of generous giving.
How many years can a local church use the same campaign?
Generally, three consecutive years is the maximum lifespan of any annual
campaign program. A church will experience diminishing financial results in the
fourth year and following years. However, a campaign program may be
reintroduced to a congregation in four to six years after at least two other
campaign programs have been used.
What are the best annual campaign programs?

The best program for one congregation may not be the best program for another
congregation. Review two or three programs and make a decision based on the
match between your local church and the program. If a local church has not
conducted an annual campaign in several years or has never conducted a
campaign, then the Center for Christian Stewardship recommends The New
Consecration Sunday by Herb Miller.
Who should run the annual campaign?

A group of visionary people who have the spiritual gift of generous giving!
Ideally, all members of the Committee on Finance are generous givers (in relation
to their financial ability to give). However, they may not be the most visionary
people in the church. It is usually most effective for the campaign to be run by
members who are not part of the Committee on Finance. It is helpful for a
member of the Committee on Finance to be involved with the annual campaign
and to provide reports to the Committee on Finance. Most Committee on Finance
members have so many other responsibilities and gifts that they may welcome
another group of leaders being responsible for the campaign. Seek people who are
passionate about their faith, have a dream for the church, often suggest new
ministries, and may like to serve on a committee that has a specific task and a
specific timeline.
Does an annual campaign need to be held in the fall?

No. An annual campaign may be conducted at any time; however, fall and spring
tend to be the most appropriate times. Annual campaigns held in the fall related
traditionally to an agrarian society and the fall harvest. The number of annual
campaigns held in the spring has been increasing steadily. The spiritual gift of
giving correlates with the themes of Lent and Easter.
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Types of Annual Stewardship Campaigns
Proportional Giving/Tithing
Offers a “step up” program where persons can increase their giving on a
percentage basis, dependent upon their income. Persons are asked to increase
their giving annually and to work toward tithing.
Consecration Sunday
Concentrates on the giver’s “need to give” rather than the church’s “need to
receive.” Raises the level of giving on a spiritual basis. A special Sunday is
established at which persons receive a pledge card and are asked to complete it on
that Sunday and to come forward to consecrate their gifts.
Every Member Visitation

The design of the every member visitation is to visit every member in the homes.
Usually teams of two make the visits. Visitors are informed about the church’s
mission and ministry. Visitors are trained to (1) interpret the church’s vision for
the future, (2) explain the budget, (3) hear the hurts and hopes of parishioners, and
(4) encourage people to participate financially in the church’s mission and
ministry. Each team is expected to make about five visits. Recruiting and
training of visitors becomes critical. Some campaigns will have visitors receive
the pledge card during the visit, whether it is filled in or not, and some will have
people return the pledge card at a special service of worship.
Phone-A-Thon
This model of a finance campaign is similar to the very member visitation except
contact is made via telephone instead of a home visit. Callers receive extensive
training to guarantee effective phone dialog.
The QUILL Fund-Raising Campaign

The QUILL Fund-Raising Campaign involves the church’s top givers hand-
writing personal letters on their own stationery to invite other church members to
join the authors in substantially increasing their mutual giving to their church.
QUILL is dependent upon the New Testament concept of the need of the giver to
give, not upon the need of the church to receive. In most churches the top 10
givers can handle the entire assignment. Personalized stationery is printed for
each giver-author. Each author then selects a number of names to whom he or she
will handwrite a letter, using one or more of the suggested letter outlines that are
provided. There is a simple and effective follow-up for non-responders. Two or
three good-givers are invited to witness their giving at worship. A positive by-
product of this campaign is that a stronger sense of community is built among the
church members. The QUILL Campaign can be ordered from: Church
Fundraising Services, Inc., P.O. Box 19138, Boulder, CO 80308
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All Church Dinner
The All Church Dinner approach aims to have as many persons as possible attend
a dinner(s) when the program of the Church will be presented and opportunity
given for pledges to be made. This approach is used by some churches as a
“Harvest Home” or “Fall Festival,” or a similar thanksgiving or harvest theme. A
Loyalty Sunday approach may use an all-church dinner.
Harvest Home
Harvest Home is held on Thanksgiving Sunday each year. The worship hour has
a guest preacher. A dinner and program follow worship. On Sunday morning
each family brings their annual gift or pledge to be placed on the altar. The
pledges are tallied immediately after worship, and the total announced to the
dinner gathering. The total effort is to allow giving to be as joyous and celebrative
as possible.
Loyalty Sunday
Stress attendance at worship on a special Sunday. Interpretative information is
distributed prior to the special Sunday. Lay speakers offer their testimonies on
giving several Sundays prior to Loyalty Sunday.
Circuit Rider or Pony Express

These two popular campaign models can be successful when used creatively. The
congregation is organized into circuits of 10 to 12 families with a “captain” or
“trail boss” of each circuit. The first family calls on the second family and leaves
a packet (saddle bag) containing interpretative materials, instructions, and pledge
cards. The second family delivers the packet to the third family and so forth until
the circuit is completed. The “captain” closely monitors progress of the packet or
saddle bag, retrieves it when it has made the circuit and returns it to the church.
Family Album
Photographs of church events and activities of all types are taken throughout a
church year. Copies of these photographs are made to be included in a number of
church albums. These albums are then shared with the entire congregation by
utilizing routes similar to a Circuit Rider campaign.
Faith Promise or ‘Private’ Pledge

Stimulates growth in stewardship and faithfulness in giving. A person’s or
family’s pledge is known only to that person or family. At the end of the year, the
sealed envelope is to be returned to the giver along with a record of giving for the
year. Ideas are shared on a regular basis in Sunday worship and in other
opportunities in the life of the Church concerning the importance of giving as it
relates to spiritual growth. The implication is given that the pledge is a covenant
between those involved and God, and that dedication of the covenant is important.
Reprinted with permission from the Rocky Mountain Conference Council on Finance and
Administration.
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A Listing of Annual Stewardship Campaigns
Called to Serve
by Leo B. Waynick, Jr.
LeWay Resources, Inc.
1-800-72-LEWAY
• This program invites the congregation to explore stewardship as it relates
to vocation.
• Members are challenged to consider how they serve Christ in the church,
in the community, in the home, in the world, and in the workplace.
• The program culminates with volunteers telephoning each household to
discuss the church’s ministry and each household’s financial
commitments.
Celebrate the Faith

1-800-72-LEWAY
• Focuses on the actions people can take to develop a strong personal faith.
• Invites members to commit themselves to one or more faith disciplines for
a five-week period.
• Encourages financial commitments being received on Celebrate the Faith
Sunday.
Celebrate the Gift

1-800-72-LEWAY
• Helps a congregation develop a joyous spirit as it celebrates the gift of
faith, the gift of fellowship, and the gift of community.
• Focuses on a prayer connection that unites members in prayer for one
another.
• Helps members – through the use of celebration cards – identify positive
characteristics about their church, its members, and its mission and
ministry.
Courage to Care
1-800-72-LEWAY
• Members are invited to commit themselves to at least one act of caring
through a “Care Connection.”
• Visitation teams share with members in their homes aspects of next year’s
program
• Well-trained visitors discuss with members the ways that God is calling
the church to ministry.
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Cycles of Discipleship
by Jack Phillips
614-798-8943
• A new, innovative year-round stewardship program — not a one-time
emphasis — based on three annual renewal cycles. Each cycle is designed
for a four-month period.
• Introduced through four special Sundays — Celebration Sunday, Vision
Sunday, A Place for You Sunday, and Discipleship Sunday.
• Motivates people to give as a response of their gratitude for God’s grace.
• Kit includes nine program guides, a training video, resource materials CD-
ROM, age-graded Discipleship Lessons, and online support with updates
and resource materials.
Giving: Growing Joyful Stewards in Your Congregation

by Ecumenical Stewardship Center
1-800-972-0433
• An annual journal filled with stewardship articles, including a basic annual
stewardship campaign
• The journal offers a different theme each year.
• The journal provides an announcement letter, cover letter with estimate of
giving card, financial enlistment timeline, and other theme material
(available from Cokesbury).
In the Light of Grace

by Resource Services, Inc.
1-800-527-6824
• A two-Sunday budget program with mailers that stimulate congregations
to examine giving in a new light.
• Lessons and seminars further help church members apply stewardship to
their daily lives.
• All the components build toward a special churchwide experience called
Commitment Sunday.
• The program is available in two versions: The first presents the Bible’s
precepts on tithing; the second emphasizes general stewardship and
growth in giving.
Living Stewardship Program

1-800-443-2872
• Focuses on a different theme each year.
• Provides separate, custom printed material for targeted audiences, such as
current contributing members and inactive members.
• Enables different approaches to be used in reaching various segments of
the congregation.
• Bases pricing on church membership.
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New Beginnings: My Opportunity for Giving
by Paul Wilkes
1-800-936-0363
• My Opportunity for Giving has a simple — yet profound — goal: To
make stewardship a way of life for congregants.
• My Opportunity for Giving creates an “attitude of gratitude” by carefully
leading members through a thoughtful consideration of the time, the talent,
and the treasure they have been given by God.
• “Stewardship — It’s Already in Your Heart” is the bold — but certainly
true — statement that underlies the New Beginnings approach.
The New Consecration Sunday

by Herb Miller
1-800-672-1789
• A self-directed campaign.
• Requires an outside leader/speaker.
• Requires a meal for church leaders and a catered luncheon for the entire
congregation.
• Emphasizes the Christian responsibility of the giver to give.
• Requires that estimate of giving cards be received on Consecration
Sunday.
Quill: The Personal Demonstration Stewardship Program

by Church Fund-raising Services, Inc.
1-800-826-2048
• Quill focuses on a personalized appeal for each church member.
• The manual is lengthy (200 pages), but highly detailed with step-by-step
directions.
• Handwritten letters on personal stationary in hand-addressed envelopes
mailed to self-selected prospects with the personal witness of the author
and an invitation to join him/her in increasing giving is the “mechanical
secret” of Quill’s success.
Unto Us Is Given
1-800-72-LEWAY
• Unto Us is Given is rooted in the belief that God gave us the gift of Jesus
“special delivery.”
• All members are encouraged to focus on receiving God’s gifts and to pass
them on in greater abundance.
• On Special Delivery Sunday, teams of two people make a special delivery
of an Advent booklet to each member’s home. During the visit, the team
offers to “special-deliver” the member’s estimate of giving card back to
the church.
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This listing is provided as a resource for church leaders. This listing of firms does not claim to list
all companies that produce resources and services in these areas. The list is not to be construed as
an endorsement or recommendation for any one firm or program. The listing is provided for
informational purposes only.
The list is supplied by the Center for Christian Stewardship of The United Methodist Church, The
General Board of Discipleship, P.O. Box 340003, Nashville, TN 37203-0003. For more
information, call toll free 1-877-899-2780, ext. 7054; or send an e-mail message to
stewardship@gbod.org.
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Fund-Raisers: Pro and Con
by Herb Mather
“Should we have a fund-raiser, or should we rely only on the giving of the

