Changes to Chapter 12 - Finance

                            Chapter 12:   Gospel Finance  (pages 161 - 170) in 17th Edition

   The 59th GC Session approved the following text be included in Chapter named Finance, the number of the Chapter is changed to Chapter 11

 The following text will appear in the section, Tithe.
Tithe shall not be used in any way by the local church but held in trust and remitted to the conference treasurer. Thus tithe from all the churches flows into the conference treasury and percentages are forwarded to the next higher level in accordance with General Conference and division working policies to meet the expenses of conducting the work of God in their respective spheres of responsibility and activity.  Appears on page 130, 131 of 18th Edition


The following text has been added to the section, Tithe,  Systematic Benevolence and Unity

Systematic Benevolence and Unity --  The financial plan of the Church serves a larger purpose than appears in its financial and statistical reports. The system of sharing the funds with the world fields, as outlined by General Conference Working Policy, serves a wonderful purpose of unifying the Church's spiritual work throughout the world.  Appears on page 131 of 18th Edition


The following text has been added to the section, Tithe,  How Tithe is to be Used

How Tithe Is to Be Used -- Tithe is held sacred for the work of the ministry, for Bible teaching, and for the support of conference administration in the care of the churches and of field outreach (missionary) endeavors. Tithe shall not be spent on other work, on paying church or institutional debts, or on building programs, except as approved under General Conference Working Policy. For more information on the use of title, see Note #1, page 177.  Appears on page 131 of 18th Edition


 The following text has been added to the section, Offerings

In addition to the traditional Calendar of Offerings program where each offering taken is for a specific purpose, the General Conference has approved the Combined Offering system and the Personal Giving Plan(s). The division committee is authorized to determine which plan(s) will be used in its territory.  Appears on page 132 of 18th Edition


  The following text has been added to the section, Offerings, Church Budget for Local Expenses

Church Budget for Local Expenses -- The most satisfactory method of providing for church expenses is the budget plan. Before the beginning of the new budget year, the board should prepare a budget of expenses for chucrh activities during the next year. The budget should include all income and expenses, including those related to all departments, should provide for such projected costs as utilities, insurance, maintenance, janitor service, funds for the poor and needy, and church school expense. (See Note #2, page 177, 178, for sample budget)  Appears on page 133 of 18th Edition


The following text has been added to the Notes section, Sample Annual Budget
                  Appears on page 178 of 18th Edition

Sample Annual Budget* -- (See page 133)

Church Proposed Operating Budget
Estimated Receipts --
Sabbath School Expense Collections  $ 1,500.00
Church Fund for the Needy   375.00
Combined (Church) Budget Giving    27,055.00
Welfare Fund             300.00
Total Receipts    $ 29,230.00

Esimated Expenses --
Repairs and Painting Church Building    $ 2,2250.00
Fuel                          2,350.00
Janitor and Supplies    1,475.00
Insurance on Building and Furnishing    750.00
Church Fund for the Needy     1,450.00
Sabbath School Supplies       1,250.00
Emergency Expense              2,000.00
Light                                     3,220.00
Water                                      360.00
Gas                                         550.00
Stationery and Supplies             500.00
Laundry                                     75.00
Church School Subsidy           8,000.00
Total proposed Expenses       29,230.00

Balance    000.00

* Additional column (such as Last Year's Budget and Last Year's Actual) should be included for comparison, but have been left out of this sample due to space constraints.


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Related Information

Church Manual Changes Changes to Chapter 1 Changes to Chapter 11 - Elections Changes to Chapter 13 - Christian Living Changes to Chapter 14 - Discipline Changes to Chapter 15 - Marriage Changes to Chapter 16 - Organizing Churches Changes to Chapter 17 - Pulpit Not A Forum Changes to Chapter 2 Changes to Chapter 4 - 5 Changes to Chapter 6 - Membership Changes to Chapter 7 - Church Officers Changes to Chapter 8 - Services, Meetings Changes to Introduction Changes to Notes Major Changes - Appealing Differences to Next Level Mystery of the Missing Paragraph New Right Given to Members - fairness