Council to conduct impact studies of the reduction to the Inter- International Offices
national Offices, World Missions, and state/regional offices. After The total amount local churches are currently sending to the
these impact studies were completed, the COA was called togeth- International Offices will be reduced by one-third. As mentioned
er to consider the proposal from the Executive Council. earlier, local churches currently send in an amount equal to a total
of 7.5 percent (5% tithe of tithes and 2.5% World Missions offer-
The Committee of Action
ing) of the tithes paid into the local church to the International
The COA, as appointed by the General Overseer, was com- Offices with their monthly report.
posed of the members of the Executive Council, all state and Beginning in September 2010, local churches will send in
regional administrative bishops, and the first elected member of monthly an amount equal to 7 percent of the tithes paid into the
all the state and regional councils. It also included the director, local church treasury to the International Offices. Of this 7 per-
assistant director, and board of directors of the World Missions cent, 2.25 percent will be designated for the World Missions
Department. This committee met on April 30, 2009, in Cleveland Department and 4.75 percent will be designated for the Interna-
and adopted the following reallocation of resources plan as pro- tional Offices. By the end of the reduction process in September
posed by the Executive Council. 2014, World Missions will receive at least one-fourth (1.25%) of
1. That, beginning September 1, 2010, local church treasurers shall the 5 percent being sent in monthly to the International Offices
send monthly an amount equal to 7% of all tithes paid into the local and the International Offices will receive 3.75 percent.
church to the secretary general (4.75% designated for the International
Offices and 2.25% designated for World Missions). World Missions Department
Further, that this amount be decreased by .5 percent annually (the Since 1927 the World Missions Department has been receiving
reduction shared equally by the International Offices and World Mis- an amount equal to 2.5 percent of the tithes paid into the local
sions) until September 1, 2014, after which World Missions will be church to fund the administrative functions in Cleveland, pro-
funded by not less than one-fourth of the 5 percent received by the Inter- motions and fund raising, ministry projects in the U.S., and finan-
national Offices. Any increase beyond this amount must be approved by cial assistance to local ministry funds in countries around the
the Executive Council. world. (These funds are in addition to the monies received for des-
Reduction Scale to the International Offices:
ignated projects, which will still be used to support world evange-
September 1, 2010—7%
lism, missionaries, educational institutions, church growth, and
September 1, 2011—6.5%
ministerial development.) With the reduction plan, the income to
September 1, 2012—6%
the World Missions Department will cut in half from 2.5 percent
September 1, 2013—5.5%
to 1.25 percent.
September 1, 2014—5%
State/Regional Offices
2. That, beginning September 1, 2010, local church treasurers shall
In addition to the 7.5 percent being sent to the International
send monthly an amount equal to 7 percent of all tithes paid into the
Offices monthly, local churches send an equal amount to the
local church to the state/regional office. Further that this amount be
state/regional offices (5% tithe of tithe and 2.5% home missions).
decreased by .5 percent annually until September 1, 2014.
With the reduction plan adopted by the Committee of Action,
Reduction Scale to the State/Regional Offices:
states/regions will experience a one-third reduction of the income
September 1, 2010—7%
they are currently receiving. Effective September 2010 local
September 1, 2011—6.5%
churches will send an amount equal to 7 percent of the tithes paid
September 1, 2012—6%
into the local church to be distributed by the state council for
September 1, 2013—5.5%
administrative functions, assistance to ministers and churches,
September 1, 2014—5%
and home missions. Historically, states/regions have been and will
3. That the Executive Council be authorized to adjust all references to continue to be allowed the liberty to raise funds for special pro-
our financial structure in the Minutes to conform to the above motions. jects unique to the state/region.
The COA meeting was broadcast live via the Internet and is
available for viewing online by clicking on the “Reallocation of Local Churches
Resources” graphic on the Church of God home page (www.church This reallocation of resources will leave more funds in the
ofgod.org). local church. Once the adjustment has been fully implemented,
local churches will be retaining one-third of what they are cur-
How This Reallocation Will Affect
rently sending to the International Offices and state/regional
the Church
offices. These additional funds will be available for disbursment
This reallocation plan is going to have significant impact on by the pastor and the church and pastor’s council as they deem
the International Offices, the World Missions Department, appropriate.
state/regional offices, and local churches. —Continued on page 25
EVANGEL • AUG 2009 7
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