people?” Has that question been raised in your congregation? It would be
wonderful if there were a simple yes or no answer. There isn’t.
The vast majority of money a church raises for mission and ministry comes from
donations of the congregation. Exceptions are rare. The most common divergence
from the pattern are African American congregations that raise significant funds
at “Men’s Day,” “Women’s Day,” and other special celebrations.
Many congregations use supplemental fund-raising projects. Some congregations

have monthly dinners. Other churches have large annual fund-raisers that range
from dinners to rummage sales to craft shows. Groups within a congregation
(such as the youth organization, a preschool, Sunday School class, and choir)
often have fund-raisers. If someone has imagined it, some church has tried it.
The question remains: “Should a church have fund-raisers, or should the church
depend upon the giving of the members?” We suggest the following guidelines:
1. Does the fund-raiser divert from the church’s mission, or does it focus on the
church’s mission? A congregation that has no consensus about its mission often
has a de facto mission of meeting a budget. That is not a good reason for raising
money. When all the energies go into fund-raisers, it can detract from the mission
of the church.
2. Is the fund-raiser a time of good fellowship among the people of the church, or is
it drudgery? Some fund-raisers start out as wonderful fellowship opportunities,
but gradually become drudgery. If there is not joy in doing it, stop it.
3. Does your fund-raiser involve the same people year after year (or month after
month), or is it a way for new people to get acquainted with church members and
to have fun in the process? Fund-raisers can be a way to include new people in
the active life of the congregation. If fund-raisers continue to involve the same
handful of folks doing all the work, they should probably be stopped.
4. Does the fund-raiser acquaint outsiders with the ministry and mission of the
congregation? For instance, if there is a church dinner, the congregation could set
up booths to acquaint those who come with Bible study opportunities, mission
projects, and community ministries of the church. Look upon every activity of
the church as an opportunity to invite participation from others in the community.
Should we or shouldn’t we? There is no biblical “rule” that gives a definitive

answer. However, the questions above may help your church determine a
spiritually healthy answer for your congregation.
Herb Mather is retired from the Center of Stewardship Resourcing of the General Board of
Discipleship.
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Coming Up Short in December
by Don Joiner
“We should make a special appeal to the congregation. Ever since the summer
slump, we have been behind; and now December has come. Apportionments are
three months behind.”
How often has a similar speech been made in your church? How did it feel to the
person who gave it? How did it feel to the people who heard it? How effective
was it?
Many churches come to the end of the year with the realization that a special
effort is necessary to ensure that all the bills will be paid. Churches react in
different ways to such a situation. Some reactions are healthy; some are not. Let’s
examine some commonly used appeals. You decide whether they will help or
detract from your church’s mission.
Cry-a-Lot
This popular system has worked well in many smaller membership churches.
Usually, church treasurers are the best at this method because they write the
checks. If funds are insufficient, a conscientious treasurer feels inadequate. If you
wish to use this method, make it personal. Wring your hands and shed a few tears
in front of people who know you and care about you. Such a demonstration may
get folks to dig a little deeper to help you.
The Harangue
Give the people who come to church a good tongue-lashing about their poor
giving habits. Point out that there are a lot of deadbeats and lukewarm Christians
in the church; otherwise, the money would be sufficient. Quote the per capita
giving statistics of the Wesleyans and the Adventists. Make people feel really
guilty. The harangue works much better orally than in writing. Some folks may
get mad, but they probably were going to leave the church anyway. Although
some folks will not give more, the method will often bring in enough funds to
meet the present crisis.
Lay-It-on-the-Line
This method is usually displayed in letters sent around December 10. The writer
quotes from the membership vows and reminds folks that when they united with
the church they promised to be loyal and to uphold the church through “prayer,
presence, GIFTS, and service.” Sometimes this appeal is accompanied by an
explanation of how much it costs “just to keep each name on the books.” The
method rarely brings in much money, but it makes the finance committee feel
good about having done something!
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Cry Wolf
Tell your church people that the doors may be closed if more funds don’t come in
by December 31. You can warn them that the district superintendent may put a
padlock on the church door. (Hardly anyone will believe you, but this method still
carries emotional value.) More believable is the word that the pastor (whom the
congregation loves so much) will be punished by the conference if all the
apportionments are not paid. This method will work only about once a generation,
since people can’t remember any such punishment ever happening before. (In
other words, you are not likely to be believed.) However, if you have tried all the
other methods, you probably will not lose anything — especially if the people like
the pastor.
By this time, you must be thinking that there are better ways of making an appeal.
There are. All the ones just listed above give people about as much joy as bailing
out a sinking ship. Such appeals do not help people to see giving as a spiritual
discipline. When people fail to see the church as a ministering body, they are
simply keeping the organization afloat. Giving does not feel good when it is used
simply for survival.
Consider how such appeals would sound to a first-time visitor. It is likely that
anyone wandering into the congregation would decide, “This church is in trouble.
I surely don’t want to be a part of it.”
Financial problems do not wait until December to surface. They have probably
been festering for a long time. The end of the year is judgment day. Although it is
too late to take corrective action for the past year, you can plan a strategy for the
coming year.
As a first step, examine the giving pattern of your church over the past three to
five years. From the church records, list the amount received each month.
Average the total receipts each January and so on through the year. You will see
that certain months are consistently high, while others are low. In many churches,
the December offerings are three to four times larger than offerings in any other
month of the year. If that is your pattern, why not give your “Praise” speech?
Praise
“This church has a history of giving very generously in December. Last year, our
December giving amounted to $____. We anticipate that you will be equally
generous this year. In fact, if you give only $____ more than last year, we will
have all our bills paid; and we can go into the new year with our heads held high.
“Your generosity makes it possible for us to have a pastor who calls on the sick
and shut-ins. Through our giving, we are helping teach children, youth, and adults
about the faith. We are feeding the hungry and providing medical care to the sick.
We are in ministry through our giving.”
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Some churches may be experiencing a shortfall for the first time. It may be the
result of economic conditions in the area or the death of several substantial givers.
In situations such as these, you might want to use a “Tell-It-Like-It-Is” speech.
Tell It Like It Is
“This has been a hard year for many people in our church. I am encouraged by the
dedication and generosity of many of you. You remind me of the church in
Macedonia that Paul describes: ‘For during a severe ordeal of affliction, their
abundant joy and their extreme poverty have overflowed in a wealth of generosity
on their part’ (2 Corinthians 8: 2, NRSV). In spite of the generosity of so many,
we are running short this year.
“We believe in giving in proportion to what we have. As Paul says, ‘I do not

mean that there should be relief for others and pressure on you, but it is a question
of a fair balance between your present abundance and their need’ (2 Corinthians
8: 13-14, NRSV). If you are one who has plenty at this time, we ask you to look
upon the mission of this church as a primary place to ‘invest’ funds at this year’s
end.” Giving is an investment in the gospel of Jesus Christ. For some of you,
‘investing an investment’ may be your best way of giving. Donating appreciated
stock or real estate is often a sensible method of giving. We are ready to help you
if one of these methods works better for you. Through all our giving, we are
sharing the love of Christ here and all around the world.”
In all that you do concerning the financial life of the church, emphasize giving
rather that paying. Help people experience the joy of giving through the church
instead of paying the bills of the church.
Now is the time to plan a strategy so that you will not need to make these appeals
next year. Not all these ideas will be appropriate for your church. Choose the ones
that will be helpful this year:
• Plan a realistic, attainable budget. You want to challenge the people, but
this is not the place to project the “impossible dream.”
• A church that chronically has a big year-end deficit should develop a
different kind of budget. A core budget lists all costs that must be paid.
Other costs should be listed in order of priority. “If we receive $500 more,
we will __________. The next $1,200 will mean that we can
__________.” Every item that is met beyond the core budget becomes a
victory for the congregation. And congregations need victories!
• Don’t focus on numbers; tell the story of what the money is doing in the
world. Talk about the people who are receiving the gospel. Describe the
prayer ministry of your church and the Christian education programs for
children and youth. Talk about the ways you help feed the hungry and
clothe those who do not have adequate clothing. Tell the stories in little
bits, week by week.
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• Set dates for the committee on finance to meet at least once each quarter.
At those meetings, evaluate the present year’s giving in relation to the
giving in previous years. If you need to take corrective action, do so.
Don’t assume that the money will come from “somewhere” before the
year’s end.
• If action is needed, avoid making an appeal to “help the budget.” Instead,
decide if one or two items in the budget have special appeal to some
people. Building repair or ministry with children or youth are good
choices. Highlight those budget items and develop a campaign to raise
funds as “over-and-above” giving.
• Have a year-end giving emphasis that explains how people may give from
new sources and — at the same time — receive help in their personal
financial management. Brochures for distribution to your congregation are
available from the Planned Giving Resource Center, the General Board of
Discipleship, P.O. Box 340003, Nashville, TN 37203-0003.
Don Joiner is the Director of Operations and Fund Development for the General Board of
Discipleship, The United Methodist Church, Nashville, Tennessee.
Scripture quotations, unless otherwise indicated, are from the New Revised Standard Version of
the Bible, Copyright © 1989 by the Division of Christian Education of the National Council of the
Churches of Christ in the USA. All rights reserved. Used by permission.
permission.
38
Church Giving by Electronic Fund Transfer (EFT)
Electronic fund transfer (EFT) is one of the fastest growing services provided by
American financial institutions. Industry leaders suggest that this growth trend
will continue for the foreseeable future.
Recently, church members are following this same trend by choosing to have their
contributions automatically withdrawn from their personal checking account or
savings account. Indeed, most mainline denominational finance offices have
established relationships with companies specializing in EFT services. These
relationships enable local churches to implement electronic giving programs with
relative ease.
The EFT process is remarkably simple for the customer to initiate. Churches with
only a few participants can enlist in an EFT program. Moreover, the typical cost
to a church is limited to a reasonable fee for enrollment authorizations and
transactions.
Although some churches have decided to accept credit card contributions, this
method may support the dangerous practice of credit card overspending. Many
Americans face seemingly insurmountable consumer debt as a result of credit
card overspending. Encouraging parishioners to support the church through credit
card contributions could add compounding burdens for these already
overextended individuals and families. Churches are best to avoid credit card
contributions as a means of financially supporting the church.
One of the key benefits to an electronic giving program for both the church and
the contributor is convenience. In fact, the convenience factor is the primary
reason cited by individuals who have elected to pay recurring bills by EFT. The
same rationale is true for parishioners electing to support their church by an EFT
contribution. “You are giving members something they want. You are providing a
convenient method for members to give,” explained Lynette von Schilling, a
church account manager with an EFT company.
However, convenience is just one among many benefits. “Some processors have
claimed that churches can increase their [contributions] by 10 to 30 percent while
steadying cash flow and freeing up dozens if not hundreds of volunteer hours,”
according to Matt Whitaker, president of a third party administrator. Statistics
have shown that people who contribute regularly to the church give more to the
church than people who give sporadically. An electronic giving program will
cultivate more regular givers and, thus, increase the church’s income.
Not all church leaders are supportive of electronic giving programs for the church.
Some leaders believe that electronic giving programs disregard the offering as an
act of worship. Critics of electronic giving claim that an electronic giving
39
program equates church giving to paying personal bills. Some of the most
outspoken critics of electronic giving suggest that it may even be a compromise of
the tithing principles, may enhance the cultural view that money belongs to
individuals, and may further distance the biblical imperative of generous giving.
Although church members and leaders alike have raised some level of concern
about electronic giving, most mainline denominational leaders consider the
benefits of electronic giving to far surpass the potential concerns. In response to
the concern that electronic giving inhibits parishioners from participating in the
offering, churches have developed special offering cards for electronic giving
participants. These cards, similar in size to an offering envelope, state that the
church member has given through an EFT. Parishioners are able to be active
worship participants in the offering by placing this card in the offering plate.
A growing number of churches are finding electronic giving programs to be one

