COMBINED OFFERINGS PLAN

By Mario Niño, D.Min – Former G. C. Stewardship Associate Director.

The goal of Development Service in the North American Division which ran from 1954-1966 at the grassroots level, and its goal was to help churches raise funds for financing church building projects. At the 50th Session of the General Conference which took place in Detroit, Michigan, a vote was taken to change the Development Service of the North America Division into the General Conference Development Department, to serve the world field.The new department’s role would be to promote a spiritual revival, to do fundraising for church budget and development projects, under the Combined Budget. At the Annual Council of 1967, the name was officially changed to Stewardship and Development. Then, in 1980 the department was merged with the Ministerial Association, and in 1985 it became part of the Church Ministries Department. In 1995, when it again became Stewardship Department. The 59th Session of the General Conference which convened in Atlanta, Georgia (2010), voted to rename the department as Stewardship Ministries.

Offerings has been collected since 1918 according to an offering calendar, which highlights offering destination categories (The SDA Encyclopedia, vol. 10 p. 362). The idea to have a “Simplified Offering Plan” was allowed by was then called the Far Eastern Division (now called Asia-Pacific Division). They did a field test of the plan in the East Indonesia Union in 1987; a year later, in 1988, the Sothern Asia Division organized the “Comprehensive Stewardship Plan.” By October 1989, the GC Annual Council voted to authorize the “Alternate Tithe and Offering Simplified Plan.” The 2002 Spring Meeting voted: 1. To approve the term “Combined Offering” as the name for the simpified offering system. 2.The Combined Offering shall be considered the giving system recommended and promoted by the General Conference.

Rationale: The Combined Offerings Plan (COP) applies the same principle that is applied in the distribution  of tithes to the distribution of offerings. When a church member gives his or her tithes to the local church, the church treasury sends it to the Conference, Mission, Field, Federation, Section, (terms used in different parts of the world to identified the level of Conference), and it is distributed there to support the pastoral ministry and the work of evangelization at all levels of the church, through a formula that usually includes: 10% to the Union and 10% to the Division, with lightly difference in some Divisions, and the remaining 80% for the Conference’s Operational Budget.

With the Combined Offerings Plan, the local church receives all the regular and special offerings, and will distribute: 20% for the World Church (for regular and special offerings of the General Conference, and for special offerings of the Division), 20% to support the Development Budget of the Conference (Mission/Field/Federation/Section), and the remaining 60% for the local church budget. In those Divisions where they are not applying the Development Plan, they need to organize it, or retain the 20% to the local church budget.

The philosophy behind the Combined Offering Plan was to introduce a balance offering’s support to the different levels of the church, avoiding overprotecting one level and weakening another level. It was also intended to protect the money-offerings for physical development, because the income from offerings (usually equals 25% or 33% in the world average), is less tan tithe income. The Budget of the Conference or Mission, Field or Section, as well as departmental activities or events should be supported by tithe-money.

It is convenient to remember that “Regular Offerings” are those that the organization request on a weekly, monthly or quarterly basis during the year for the support of the church programs in general. “Special Offerings” are those that the organization request once a year to support special projects and ministries. All collections taken, including the Sabbath School and church service offerings, are included in the Combined Offering. While encouraging the Combined Offering system, the plan will respect the wishes of donors who designate a specific use for the offering.

Process: The Combined Offering system is a practical way to provide spiritual and financial support to the churches who participate in the misión of the church in any part of the world in developed and developing countries. This system does the following: (1). Eliminates the many calls for offerings, and promote the concept of one global offering that include support to all the levels of the church. (2). In many parts of the world, including developing countries, many members did not understand the basic church structure. They are not clear on the difference between the division, union, conference and the local church. (3).While some members are returning offerings without worrying where it was going, others are doing without taking into consideration the level of the beneficiary. This system facilitates automatic balance support to all the levels. (4). Provide more time for study the Word of God during the church services, because it is not necessary to use time for multiple promotions. (5). With a global offering, members are free to choose their own percentage of income as offering, unlike tithe which is set by the Lord as 10 percent. In addition, it is not encumbent upon the members to determine what percentage of this offerings goes to which destination.

For those divisions that want to implement or consolidate their traditional Offering Calendar into the Combined Offering system, they should consider the following steps before making the transition:

1. Conduct a diagnosis of the index of church members’ giving patterns, since it is helpful to know the church supports the different levels of the church.
2. Conduct a Stewardship Summit or Conference, with the participation of every Union administrator and stewarship director.
3. Obtain approval from the division, union, and local field board is convenient before starting.
4. Gradually introduce the program to the different Unions, and local fields.
5. Sampling a new tithe and offering envelope to be use by the entire Division.
6. Presenting the concept to the church, with a biblical and theological focus. God sould be the strongest point of reference to determine the generosity of the members.
7. Divisions and/or organizations transitioning to the Combined Offering need to explain to the members how the funds are used at every level of the church in a way that is easyly understadable for the members.

For additional information contact: Stewardship Ministries – General Conference