Reallocation of Resources
F
OR MANY YEARS, ministers and laity have asked for a re- 10% to state offices) to 10 percent (5% to the International Offices
examination of our church’s financial system. Specifically, and 5% to state offices):
there have been requests that the resources sent from the
Date of Total Percentage International State
local church to the International Offices and the state/
Adjustment of Tithes Offices Offices
regional offices be reduced. The International Executive Council
Jan 1974 18% 9% 9%
in its April 2009 meeting adopted a proposal to reduce the amount
Jan 1978 16% 8% 8%
of funds local churches send out to be presented to a Committee
Jan 1982 14% 7% 7%
of Action (COA) for consideration.
Jan 1986 12% 6% 6%
Historical Precedents
Jan 1990 10% 5% 5%
Over the past several decades, funding for the ministries of the In addition to the tithe of tithes, the 22nd General Assembly in
Church of God has come from two basic sources: the tithe of tithe 1927 adopted a measure to raise funds for foreign and home mis-
and missions offerings. The biblical principle of the tithe and the sions. Local churches were to raise an amount in offerings equal to
tithe of tithe has been foundational to the growth and support of 5 percent of the amount of tithes paid into the local church each
the church. Tithing and giving are God’s plan for financing the month. One-half of this amount (2.5 %) was to be kept in the state
ministries of the church. in which it was raised for home missions, and the other half (2.5%)
The principle of local churches giving a tithe of their tithe for was to be sent to the International Offices for World Missions.
worldwide ministry has been a part of Church of God practice
from its earliest days. As a scriptural principle (Genesis 14:18-20;
Process Leading Up to the Reallocation
28:20-22; Malachi 3:10; Luke 11:42; 1 Corinthians 9:6-9; 16:2;
of Resources
Hebrews 7:1-21) and an approved program of the International At the 2004 General Assembly, a commitment was made that
General Assembly, tithing the tithe provides a way for each local the leadership would study the financial structure of the church
church to have a part in contributing to the worldwide ministry of and bring back a report to the 2006 Assembly. The proposal
the church. Through faithfulness and consistency in this practice, brought to the 2006 General Council to reduce the 5 percent mis-
the local church extends its ministry far beyond its own borders sions offering was adopted by the ordained bishops but was lost
and releases God’s blessing in the same way that a church mem- in the General Assembly business meeting.
ber’s practice of tithing brings blessings into his or her personal life The leadership of the church studied the finances extensively,
(2008 International General Assembly Minutes). reviewed several alternative proposals, and proposed another plan
When this funding plan began (1917), local churches were for reducing the contributions of local churches to state/regional
asked to send an amount equal to 10 percent of the tithes paid offices and the International Offices in the 2008 International
into the local church per month to the state office and 10 percent General Council. A motion to refer the entire measure along with
to the International Offices (20% total). In 1970 the 53rd General a substitute motion to a Committee of Action was adopted.
Assembly adopted the following plan of adjustment reducing the The General Council at the 2008 Assembly referred the mea-
20 percent tithe of tithes (10% to the International Offices and sure to the Executive Committee and International Executive
6 EVANGEL • AUG 2009
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