more means of providing parishioners with an opportunity to be Christian
stewards and to be generous givers in their local church. As one church member
stated, “Thanks to the EFT program at my church, I am able to consistently
support the mission and ministry of our church. Before the EFT program, I would
contribute just a few dollars whenever I attended worship. Sadly, I spent more
money buying coffee in one day than I gave to the church each week! Now, I feel
like a full participant in the ministry of the church. The EFT program has helped
me develop my financial discipleship. It’s amazing! I am far more involved and
interested in the church since I have made a financial investment in the ministry!”
While the church can provide numerous financial tools to accommodate the busy
lives and to encourage the consistent giving of its members, none of these services
will replace the need to call people to be Christian stewards. We are called to
recognize that God is the owner of all that we possess. Our response to God
through Jesus Christ, regardless of our method of giving, should be the same — a
spiritual discipline of joyful, generous giving.
A Brief Look at the Benefits to Electronic Giving Programs

Increased Contributions
Timely Contributions
Forecast Future Contributions
No Checks to Process
Less Work for Volunteers and/or Office Staff
Contributors Appreciate Greater Convenience
Parishioners Are Helped to Fulfill Their Stewardship Commitments
Bill Payments Are Simplified
Adapted from Vanco Services, LLC. Used with permission.
40
Frequently Asked Questions about Electronic Giving
Why would people want to give to the church electronically?
Many people who give regularly find that giving by electronic transfer is a
convenient option. Convenience is especially important during times when people
cannot attend worship. Electronic giving also helps the church predict its income
so that the mission and ministry of the church can be planned adequately.
When would this automatic contribution be withdrawn from a personal

account?
Most automatic contributions are withdrawn on a biweekly or monthly basis. The
contributor is informed of the specific numerical date of withdrawal when the
EFT is established. Most third party administrators withdraw funds around the 5th
or 20th of each month, although the numerical date is selected by the local church.
What does a parishioner need to do to set up an EFT with a church that has
an established electronic giving program?
In most instances, a parishioner simply completes an enrollment form, attaches a
voided check, and submits them to the church office. After approximately three
weeks, contributions will start being deducted on a regular basis.
Is there a minimum amount that a parishioner needs to give in order to

establish an EFT transaction?
Most churches do not have a minimum contribution requirement.
Is an EFT transaction risky?

No. Actually, an EFT transaction is considered to be safer than writing a check or
giving cash. An EFT is governed by strict regulations and guidelines. Nearly 10
billion EFT transactions are processed annually in the United States and Canada.
How can one keep a record of one’s contributions?

Each bank statement will include an itemized list of automatic withdrawals from
the account. The EFT contribution to the church will be included in this list. Most
churches will continue to send members a year-end giving statement.
What if the church member changes banks, closes/opens accounts, or desires

to make a change in the contribution amount?
A church member can change accounts or the amount contributed by contacting
the church office or volunteer in charge of EFT transactions. The change will be
effective with the next withdrawal. In the event that notification is not received
with enough advance notice, an adjustment will be made within a few business
days.
Will church members face any bank charges for EFT transactions?
No. In fact, the church member will actually save money since no check is written
to the church.
41
Can parishioners give to the church by making a credit card contribution?
Although some churches do accept credit card transactions as contributions,
serious concerns may arise from a church accepting credit cards. These concerns
include the high service fee assessed to the church in processing credit card
contributions and the potential impact that credit card acceptance may have on the
escalating consumer debt. Extreme caution should be exercised for both the
church and the parishioner before completing credit card transactions.
permission.
42
Tools for Growing Christians Who Tithe
by Rev. Jay Archer
Tithing is a spiritual discipline and it has its curiosities. Some people feel they
cannot tithe until they love Christ more. The truth is that many can never love
Christ more until they tithe. The spiritual discipline of tithing breaks down many
barriers in our relationship with God. When one begins to tithe, one takes a
significant step down the path of a genuine, heartfelt love for Christ.
There is a wide assortment of strategies and tools that serve to grow Christians
who tithe. Prayerfully consider the people of your church, the experience of your
church, and your own convictions on tithing. Do research to gain additional ideas
for growing tithing, and then choose the tools and strategies that you feel will be
most helpful to your setting.
Include the Discipline of Tithing in Preaching

Tithing is not a fund-raising matter; it is a spiritual and discipleship growth
matter. Responsible preaching in this age of materialism and consumerism must
address tithing if people are to be free to serve Christ faithfully.
Have the Pastor Give Personal Witness to Tithing

People will not go where a pastor is afraid to lead. Pastors must tithe in order to
witness honestly to tithing. It is helpful for a pastor to witness to how the
decision to tithe was made, any personal struggles with tithing, and the effects of
tithing on the pastor’s life.
Have Laypersons Witness to Tithing

Some laypersons may think that it is expected for a pastor to tithe, but they may
be surprised to find that another layperson like themselves also has the faith and
dedication to tithe.
Promote Percentage Giving

Use the Annual Campaign to focus on giving by percentage of one’s income.
Percentage giving creates a new paradigm for intentional and disciplined giving
among those who give according to how they feel, or give what they think they
can afford, or give according to what they have given for years. Percentage
giving stresses a person’s giving in relation to one’s own income, not in relation
to the amounts of money others may give. Once percentage giving is used as a
beginning place for determining what is to be given, raising that percentage to a
tithe can become a goal that makes sense.
Use a ‘Step-up’ Approach

Some may feel that to immediately advance one’s giving to a tithe is more than
one’s faith can allow. A challenge to which some can more readily respond is the
goal of increasing the percentage of income one gives by a point or two. This
step of progress serves to encourage the giver as the giver grows toward a tithe.
43
Issue a Challenge to Tithe as an Act of Faith
Some persons relate best to a bold, clear, and simple challenge to act immediately
on faith and begin to tithe. The spiritual effects that come with making one great
decision to tithe, rather than slowly growing toward a tithe, can be much more
dramatic; thus causing profound changes in faith and discipleship that can be
recalled and celebrated for a lifetime.
Challenge Persons to Commit to Tithing for One Month

Spiritual growth programs such us the The John Wesley Great Experiment ask the
participant to commit to tithing for one month only. The advantage of this
approach is that it makes tithing imaginable (anyone figures they can bear tithing
for just a month) and yet gives the participant an actual experience of trusting God
with tithing. One month of trusting God by saying “yes” to the tithe can be
enough to break poor stewardship patterns while giving the participant a taste of
the disciplined faith life of one who tithes.
Suggest that Persons Give Their Income Increase to Grow to a Tithe

Another model that some use to grow to a tithe is to dedicate all future wage
increases to the church. The participants trust that they can adjust to living on
their current salary. Increases are added to the present level of giving until a tithe
is reached.
Help Persons with Financial Discipline and Management

Because many Christians “spend money on what is not bread and your labor on
what does not satisfy” (Isaiah 55: 2), many Christians find themselves financially
overextended. These Christians may hold a desire to tithe, but feel that
obligations to those to whom they are in debt prevent them from doing so. If
these Christians are ever to experience the joy and freedom that comes with
tithing, then their church must help them. Every church has the responsibility to
help its members grow the sound money management, budgeting, and spending
practices that mark a family whose god is the Lord. There are several personal
money management courses available that a church can use to help its members.
One course that many have found exceedingly helpful is entitled “Good Sense.”
This course has been designed for Christian small group study by Willow Creek
Ministries. More information about this course can be found at
www.goodsenseministry.com.
Written by Reverend Jay Archer, Chairperson of the Conference Committee on Stewardship
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Giving Is an Act of Faith
Use this helpful chart to help you increase your giving.
Step One: Figure your income for the past month.

Step Two: Find the intersection of your monthly income and your percentage
of giving to discover your monthly contribution.
Step Three: Divide the amount by four if you will be making your gift weekly
(i.e. $4,000 monthly income, 7% gift, $280 monthly gift, $70 weekly
contribution)
If you make a decision to increase your giving by 1 percent next year, take
the following steps:
• Locate your monthly income in the left column.
• Move to the right in that row until you come to the amount you give per
month.
• Move one more box to the right.
• The amount noted in that box includes a 1 percent increase over what you
are now giving.
Monthly Income 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 13% 15%

$1,000 $30 $40 $50 $60 $70 $80 $90 $100 $110 $120 $130 $150
$1,500 $45 $60 $75 $90 $105 $120 $135 $150 $165 $180 $195 $225
$2,000 $60 $80 $100 $120 $140 $160 $180 $200 $220 $240 $260 $300
$2,500 $75 $100 $125 $150 $175 $200 $225 $250 $275 $300 $325 $375
$3,000 $90 $120 $150 $180 $210 $240 $270 $300 $330 $360 $390 $450
$3,500 $105 $140 $175 $210 $245 $280 $315 $350 $385 $420 $455 $525
$4,000 $120 $160 $200 $240 $280 $320 $360 $400 $440 $480 $520 $600
$4,500 $135 $180 $225 $270 $315 $360 $405 $450 $495 $540 $585 $675
$5,000 $150 $200 $250 $300 $350 $400 $450 $500 $550 $600 $650 $750
$5,500 $165 $220 $275 $330 $385 $440 $495 $550 $605 $660 $715 $825
$6,000 $180 $240 $300 $360 $420 $480 $540 $600 $660 $720 $780 $900
$6,500 $195 $260 $325 $390 $455 $520 $585 $650 $715 $780 $845 $975
$7,000 $210 $280 $350 $420 $490 $560 $630 $700 $770 $840 $910 $1,050
$7,500 $225 300$ 375 $450 $525 $600 $675 $750 $825 $900 $975 $1,125
$8,000 $240 $320 $400 $480 $560 $640 $720 $800 $880 $960 $1,040 $1,200
$8,500 $255 $340 $425 $510 $595 $680 $765 $850 $935 $1,020 $1,105 $1,275
$9,000 $270 $360 $450 $540 $630 $720 $810 $900 $990 $1,080 $1,170 $1,350
$9,500 $285 $380 $475 $570 $665 $760 $855 $950 $1,045 $1,140 $1,235 $1,425
$10,000 $300 $400 $500 $600 $700 $800 $900 $1,000 $1,100 $1,200 $1,300 $1,500
$12,000 $360 480 $600 $720 $840 $960 $1,080 $1,200 $1,320 $1,440 $1,560 $1,800
$15,000 $450 $600 $750 $900 $1,050 $1,200 $1,350 $1,500 $1,650 $1,800 $1,950 $2,250
$20,000 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 $2,000 $2,200 $2,400 $2,600 $3,000
45
46
The Church Budget: Questions to Ask
What is the relationship between the annual operating budget and the annual
campaign?
The development of the budget and the implementation of an annual campaign
should be distinct and separate from each other. The purpose of the annual
campaign is NOT to underwrite the budget and to pay for expenses. Its purpose is
to provide a focused time in the life of the congregation when individuals are
encouraged to develop the spiritual discipline of financial giving.
What is a narrative budget? Is it different from a line-item budget?

The narrative budget is one way to give people — especially those in leadership
positions — an opportunity to experience the mission and ministry that are
achieved through the various line items. It focuses less on the financial numbers
and more on what the income accomplishes. It is a one- to two-page presentation
that explains: (1) what the church hopes to accomplish and (2) why the funding is
needed to reach and exceed its goals.
What percentage of a church’s total budget should be allocated for staff

salaries and benefits?
The percentage of budget allocated for staff salaries and benefits will vary widely
depending on the size, program, mission, and ministry of a particular church.
Even with similar size congregations, this percentage has a tremendous range. For
instance, one church dedicates more than 50 percent of its budget to staff salaries
and benefits, while another church of similar size expenses less than 30 percent of
its budget on staff salaries and benefits. One generalization can be observed: As
with any organization, personnel costs in the local church are typically one of the
greatest line-item expenses. Rather than focusing on personnel costs, church
leaders should be examining staffing as it relates to fulfilling the church’s
mission. Thus, church leaders might raise this question: “Is the church adequately
staffed to fulfill its mission and ministry?”
How much money should a church keep in a reserve fund?

A reserve fund is different from an endowment fund or any other ongoing
designated fund. The purpose of a reserve fund is to meet expenses in the event
that income does not equal or surpass expenses in a given time period (i.e., month,
quarter, or year). Most churches need to maintain at least a small reserve fund
because of the variability of expenses and income throughout the fiscal year.
Some experts suggest a reserve fund should range between 3 percent and 10
percent of the annual budget. To determine a specific reserve fund level, consider
the following steps:
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• Chart the church’s normal income and expenses by month.
• Determine the times of year when the church experiences its greatest
income and its greatest expenses.
Once you have determined an appropriate reserve fund level, establish a clear
policy for remaining reserve funds at year end. The goal of maintaining a reserve
fund is not to hoard money, but to establish a safe cushion in the event of
expenses exceeding the income.
permission.
48
The Church Budget: Restoring Trust
by David L. Horne
When a congregation is undergoing major transitions, certain predictable financial

behaviors occur. The most notable is the increased desire to retrench, hunker
down, and wait. The trained transitional minister or consultant will realize that an
assessment of the congregation’s financial capabilities is in order. Often it will
show that the cure is already in the community: the resources are already in the
hands of the congregation and denomination, but they are reluctant to give them.
Low trust levels may function as a barrier to healthy stewardship. Insufficient

trust may limit a sacrificial major stewardship campaign and regular giving. No
one wants to “fund a failure.” Trust will not regenerate until people have accepted
a sound plan for renewal. Reaching that level of trust takes time. What can be
done between now and then? Quickly repairing, strengthening, or altering current
practices can help rebuild a foundation of trust. Here are questions that can help
direct that effort:
Are pledge commitments and giving records kept confidential? Few things
are more annoying than the voice of a disembodied stranger phoning about the
status of your pledge. In today’s world, people in many congregations withhold
their giving as a form of protest. Pledge-status conversations should be the
province of very few and very senior leaders.
Have church accounts been regularly and independently audited? Often

church policy requires an audit. In the United States, with the implementation of
the federal Sarbanes-Oxley legislation, state accounting organizations have
established their own peer review committees. It should be possible to obtain a
letter that describes the professional status of the church auditor without
interrupting current service. If there has been no recent audit, of course, one
should be undertaken.
Are the financial budgets of the church voted on and followed? A financial
oversight committee of the governing body should verify internally that the
money was spent as allocated and issue a quarterly report.
Are mission or program budgets available? A program budget gives a

“narrative” of the congregation’s core values. If a budget does not exist, creating a
program budget should be considered.
Are designated donations segregated and their purposes protected? It is of

vital importance to donors and their families that their generosity not be taken for
granted nor their funds “borrowed” or just used for other things. And it’s equally
disturbing when funds are allowed to accumulate without being spent for the
designated purpose.
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Are denominational funds properly calculated and promptly paid?
Particularly in times of transition, the denominational office can be of great help.
In some cases, distressed congregations may be eligible for bridge loans at
favorable terms. That help, of course, may be withheld in periods of direct
conflict. This area is one of the most critical, and policy decisions are paramount.
In the absence of serious conflict, these obligations must be brought current.
Do members receive regular giving statements? Periodic (monthly or quarterly

plus December) mailing of giving statements keeps givers up to date and verifies
the recordkeeping. The stewardship mailing is most effective when it includes
mission or program information and a “how are we doing” financial summary.
Do members receive proper records for taking charitable tax deductions?

An internal volunteer committee with the required expertise can quickly design
fill-in forms that take care of givers’ requirements.
Are special gifts acknowledged? A thank-you for special gifts that is

appropriate to the congregation’s culture is important.
Are there unanswered questions concerning fiscal integrity? If there are, it is

essential that they be addressed and resolved. It may be necessary for a qualified
independent third party to examine the issue and recommend action.
Has the congregation been subjected to “guilt motivation” giving campaigns?

Guilt campaigns are notorious for producing the opposite effect of what was
intended. Creating further and deeper resentment is not helpful in the long or
intermediate run, even if some short-term increase of funds is produced.
Has the congregation recently held study sessions on sacrificial giving? It is

axiomatic that regular prayer, lessons, and study be a part of the time when
financial problems are being addressed. Outside, impartial presenters may make a
valuable contribution because they are not directly affected by the local situation.
Has the mission outreach story been shown to the congregation? The motto is
“a face and a story.” Every outreach program that the congregation wants to
support should regularly present the detailed story of its unique service to the
community. When possible, someone who has been helped should speak, as well
as the program director or an experienced staff member.
One of the great issues of transition is the high level of anxiety in the
congregation. Sound financial practices go a long way toward producing what is
needed the most – a well-grounded sense of stability.
David L. Horne is a Presbyterian minister and president of Interim Ministry Network. Reprinted
with permission of the Ecumenical Stewardship Center, 2006.
50
The Church Budget: The Narrative Budget
adapted by Rev. David S. Bell from work by Dan R. Dick
Budgets are tools that help financial leaders do their work in the church.
They provide vital information for planning in the church. Budgets can enable
congregational leaders to be faithful in their stewardship of the church’s
resources. What budgets cannot do, however, is motivate the majority of people to
give. A surprisingly small percentage of the American population can read and
understand a line-item budget. Too many churches distribute copies of the annual
budget, believing that they have communicated important information. Upon
closer examination, it becomes clear that very little communication has occurred.
People do not give to budgets. They give less from the head than from the heart.
People give to other people, to needs, to causes — to things that make them feel
good and happy. Budgets miss these key targets.
Most of what is contained in a line-item budget is of little interest to the majority

of people who attend our churches. Most people who are going to give to the
church will give a certain amount to support the facilities. People realize that there
are costs to maintain the building, pay the insurance and utilities, and to support
the pastor. However, they primarily will give to the mission and ministry of the
church. Moreover, many church leaders find line-item budgets confusing to
interpret and to understand.
The narrative budget is one way to give people — especially those in leadership
positions — an opportunity to experience the mission and ministry that are
achieved through the various line items. It focuses less on the financial numbers
and more on what the income accomplishes. It is a one- to two-page presentation
that explains: (1) what the church hopes to accomplish and (2) why the funding is
needed to reach and exceed its goals. The following is an example of a narrative
budget.
Wesley United Methodist Church Ministry Plan

and Narrative Budget
Missions
The ministry group on missions has done an excellent job providing leadership for
our congregation. Our mission involvement has increased greatly in the past three
years. We support H.E.L.P., a local community-based ministry offering
emergency food and clothing assistance to needy families. We are beginning a
second year with our thrift shop and soup kitchen. The Growing Needs Mission
Center receives monthly offerings from our church. Through our Church World
Service, Africa University, and Black College Fund apportionments, we give
$7,500 in support; and we contribute approximately $3,200 to the six designated
51
United Methodist Special Sunday offerings annually. We can continue this work
next year with $12,000 in support. Our hope is that we can exceed that goal by
another $2,000 in order to send a representative from our church on the mission
trip in July. Future plans include reaching out to our community through literacy
programs for children and adults and participation in the Women’s Shelter
Project. For an additional $2,000, we will be able to train crisis counselors to
work with the shelter and to build a library to teach men, women, and children
how to read. Your faithful support of these ministries through your financial
contributions helps our church grow strong in missions and outreach.
Program
The church council has reviewed our program ministries for the past year and
hopes to continue providing high quality opportunities for spiritual growth,
learning, and worship in the year to come. In education, we fund our curriculum
and resources with $1,500 each year. The additional $1,500 we received this year
allowed us to purchase new Bibles and learning center materials. We hope to do
the same in the coming year, funding the church school needs and adding to our
resource library. We need a television and DVD player for the church school, and
we hope to purchase the Disciple Bible Study materials for a new group. We can
accomplish these two things for an additional $2,500. We plan to purchase new
whiteboards and bulletin boards for each classroom. We have received two
donations toward our whiteboards, totaling $550. With an additional $1,000, we
will be able to purchase these and the bulletin boards.
The worship ministry group would like to continue to count on $500 for the
coming year for worship supplies. The $900 memorial gift allowed us to purchase
new paraments for Lent, Easter, Christmas, and Advent. We hope to purchase
Pentecost and Kingdomtide paraments this year for an additional $450. We also
plan to replace 50 hymnals. We have $200 designated for hymnals, but we need
another $400.
The membership ministry group is still working on developing the Stephen’s

Ministries program, and we are thankful for the training we received this year. We
hope that we can use $900 for training and resources in the church. For 25 percent
more, the membership ministry group will purchase devotional booklets for
distribution to homebound and hospitalized members and friends. We are still
developing visitor packets and would like to purchase commemorative mugs to
give to visitors to our church. These will cost about $350, and we will get them if
the funding is available.
Pastoral Support
We have been very faithfully served and are grateful for the fine leadership of our
pastor. The staff-parish relations committee has recommended a 3 percent
increase in salary for the coming year that we joyously support. With increases in
hospitalization coverage, pension, continuing education, and travel expenses, the
pastoral support for the coming year will be $76,975.
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Other Staff and Salary
Youth pastor $32,500

Secretary $28,000
Music Ministries Director/Organist $31,500
Custodian $25,350
Building and Grounds

We estimate needs of $126,750 for the coming year. Insurance on the church and
on the parsonage will be $11,175.
This is just a sample of what a narrative budget might contain and the way it
might be presented. Dollar figures are round and easy to comprehend. No totals,
and no bottom-line figures are provided. Instead, there are estimates of costs and
dreams for what more might be done if money is available. Narrative budgets do a
better job of speaking a language that the majority of people can understand.
Notice three things about the narrative budget. First, it lists the programs and
missions of the church first. Often, pastoral support, building maintenance,
insurance, apportioned funds, and salaries are listed first in a line-item budget.
Apportionments have been incorporated into the mission and ministry of the
church, since they are an extension of the local church’s ministry throughout the
world. Mission and program budgets fund the work of the church. It is important
to highlight these needs first. These programs and ministries are what most people
care about deeply. We do ourselves a great favor when we list these things first.
Second, a variety of dollar amounts are listed in some areas: a low, a medium, and
a high goal. The low figure is the minimum needed to do the work that must be
done. The middle figure is a dream figure that would allow us to do more than the
minimum. The high figure is also a dream figure that allows us to provide a vision
for what we could do if actual income was greater than the projected income.
Many people who read a narrative budget are so inspired by the medium and high
goals that they will “go the second mile” to make the dreams a reality.
Third, certain budget amounts receive no description. These are fixed costs, such
as insurance, utilities, and maintenance that do little to motivate increased giving.
Few people plan to give more than is needed to cover the fixed costs of running
the facilities.
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These three things increase the appeal and effectiveness of the narrative budget
over the traditional line-item budget.
Adapted by David S. Bell, Director of the Center for Christian Stewardship of The United
Methodist Church from Revolutionizing Christian Stewardship for the 21st Century by Dan Dick.
© 1997 Discipleship Resources. All rights reserved. Used by permission.
Copyright © 2004 The General Board of Discipleship of The United Methodist Church.
Used with permission.
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A Theological Foundation for Connectional Giving
by Rev. L. Jonathan Holston
As United Methodists, we accept and affirm that the primary task of our church is
to make disciples of Jesus Christ; to proclaim the gospel, the good news; and to
seek and to welcome and gather people of faith into the body of Christ. When
one joins the United Methodist congregation, one becomes a member of the total
United Methodist connection. We define that connection as a network of
interdependent and interrelated relationships among persons in groups at the local
and regional, national and international levels. As members, we promise God and
our congregation that we will uphold the church with our prayers, our presence,
our gifts, and our service. And that church is the local church, or the district, or
the annual conference or even the general church.
Our promise to God and the church opens up to us the vast ministry that awaits
those who seek the fields ripe for harvest.
I Corinthians, the 12th chapter, the 12th verse, states that “the body is a
unit, though it is made up of many parts; and though all of its parts are
many, they form one body. Likewise, though we are many members, we
are one body.”
Even though United Methodists have more than 8 million lay members, we are
one body. We have 43,000 clergy members, but we are still one body. Among
our members are consecrated diaconal ministers and preparatory members – we
are still one body. We are organized in local churches and pastoral charges,
districts, annual conferences, and Episcopal areas, but we are one body. We are
located all over the world through central conferences and over 1 million lay
persons around the world, but we are one body. We are the body of Christ called
United Methodists, people who send missionaries, and ourselves, into the world,
to live as servants for Christ. We are the Body of Christ who minister in more
than 100 United Methodist colleges and universities, as well as support 13
theological schools to educate our pastors. We are the Body of Christ that bears
each others’ burdens through reaching out in times of need and disaster. We are
the Body of Christ connected together. We do more than express a concern for
the worker, the sick, and the poor. We do more than express a concern for the
aging, the impaired, and the oppressed. We, the Body of Christ, participate
together. We struggle together to help those in need. This is important to our
faith.
Therefore, as people gather together as congregations, we are connected together.

We do more than any single individual, church, district, annual conference could
ever do by itself. We are indeed the connection. We are together.
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United Methodists identify with the need to be in mission. As United Methodists
we desire to be in mission together, and as United Methodists the mandate is to be
in mission together everywhere. “A Charge to Keep I Have, Our Calling to
Fulfill.” The United Methodist Church continues to fulfill John Wesley’s adage
to “Do all the good you can, in all the places you can, to all the people you can.”
Funding is mission, an expression of our stewardship, and an expression of our

connectedness. Apportionments provide for us avenues for giving in order that
we not only can be strong local churches and annual conferences, but that we can
be connected together, seeking to be in mission together, seeking to be God’s
people at home and around the world.
Reprinted with permission from “Why We Apportion” by the General Council on Finance and
Administration.
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Connectional Giving through Apportionments
What are apportionments?
A local United Methodist church apportionment represents a fair share of the cost
of the connectional ministry of the United Methodist Church. Using
apportionments to support annual conference and denominational benevolences is
a distinctive feature of United Methodism. Apportionment giving underwrites
United Methodist ministry and mission beyond the local church.
How are apportionments determined in the Tennessee Conference?

The Tennessee Annual Conference’s formula on how apportionments are assessed
among its 615 churches is based on the average of the previous three years’ local
church expenditures (not including benevolence, capital improvements or debt
retirement) divided by the average total expenses for all Tennessee Conference
churches. Membership figures aren’t considered, nor are budgets or collections,
only expenses. The resulting decimal is multiplied by each item in the
Conference budget to get each apportioned line item amount for that local church.
The District Administration Fund apportionment for each local church is added to
the Conference apportionments to get the total apportionments for the year.
How is apportionment money spent?

The connectional budget of the Tennessee Annual Conference (approved by vote
of the 2005 Annual Conference) totals $12,505,881. The budget is distributed
over five general areas:
Ministerial Support – $6,803,256 (Pays clergy pensions and health plan, district
superintendents, active and retired bishops and supports pastors whose churches
can’t meet minimum pay standards set by the Annual Conference.)
General Church – $617,739 (National and World Council of Churches, 13 UM
seminaries, 11 historically black UM colleges (including Meharry Medical
College), ministerial scholarships, Black College Fund, Africa University Fund.)
World Service and Conference Benevolences – $2,029,598 (Global outreach.)
Administration – $777,328 (General & Jurisdictional Conferences, Lake
Junaluska, Annual Conference administrative expenses.)
Annual Conference Ministries – $2,277,960 (Love & Justice, Miriam’s
Promise, campus ministries, McKendree Village, new church and congregation
revitalization, Board of Ordained Ministry, archives and history, Igniting
Ministry, Martin Methodist, Status and Role of Women, Religion and Race.)
Compiled from Why We Apportion, a publication of the General Council on Finance and
Administration of the United Methodist Church, and from Apportionments: What they are for and
how they are determined from the Tennessee Annual Conference Board of Laity and Tennessee
Annual Conference Lay Speaking Ministries.
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Stewardship Resources on the Web
If you haven’t already, be sure to bookmark
www.stewardshipcenter.org
Among the resources available at this well-organized site, home to the Center for
Christian Stewardship of The United Methodist Church, are:
Weekly, Lectionary-Based Offertory Prayers

Stewardship Nuggets for Children and Families
Sermon Starters
UMC Giving Notes
Celebrate Stewardship E-Newsletter
Those five are available by e-mail just by signing up.
Other offerings include stewardship articles, book reviews, links to other

resources, even a discussion room where you can ask questions and share ideas
that worked for you.
Here’s more of what you’ll find:
Frequently Asked Financial Discipleship Questions and Reponses

Best Practices for Year-Round Financial Discipleship in the Local Church
Stewardship Education Workshop and Seminar Descriptions
Listing of Capital Campaign Consultants
Annual Campaign References
If you prefer to call the Center, the toll-free number is 1-877-899-2780, ext. 7077.
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Why Estate Planning in a Local Church?
Since 68 percent to 72 percent of Americans do not have a Will (though the state
has one for them), it is imperative the church consider “Estate Planning and
Planned Giving” a Christian stewardship priority. We also have allowed many
other deserving charities to tap the financial resources of our church members
while we, as a church, have been very delinquent in asking our church family to
remember their church in their Will.
It is a given fact when local churches intentionally plan for a “Wills and Legacy”
Sunday, Christians hear and take advantage of the opportunity to express their
love for the Lord and His mission through planned giving, and churches do
receive significant sums of money that greatly enhance the ministry and mission
aims of the church. As a part of stewardship education, every church should offer
information on estate planning and planned giving to all adult Sunday School
classes at least once a year. In nearly every community, there are persons who are
qualified to lead such a Christian Stewardship Seminar.
By encouraging estate planning and by explaining how individuals or couples can

remember the church during their life or at death, persons of faith are allowed the
opportunity to honor their Lord and strengthen their church both in the present
and the future.
There are major topics that should be brought to the attention of every adult in the
pew. They are:
• Living Will
• Will
• Durable Power of Attorney
• Durable Power of Health Attorney
• Long-term Health Care Insurance
Every person is going to need these important documents. It is our responsibility,

as pastors and laity, to alert our people to become better prepared, thereby
becoming better Christian stewards of all that God has blessed us with.
For more information on Estate Planning and Planned Giving as well as information on a “Wills
and Legacy” Sunday, you may contact the Nashville Area United Methodist Foundation at (615)
259-2009. Dr. Vin Walkup is director of the Nashville Area United Methodist Foundation.
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Bibliographic Resources
The Center for Christian Stewardship recommends pastors read at least
one stewardship book a year. It’s easy to do with the great variety of material
available. Books are reviewed and summarized at the Bibliography entry on the
Center’s website, www.gbod.org/stewardship. Resources are available to help
understand accounting, budgeting, finances, stewardship, charitable giving,
capital campaigns and to target young people, seniors, Hispanic or African
American congregations. Most are available through Cokesbury, Upper Room,
Amazon.com or can be ordered at any bookstore. Here is a sampling from the list:
• The three-volume Abingdon Guide to Funding Ministry: An Innovative

Sourcebook for Christian Leaders by Donald W. Joiner (Editor) and
Norma Wimberly (Editor), (Abingdon Press, 1995, 1996, 1997). Practical
and “how-to” advice to facilitate effective stewardship, maximize income
and minimize wasteful expenses. Vol. 2 includes reproducible workbook.
• At Ease: Discussing Money and Values in Small Groups by John and

Sylvia Ronsvalle with U. Kaufmann (Alban Institute, Inc., 1998). Authors
present a method to make people comfortable exploring their financial
fears and discussing the difficult issues of linking money with values.
• Basic Accounting for Churches: A Turnkey Manual by Jack A. Henry

(Broadman & Holman Publishers, 1994) and Basic Budgeting for
Churches by Jack A. Henry (Broadman & Holman Publishers, 1995). A
true everything-you-need-to-know guide to church money management
and budgeting, with step-by-step instruction and sample forms.
• Creating a Climate for Giving by Donald W. Joiner (Discipleship

Resources, 2001). Joiner brings a fresh viewpoint to ways to refine “fund-
raising” to “fund-ministry.” A financial campaign for developing Christian
philanthropists is included.
• Don’t Shoot the Horse (’Til You Know How to Drive the Tractor):
Moving from Annual Fund Raising to a Life of Giving by Herb Mather
(Discipleship Resources, 1994). Mather looks to the future and sees a
congregation where giving is a natural but non-intrusive, year-round
endeavor, part of a process of spiritual formation for growing Christians.
• Faith and Money: Understanding Annual Giving in Church by Michael

D. Reeves and Jennifer Tyler (Discipleship Resources, December 2003).
This gospel-grounded work identifies the challenges, develops a consistent
theological foundation for fund development and guides congregations in
building worthy expectations and attitudes on how to fund ministry.
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• Full Disclosure: Everything the Bible Says About Financial Giving by
Herb Miller (Discipleship Resources, December 2003). Twenty financial
stewardship themes that recur and evolve in the Old and New Testaments,
their historical importance and contemporary applications.
• Growing Givers’ Hearts: Treating Fundraising as a Ministry by Thomas

H. Jeavons (Jossey-Bass Publishers, 2000). Based on a three-year,
nationwide study of Christian organizations whose efforts are successful
both in raising needed resources and in encouraging the spiritual
development of their donors. How Christians act on their confidence.
• Holy Smoke! Whatever Happened to Tithing? by J. Clif Christopher and

Herb Mather (Discipleship Resources, 2000). Tithing, the authors say,
needs to be presented not as a legal obligation but as a benchmark in a
generous and giving spiritual relationship.
• How to Increase Giving in Your Church by George Barna (Gospel Light

Publications, 1997). Professional research and insights make this a must
for everyone who desires to be the best possible steward of God’s assets.
• The New Context for Ministry: Competing for the Charitable Dollar by
Lyle E. Schaller (Abingdon Press, 2002). Schaller helps the reader
navigate through the difficulties and opportunities for churches in this new
age of charitable giving.
• One-Minute Stewardship Sermons by Charles Cloughen, Jr. (Morehouse

Publishing, 1997). This book strongly endorses the importance of the
pastor discussing stewardship frequently and in many different ways.
• Speaking about Money: Reducing the Tension by Mark L. Vincent

(Herald Press, 1998). This book is enormously helpful for laypeople,
clergy, and congregations. The way to joyful Christian freedom is by
openly sharing about money as Jesus did.
• That’s What My Mother Taught Me — And Other Ways Generous

Givers Develop by Herb Mather (Discipleship Resources, 2001).
Interviews with more than 100 generous givers resulted in a wealth of
giving stories which, woven together, describe how giving patterns
develop in real congregations
Condensed from the Bibliography resources of the Center for Christian Stewardship, General
Board of Discipleship of The United Methodist Church. This listing is provided for information
purposes only, and is not intended as specific endorsements.
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Scriptural Starters for Stewardship Sermons
Luke 12: 13-21
The truth is, many do confuse life with possessions. We are being foolish.
Matthew 6: 24
If you bend your life toward mammon (money), then you have a rival god. This is
idolatry, and money is a cruel master to have.
11 Samuel 24: 24
Are we glad that we can honor God with our gifts, or do we hope to give an offering that
“cost us nothing?”
Genesis 14: 20
For some reason, it makes sense to Abraham to tithe. What are the reasons behind
Abraham’s strange inclination to tithe? Do you have similar inclinations?
1 Chronicles 29: 9
It is encouraging to all the people when spiritual leaders give freely and wholeheartedly
to the Lord. Is your attitude toward giving one that encourages and inspires others?
Malachi 1: 7-8
What does it say about your attitude when you offer to God what you don’t value or what
you don’t think you will need, rather than offer God your best?
Malachi 3: 8
If all we have is God’s and we are but God’s stewards, then to use God’s money as we
see fit, holding back on the tithe ... is robbing God.
Philippians 4: 16-18
The gift the church of Philippi sent to aid Paul and his ministry was “a fragrant offering,
an acceptable sacrifice, pleasing to God.” What makes for such an acceptable sacrifice?
Have you experienced the joy of making an acceptable sacrifice to God?
Philippians 4: 19
We need never fear that our sacrificial giving will make us poor. When we give as God
directs, we can have confidence that God will supply what is needed.
Hebrews 13: 15
Three sacrifices are mentioned. How does my life reflect a sacrifice of praise? How
does my life reflect a sacrifice of doing good? How does my life reflect a sacrifice of
sharing?
Romans 8: 32
God gives with loving abandon. When we are tempted to “hold back” in our giving of
our possessions and ourselves to God, perhaps we should consider whether God “held
back” in God’s giving to us.
1 Corinthians 15: 58
Will my giving to the work of the Lord do any good? We must give of ourselves fully to
the work of the Lord, even if we cannot see the results.
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2 Corinthians 8: 10-12
We must do more than intend to give; we must give. We all have differing amounts of
resources and what is called for is not equal gifts, but equal sacrifice.
Ephesians 5: 1-2
Loving as we have been loved involves living a life marked with sacrificial giving.
2 Corinthians 9: 6
God’s grace moves powerfully through those who dare to love and give with great
generosity.
2 Corinthians 9: 7
If you are going to give, you might as well give because you choose to, not because you
feel pressured, embarrassed, or guilty. Go ahead and give cheerfully what you decide to
give. How can you become a cheerful giver?
Once you begin giving generously, God will increase your spiritual and material ability to
give ever more generously. The purpose of our having riches is to give them away, with
thanksgiving, to honor God and serve God’s mission.
2 Timothy 1: 7
It takes special help from God to shape us so that we can give in a manner worthy of
being God’s steward. God will give us the power, love, and self-discipline to do so.
1 Timothy 6: 7-11
We may not realize how dangerous money can be. Money must be treated very carefully,
and in obedience to God. Money, through greed or anxiety, can quickly gain power over
us, separating us from our God and the life of faith.
Deuteronomy 8: 10-20
Does this scripture describe a common attitude we have about money and possessions?
What is the lie involved? What are the tragic results of such attitudes? Do we see the
results today?
1 Peter 4: 10
All that we have is a gift from God. As stewards we are to faithfully administer what we
have been given by God’s grace, using it to serve others. We are not “giving up” what is
ours, but rather “giving forth” what is God’s to serve others.
The Macedonian churches provided a model of faithful giving. What accounted for their
remarkable giving? How does the sincerity of your love for God compare to theirs?
Living according to your need, not your greed, makes everybody happy.
Philippians 4: 10-13
Worldly attitudes of fear and greed cannot bring contentment, no matter how much
money is involved. Contentment is the greater prize, and there is one way to it.
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Talking About Money
A Small Group Study on Stewardship
by Rev. Jay Archer
Offered here is a brief outline of a small group course on stewardship. There are
many other stewardship courses available, each employing different approaches to
help Christians grow in faithful stewardship. We encourage you to explore other
resources as well, and find one you think will work for you and your situation.
Good use of this short course would require your supplementing and shaping it to
your satisfaction, including thinning the course to fit your time frame. Consider
the suggestions made here as simply that: suggestions. Other resources are also
given in this Teaching Tools section.
The four sections of this small group course are:
1. Measuring Our Attitudes about Money
2. Scripture Lessons on Money and Possessions
3. Becoming a Generous Giver
4. The Discipline of Giving
NOTE: As you trim the course to fit your situation, be sure that you save time to
engage with the practice of tithing. In this outline, the practice of tithing is not
specifically addressed until the last segment.
SESSION ONE: MEASURING OUR ATTITUDES ABOUT MONEY
Luke 18: 18-25 (NIV)

A certain ruler asked him, “Good teacher, what must I do to inherit eternal life?”
“Why do you call me good?” Jesus answered. “No one is good – except God alone.
You know the commandments: ‘Do not commit adultery, do not murder, do not steal, do
not give false testimony, honor your father and mother.’”
“All these I have kept since I was a boy,” he said.
When Jesus heard this, he said to him, “You still lack one thing. Sell everything you
have and give to the poor, and you will have treasure in heaven. Then come, follow me.”
When he heard this, he became very sad, because he was a man of great wealth. Jesus
looked at him and said, “How hard it is for the rich to enter the kingdom of God!
Indeed, it is easier for a camel to go through the eye of a needle than for a rich man to
enter the kingdom of God.”
This passage of scripture can disturb us and have us wondering about our attitude
toward money and possessions. It is a good place to begin our talk about money.
Whatever lessons one can draw from this encounter of a ruler and Jesus, one hard-
hitting fact remains. The ruler was very close to becoming one of Christ’s
disciples, but his attitude toward money had him turn away from becoming a
companion and faithful follower of Jesus. Perhaps we need to honestly, humbly,
and courageously access whether our attitudes toward money hinder our
companionship and faithful following of our Lord. We want to access and then
measure our attitude about money.
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Now let us consider sources that shape our attitude toward money.
1. Let’s talk about some of the thoughts, fears, hopes, and practices
concerning money and possessions that each of us may have picked up from
our families of origin. [Ask persons to share any memories about money or
possessions from their childhood, such as: comments made about money /
practices of giving, saving and spending / the attitude towards money and
possessions of various family members / dreams, hopes, disappointments or fears
that were expressed or felt about money, and lessons they were taught concerning
money and possessions.
2. It is possible that each of us have also picked up some thoughts, fears,
hopes and practices concerning money and possessions from television. [Ask
persons to consider the programming and advertisements they see on television,
and then ask the group to list lessons or attitudes that can be learned from
television about money and possessions. You could ask a further question: if
there were just one overall lesson about money or possessions that people pick up
from television, what would you suppose it is?]
3. Those of us who have spent time in a work environment outside the home
may have noticed different attitudes about money, or different “climates”
concerning money at different work sites. [Ask persons to share different
attitudes or financial climates that each has experienced in the work setting.]
4. Having listed several influences concerning money and possessions picked

up from families of origin, television and home, now go back and host a
general discussion of how these lessons and attitudes about money we are
exposed to affect people.
5. Ask persons to speak of how any of these lessons and attitudes affect them
personally. Then ask: which of these lessons or attitudes do you struggle
with now?
6. Finally, ask persons to discuss the lessons and attitudes about money and
possessions that one can pick up from your local church. What is the
primary lesson or attitude about money that you see evidenced in this local
church?
*note for next week: We will explore what lessons and attitudes about money can
be picked up from Scripture.
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SESSION TWO: SCRIPTURAL LESSONS ON MONEY AND POSSESSIONS
Out of many lessons and attitudes concerning money and possessions that can be
found in Scripture, in this session we want to explore three. The three may run
counter to how many persons think about money and possessions.
1. Whose Is It?
1 Chronicles 29:10-11
David praised the Lord in the presence of the whole assembly, saying,
“Praise be to you, O Lord,
God of our father Israel,
from everlasting to everlasting.
Yours, O Lord, is the greatness and the power
and the glory and the majesty and the splendor,
for everything in heaven and earth is yours.
Yours, O Lord, is the kingdom;
you are exalted as head over all.
Psalm 24: 1
The earth is the Lord’s, and everything in it,
the world, and all who live in it;
We tend to think of what we have as our possessions. Scripture maintains

everything belongs to God. God has a rightful claim on everything we consider
ours. Our role is to be stewards (caretakers of the owner’s property).
If you were truly convinced that everything you presently claim as your own
really belonged to God …
How might that make you feel more anxious?
How might that make you feel comforted and relieved?
How might it change the way you decide how to spend money?
How might it change your thoughts about giving?
2. How Did I Get It?
1 Chronicles 29: 14 (NIV)

“But who am I, and who are my people, that we should be able to give as generously
as this? Everything comes from you, and we have given you only what comes from your
hand.
Deuteronomy 8: 10-19 (NIV)

When you have eaten and are satisfied, praise the Lord your God for the good land he
has given you. Be careful that you do not forget the Lord your God, failing to observe his
commands, his laws and his decrees that I am giving you this day. Otherwise, when you
eat and are satisfied, when you build fine houses and settle down, and when your herds
and flocks grow large and your silver and gold increase and all you have is multiplied,
then your heart will become proud and you will forget the Lord your God, who brought
you out of Egypt, out of the land of slavery. He led you through the vast and dreadful
desert, that thirsty and waterless land, with its venomous snakes and scorpions. He
brought you water out of hard rock. He gave you manna to eat in the desert, something
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your fathers had never known, to humble and to test you so that in the end it might go
well with you. You may say to yourself, “My power and the strength of my hands have
produced this wealth for me.” But remember the Lord your God, for it is he who gives
you the ability to produce wealth, and so confirms his covenant, which he swore to your
forefathers, as it is today.
If you ever forget the Lord your God and follow other gods and worship and bow down
to them, I testify against you today that you will surely be destroyed.
We often think that the source of our money and possessions is our own hard
work, or our education, or our talents, or our cleverness. Scripture says there is
something not right about such thinking. God is to be thanked because God’s
grace is the source of what we have.
What is your practice in regard to giving thanks at meals (table grace)? Why
might it make sense to always have a table grace? Why might it make sense
to have table grace after you eat, as Deuteronomy 8: 10 suggests?
In your opinion, why can it be so damaging to one’s soul to think “My power
and the strength of my hands have produced this wealth for me”?
3. How Should I Use It?

Ezekiel 16: 17-19 (NIV)
You also took the fine jewelry I gave you, the jewelry made of my gold and silver, and
you made for yourself male idols and engaged in prostitution with them. And you took
your embroidered clothes to put on them, and you offered my oil and incense before
them. Also the food I provided for you – the fine flour, olive oil and honey I gave you to
eat – you offered as fragrant incense before them. That is what happened, declares the
Sovereign Lord.
James 5: 1-5 (NIV)

Now listen, you rich people, weep and wail because of the misery that is coming upon
you. Your wealth has rotted, and moths have eaten your clothes. Your gold and silver
are corroded. Their corrosion will testify against you and eat your flesh like fire. You
have hoarded wealth in the last days. Look! The wages you failed to pay the workmen
who mowed your fields are crying out against you. The cries of the harvesters have
reached the ears of the Lord Almighty. You have lived on earth in luxury and self-
indulgence. You have fattened yourselves in the day of slaughter.
If we think we made our wealth, we will think our wealth is ours. If we think our
wealth is ours, we think we have the right to use it as we see fit. But if all we
have comes from God and belongs to God, then God has the say so about how we
use wealth. These scriptures point out two dangers. One danger is using the
wealth God has given us to pursue idols. The other danger is hoarding —
gathering more than our proper share for our own self-indulgence.
What are we often tempted to spend too much money on — because we
think, like God, it will bring happiness or great Life?
Out of your understanding of what God cares about, what might God like for
us to do more of with our money?
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Describe any struggles you might have or have had with self-indulgence.
Rather than trying to identify luxury and self-indulgence in order to fight
against it, some people find it more helpful to focus on “living simply.” What
do you imagine “living more simply” could look like for your life?
SESSION THREE: BECOMING A GENEROUS GIVER
In 135 A.D, a man named Aristides sent a letter to the Roman Emperor, Hadrian.
In that letter Aristides had this to say about Christians:
They walk in all humility and kindness, and falsehood is not among them. They
love one another. They do not refuse to help widows. They rescue the orphan
from violence. He who has gives ungrudgingly to him who lacks. If they see a
stranger, they take him home and entertain him as a brother. When one of their
poor passes from this world, any one of them who sees it provides for his burial
according to his ability … Truly this is a new people and there is something
divine in them.”
Can you imagine the witness the church would be for Christ if we could
become, once again, the kind of generous givers that Aristides saw?
Why do people sometimes have great difficulty in being generous? List every
hindrance to generous giving that you can think of?
Of the hindrances to generous giving that have been listed, which ones do
you struggle the most with?
As a group, list every possible reason you can think of as to why being a
Christian can help us become generous givers.
[Note to teacher: give some thought to this in advance, so you can help
raise a few examples to move thinking along. Consider some of the scriptures
used in the “Scriptural Starters for Stewardship Sermons” article in this resource
book. Consider our example in Christ Jesus, our various freedoms from worldly
mindsets, the empowering work of the Holy Spirit, our trust in God’s provision,
our joyful obedience to God’s command, our growing hearts like God’s for those
who are hungry, naked, or in prison, and our confidence that God can use what we
give mightily — the list can go on and on.]
Of the reasons why being a Christian can help us become generous givers,
name some reasons from our faith in which you feel you need to grow.
Some Christians have difficulty becoming generous givers because they are
overextended financially. Before these Christians can experience the great joy of
having money to give, work must be done to help these Christians find God’s
order in matters of finance management, spending habits and budgeting. Discuss
whether such help is something persons of your church need and discuss
ways to help each other. Would a Good Sense course (see Tools for Growing
Christians Who Tithe in this book) be something your church should offer?
71
SESSION FOUR: THE DISCIPLINE OF GIVING
2 Corinthians 9: 7 (NIV)
Each man should give what he has decided in his heart to give, not reluctantly or
under compulsion, for God loves a cheerful giver.
Some people give according to their feelings. If they are feeling generous, or
compassionate, or excited by a project, or perhaps embarrassed not to give —
then they will give. Scripture and Christian experience has shown that giving
according to feelings is not the best way faithful disciples give. Feelings can
come and go, whereas the Christian gives as an intentional choice, in response to
the new life and new perspectives that come with being a follower and believer in
Christ Jesus. For the Christian, giving is a spiritual discipline. However, the
remarkable thing about employing the spiritual discipline of giving is that God
works through the Christian’s choice to give grow the generous feelings of a
giver. Through the spiritual discipline of giving, God transforms us and frees us
to have more compassion, more desire to see God’s work done, and more joy of
giving. For the Christian giving is a spiritual discipline, because it grows the
giver toward more love for Christ and the world for which God gave His only
begotten Son. Giving as a spiritual discipline changes our hearts!
As best as you can understand it, what kind of givers were your
parents/guardian? What was the motivation for their giving? What pattern
of giving was modeled for you as a child?
We will now turn to scripture and pick up a few insights about a spiritual
discipline of giving.
2 Corinthians 8: 1-5 (NIV)
And now, brothers, we want you to know about the grace that God has given the
Macedonian churches. Out of the most severe trial, their overflowing joy and their
extreme poverty welled up in rich generosity. For I testify that they gave as much as they
were able, and even beyond their ability. Entirely on their own, they urgently pleaded
with us for the privilege of sharing in this service to the saints. And they did not do as we
expected, but they gave themselves first to the Lord and then to us in keeping with God’s
will.
Insight One: Our giving should be considered an act of worship. Worship

involves giving honor and thanksgiving to God. The people of the Macedonian
churches “gave themselves first to the Lord” and then gave their money to aid the
church in Jerusalem. When we “decide in [our] heart what to give” we are to
think or the rightful honor owed to God, and consider all that God has done out of
love for us, giving thanks.
In your opinion, what witness does the giving level of many Christians
communicate about their respect and honor for God?
In your mind, consider everything you ought to be thankful to God for and
share what you think of with the group. [Teacher, make a list of responses]
72
What effects does this list have, if any, on your heart as you “determine in
[your] heart what to give”?
1 Corinthians 16: 1-3 (NIV)
Now about the collection for God’s people: Do what I told the Galatian churches to
do. On the first day of every week, each one of you should set aside a sum of money in
keeping with his income, saving it up, so that when I come no collections will have to be
made. Then, when I arrive, I will give letters of introduction to the men you approve and
send them with your gift to Jerusalem.
Insight Two:
Paul instructed the people to give consistently and regularly.
Insight Three:
Paul instructed the people to give according to their income. A tried and true way
of doing this is to set a percentage of your income that you give consistently.
Share your experience (testimony or struggles) with committing to give
regularly.
Share your experience (testimony or struggles) with giving by percentage.
And now we move to the matter of tithing . . .
Leviticus 27: 30 (NIV)

A tithe of everything from the land, whether grain from the soil or fruit from the trees,
belongs to the Lord; it is holy to the Lord.
Malachi 3: 8-10 (NIV)

“Will a man rob God? Yet you rob me.
“But you ask, ‘How do we rob you?’
“In tithes and offerings. You are under a curse – the whole nation of you – because
you are robbing me. Bring the whole tithe into the storehouse, that there may be food in
my house. Test me in this,” says the Lord Almighty, “and see if I will not throw open the
floodgates of heaven and pour out so much blessing that you will not have room enough
for it.
Insight Four:
Since the creation of God’s people, God has expected the people to tithe. To tithe
is to dedicate a tenth of your income to God. The amount of 10 percent is first
mentioned in scripture with Abraham in Genesis 14: 20. Throughout Christian
experience, a tenth has proven itself to be a worthy portion, a significant level of
giving that honors God and gives proper thanks. Tithing is a part of the covenant
God has with God’s people. It is a standard that marks our covenant relationship
with God, and all who are obedient to the tithe will find their faith and their love
for God grows with the practice of tithing. Tithing is a vivid reminder to us that
we are God’s people, and God is our God.
73
What experiences have you had with either hearing about the practice of
tithing or actually practicing tithing?
If you do not yet tithe, what changes would need to take place in your
attitude that would help you be able to tithe?
What changes in your financial situation and financial management could
help you tithe?
What changes can tithing foster in:
The spiritual life of a Christian
The spending habits of a Christian
The witness and ministry of a Christian
74
Money Autobiography
by Dan R. Dick
Why Should I Write a Money Autobiography?

What Is a Money Autobiography?
How Do I Write a Money Autobiography?
Money Autobiography Questions:
Week 1: Formative Questions
Week 2: Values Questions
Week 3: Management Questions
Week 4: Lifestyle Questions
How Do I Use a Money Autobiography?
Why Should I Write a Money Autobiography?

Writing a money autobiography is a challenging and illuminating process that can
be crucial to our ability to grow as Christian disciples and live faithfully as
Christian stewards. Although Christian stewardship always involves much more
than money, our relationship to money and material possessions helps to define
who we are, what we value, what we believe, and how we live. For much of our
society, it is impossible to imagine a world without money.
All people of faith live in relationship to money and material wealth. As an issue
of faith, Jesus speaks more about money than any other topic, save the kingdom
of God. More than prayer, more than sin, more than salvation, more than
forgiveness or love, Jesus teaches and preaches about our relationship with
money. This emphasis indicates that a healthy understanding about our
relationship to money and possessions is essential if we are to realize our full
potential as children of God. Trustworthiness in our relationship to money is a
first step toward faithfulness in all things.
What is a Money Autobiography?

A money autobiography is a reflection process on the role and influence of money
and material possessions in our lives. It challenges us to explore the past to see
how our attitudes, assumptions, and values concerning money and wealth were
formed. The money autobiography provides a lens through which we examine
how we manage money and how money manages us. It allows us the opportunity
to wrestle with our needs, wants, and desires and helps us understand the lifestyle
choices we make. It can even help us set some priorities and goals for the future.
What we pursue says a lot about who we are, and the way we order our priorities
says a lot about what we believe.
A money autobiography can be any length. It may grow as the years progress. The
questions provided here are intended to stimulate your thinking and provoke deep
response. Feelings are as important as thoughts. Don’t try to analyze your
thinking; instead, capture the thoughts and feelings as they emerge. You will have
time to reflect on your answers in more depth later. As you encounter the
75
questions, pay attention to your first reactions and the feelings that emerge. Allow
yourself to “re-experience” some of the significant money events of your past and
present life.
How Do I Write a Money Autobiography?

The format of this money autobiography is designed for a month of reflection —
four weeks each with a unique theme and daily questions for reflection. However,
you may choose to reflect on these questions in a more condensed format. In
either case, it is highly recommended that you create a money autobiography in
which to record your thoughts, reflections, feelings, and observations. Many
people return to their money autobiography months and years after the initial
experience.
Money Autobiography Questions

Week 1: Formative Questions
Day 1: What is your earliest memory of money?
Day 2: What is your happiest memory in connection with money?
Day 3: What is your unhappiest money memory?
Day 4: What attitudes did your parents and other family members have about
money?
Day 5: Did you feel rich, poor, or neither growing up? Did you worry about
money when you were a child? a teenager?
Day 6: Where did your money come from? (Did you work for it, receive an
allowance, have your parents buy you things?)
Day 7: Who governed how you related to money; that is, how you spent
money, saved money, gave money to charity or church?
Week 2: Values Questions

Day 1: In what ways are you a spender? a saver? In what ways are you
generous? stingy?
Day 2: Although money can’t buy happiness, what are some of the things
money can buy that bring happiness?
Day 3: What do you like best about money? What do you like least about
money?
Day 4: What things in life are worth more than money? In what ways does
your lifestyle reflect the relative importance of these things to money?
Day 5: How has your gender influenced your thinking about money? What
differences do you observe in the way men and women relate to money?
Day 6: Which of the following words best communicate your attitudes and
feelings about money? Why? Money is . . .
power security hope love pleasure prestige dirty value
anxiety identity a tool freedom protection evil comfort fun
Day 7: Reflect on times when you have given to meet the needs of another.
How did you feel? Reflect on times when you were on the receiving end of a
gift. How did you feel?
76
Week 3: Management Questions
Day 1: In what ways are you a good manager of money? In what ways are you
a poor manager of money?
Day 2: How do you feel about talking about your finances with other people?
Why do you feel this way?
Day 3: Do you use credit cards? Do you pay the monthly balances in full? How
does buying on credit make you feel? Why?
Day 4: How much money do you wish you had in the bank/invested? How did
you arrive at this figure? How close is this amount to what you actually have?
Day 5: How much money do you give to church and charity? Do you tithe?
How do you decide how much to give? How do you decide where to give?
Day 6: Do you have a personal budget? Why? How do you make decisions
about what to spend, what to save, and what to give?
Day 7: What are your greatest financial concerns? How have you made
decisions concerning retirement, insurance, drafting a will, and so on? If you
have not made these decisions, why not?
Week 4: Lifestyle Questions

Day 1: Does the fact that two-thirds of the earth’s population lives below the
U.S. poverty line affect your attitude toward money? If so, how? If not, why
not?
Day 2: How do you feel when people approach you for money on the street?
How do you feel when you receive phone solicitations for charitable
contributions?
Day 3: Which of the following words best describe you and why?
affluent comfortable average
poor struggling wealthy
balanced working class impoverished
Day 4: What kind of legacy would you like to leave when you die? Of your
worldly possessions, what would you leave to whom and why?
Day 5: One strong theme of both Jewish and Christian faith is that wealth is
given for the common good of the whole community. What does this mean to
you? Does anyone other than you have a legitimate claim to your money and
possessions?
Day 6: In what ways does your relationship with money affect your faith? In
what ways does your faith affect your relationship with money?
Day 7: In what ways do you feel your relationship with money is a spiritual
issue? What does it mean to you to be a good steward?
How do I Use a Money Autobiography?

Answering these questions for reflection is just one way to begin to reflect deeply
on the place of money and material possessions in your life. The money
autobiography is a tool for your benefit. No one else needs to see what you have
written; however, many people have found that sharing the autobiography with a
close friend, counselor, pastor, or teacher is particularly beneficial. Many of these
questions are ideal for small-group discussions, Sunday school class discussions,
77
or covenant group conversations. An objective set of eyes may see what we do
not. Often, the next, deeper level of exploration comes through the incisive and
insightful questions of another person. Your decision to share this information is
left to your discretion.
Dan R. Dick (ddick@gbod.org) is the Research Manager for the New Solutions Team at the
General Board of Discipleship.
Copyright © 2003 The United Methodist General Board of Discipleship. All rights reserved.
Reprinted with permission.
78
More Teaching Tools
Three Simple Rules (a study course)
Theo A. Boers is an entrepreneur and a businessman who set up a Financial
Counseling Ministry at his church in the early 1990s. After counseling hundreds
of families and training many counselors he decided to summarize what he had
learned in a book, called Three Simple Rules Guaranteed to Improve your
Finances! He wrote it especially for young people and young couples, in the hope
that by reading this book they would avoid financial difficulties.
At the web site www.threerules.org, you can register and download one free copy
of the 96-page book. More can be ordered at good prices ($5 each for 1 to 24
books, $4 each for 25 to 99 books or $3 each for 100 or more, shipping and taxes
included) from:
Three Simple Rules
2600 Five Mile Road NE
Grand Rapids, MI 49525
Here’s a preview. The three rules are:

1. Spend less than you earn.
2. Save now! Buy later.
3. Know debt (so you can manage it).
Tithing on PowerPoint
Another economical resource is a 26-slide PowerPoint presentation on tithing
(with a full script) is available for your adaptation and use.
J. Clif Christopher and Herb Mather, the authors of Holy Smoke! Whatever
Happened to Tithing, have prepared a PowerPoint presentation on tithing that may
be used in local churches, districts, and in other settings. The CD-ROM contains
the presentation and the script.
You may order this CD-ROM from the Center for Christian Stewardship, the
General Board of Discipleship, P.O. Box 340003, Nashville, TN 37203. Enclose a
check for $9 made out to the General Board of Discipleship. Send the check to the
attention of Robbie Jones.
For more information, contact Robbie Jones by e-mail at rjones@gbod.org or

telephone (toll-free) at 1-877-899-2780, extension 7054.
79

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Table of Contents

A Word from Bishop Richard J. Wills........................................................... 3

Stewardship & Tithing

Local Church Practices

Consecrating Our Treasures to God:

Watch Your Heart

Written by Reverend Jay Archer, Chairperson of the Conference Committee on Stewardship.

Tithing is a Biblical Principle

Tithing is a Recognition of God’s Ownership

Tithing is an Act of Worship

Tithing Involves an Issue of Identity

Tithing is a Practice that Develops Trust

Written by Reverend Jay Archer, Chairperson of the Conference Committee on Stewardship.

Written by Reverend Jay Archer, Chairperson of the Conference Committee on Stewardship.

Written by Reverend Jay Archer, Chairperson of the Conference Committee on Stewardship

One of the foundational premises of Christian stewardship is that God is the

Stewardship is often a topic that is avoided by many pastors. However, pastors

Make prayerful decisions concerning your own family’s financial

Complete a money autobiography; encourage church leaders to complete

Promote a vision of ministry that attracts people to be generous givers. Most

Practice year-round stewardship.

• Preach regularly on stewardship topics. (A Stewardship Sermon Starter

Be an active leader in planning a designated time during the church year

Direct the Finance Committee to develop a narrative budget in addition to

Read a minimum of one stewardship book annually. (A complete stewardship

Be highly knowledgeable about the apportionments of the general church,

• Promote all of the United Methodist Special Sundays. (Visit

• Emphasize percentage giving and tithing at least once a year.

What are the best annual campaign programs?

Who should run the annual campaign?

Does an annual campaign need to be held in the fall?

Every Member Visitation

The QUILL Fund-Raising Campaign

Circuit Rider or Pony Express

Faith Promise or ‘Private’ Pledge

Celebrate the Faith

Celebrate the Gift

Giving: Growing Joyful Stewards in Your Congregation

In the Light of Grace

Living Stewardship Program

The New Consecration Sunday

Quill: The Personal Demonstration Stewardship Program

“Should we have a fund-raiser, or should we rely only on the giving of the

Many congregations use supplemental fund-raising projects. Some congregations

Should we or shouldn’t we? There is no biblical “rule” that gives a definitive

“We believe in giving in proportion to what we have. As Paul says, ‘I do not

A growing number of churches are finding electronic giving programs to be one

A Brief Look at the Benefits to Electronic Giving Programs

Adapted from Vanco Services, LLC. Used with permission.

When would this automatic contribution be withdrawn from a personal

Is there a minimum amount that a parishioner needs to give in order to

Is an EFT transaction risky?

How can one keep a record of one’s contributions?

What if the church member changes banks, closes/opens accounts, or desires

Include the Discipline of Tithing in Preaching

Have the Pastor Give Personal Witness to Tithing

Have Laypersons Witness to Tithing

Promote Percentage Giving

Use a ‘Step-up’ Approach

Challenge Persons to Commit to Tithing for One Month

Suggest that Persons Give Their Income Increase to Grow to a Tithe

Help Persons with Financial Discipline and Management