February 14, 2013 8:00 AM
It's a common scenario at local churches across the country: A member faces a significant medical condition, racking up major debt in the process. Others at the church learn of this challenge and wish to help. Can they donate to...
December 4, 2012 8:00 AM
Q: I realize love offerings need to be included in a pastor’s taxable income, however, should an individual receive tax-deductible credit for their gift if the church board authorized the collection? Also, what if an individual gives a love gift...
November 13, 2012 8:00 AM
Many churches look forward to a year-end giving bump to help make up for a budget shortfall. In the annual State of the Plate survey we co-sponsor, we know churches consistently count on December to boost total giving figures for...
August 16, 2012 8:00 AM
In the August 2012 edition of Church Finance Today, Richard Hammar examines a recent, high-profile case involving a couple whose substantial contributions to a church were denied tax deductibility by the Internal Revenue Service: A married couple (the “taxpayers”) timely...
June 26, 2012 8:00 AM
The graphic above, which appears in the July edition of Church Finance Today, shows the ways that people give to their churches, based on results from the 2012 State of the Plate giving survey sponsored by Christianity Today, Maximum...
March 27, 2012 9:35 AM
A majority of churches reported giving increases in 2011, the first such occurrence in three years, according to results released today from the 2012 State of the Plate report. The constituency survey of more than 1,360 pastors and leaders...
February 14, 2012 8:00 AM
My church's annual meeting took place a couple of Sundays ago. We're a modest bunch—about 125 in weekly attendance and a general budget of about $375,000. God has done some remarkable things in our midst during the past year,...
January 17, 2012 8:00 AM
Two separate reports released within the past week on electronic banking and giving patterns underscore the shifting preferences among adults when it comes to their finances. Last Thursday, the Pew Internet & American Life Project released its Real Time...
November 10, 2011 8:00 AM
A church in Centralia, Washington, lost nearly $7,000 from its weekly collections recently when a staff member accidentally left the bag containing the collected funds on top of her car and headed to the bank. Fortunately, a man driving...
October 20, 2011 8:00 AM
A national bank recently subpoenaed an Iowa church’s financial records, seeking information about donations made by a man whose business defaulted on a $650,000 loan. The financial institution wants to know about cash and property given to the church...
September 1, 2011 8:00 AM
If you’ve ever created receipts for church offerings and donations, you’ve probably been asked to receipt donated property. On a more serious note, Richard Hammar offers a couple of lessons on how to meet IRS requirements for non-cash contributions of...
August 30, 2011 8:00 AM
A church in Mount Vernon, Washington, thought it didn’t owe taxes. But that changed after a recent state audit, when the state said the church owed $180,000 in back taxes and penalties, according to a TV news station. The...
July 14, 2011 8:00 AM
In the excitement of planning a mission trip, it’s possible to overlook the importance of carefully worded support letters that meet IRS guidance. The IRS indicates what would be helpful to include in letters requesting charitable contributions, according to...
May 17, 2011 8:00 AM
In the March edition of Christianity Today, three men with backgrounds in church and personal finances were asked whether the jobless should tithe on their unemployment benefits. Read their answers, then share how your church has (or hasn't) addressed...
April 26, 2011 1:00 PM
More data about church giving last year in the United States has emerged since the release of the 2011 State of the Plate survey results. The "Holy Toll," based on the 2010 Faith Communities Today research conducted with 11,000...
April 14, 2011 8:00 AM
Results of a survey given by the National Association of Evangelicals to its 100-member board of directors show a minority--42 percent--believe the Bible requires tithing, while the rest do not. Leith Anderson, pastor of Wooddale Church and president of...
April 5, 2011 8:00 AM
One angle covered by secular media during the recent release of the 2011 State of the Plate survey results: The possible affects of a current "federal proposal to reduce tax deductions for charitable donations among wealthy Americans," as CNN.com reported...
March 30, 2011 9:30 AM
Since the recession in 2008, many U.S. churches have seen a decline in giving. But the tide may be changing. The third annual State of the Plate constituency survey of 1,507 churches revealed that 43% of these churches experienced...
February 14, 2011 8:00 AM
Last week, we pointed to research data highlighted by our sister magazine Christianity Today regarding average tithing levels among Christians. This week, we point to a series of short quotes obtained by Christianity Today from a variety of evangelical...
February 8, 2011 8:00 AM
Our sister publication Christianity Today magazine published some interesting new data from church giving research in its February issue. Specifically, the average percentage of income given to churches appears on the decline, measuring 2.43 percent in 2008 (compared to...
January 6, 2011 8:00 AM
As more churches embrace electronic giving for their congregations, a number find themselves asking an intriguing question: Should they use e-giving options that allow people to tithe with credit cards? We asked a number of church leaders whether credit...
December 17, 2010 8:00 AM
For many years, churches pondered (and even debated) whether to collect offerings by placing a box in the back of the sanctuary or by passing the plate. Today there is a much more important issue that is transforming how...
December 7, 2010 8:00 AM
Our friends at the Evangelical Council for Financial Accountability recently released a report showing charitable giving to its members has remained steady, especially among its largest members, despite the recession. But there were signs of challenge for ECFA members...
December 2, 2010 8:00 AM
Michael Batts and Dan Busby, two members of our Editorial Advisory Board, will co-present a 60-minute webinar on Tuesday, December 7, about the ins and outs of year-end giving and receipts. Batts is managing partner with the CPA firm Batts...
November 23, 2010 8:00 AM
Bryce Collman started a business to help churches save money on electronic payment processing. Rather than use the bundled rates many larger processors charge to process payments by credit and debit cards, he offered interchange rates, which can save...
September 30, 2010 10:45 AM
"Pastor, we don't have a budget. We just do what the Lord leads us to do." These words were spoken to me soon after I agreed to be the preacher at a small rural congregation, which used seminary students...
September 14, 2010 8:00 AM
Why do committees so often act in a way that seems indifferent to and sometimes impedes ministry? The following practices may explain much of the problem: —People making financial decisions are removed from firsthand involvement in ministry. —People who are...
July 22, 2010 8:00 AM
I recently posed four questions about organizational theory, leadership—and how those influence church giving—to Mike Bonem, executive pastor at West University Baptist Church in Houston and co-author of Leading from the Second Chair. Here is what he shared with...
July 20, 2010 8:30 AM
Christianity Today, our sister publication, recently asked several financial advisers, researchers, and other observers to weigh in on whether churches should increase their operating budgets next year. Here are their responses: "What we see is cautious optimism on the part...
May 4, 2010 8:00 AM
The buzz surrounding electronic giving options continues to grow as online donation capabilities improve and text-messaging campaigns take hold. The American Red Cross, for instance, says it raised $35 million within 48 hours of the January earthquake in Haiti,...
February 25, 2010 8:30 AM
What really matters in an economy is not what the media says, but what people’s personal wallets say. As part of the second annual “State of the Plate,” 750 Christian households provided an inside look into their income, employment,...
October 29, 2009 8:02 AM
Join us on Tuesday, November 10, 2009, for a live webinar event with nonprofit CPA, Elaine Sommerville titled, "You Want to Donate What? How to Handle All Types of Charitable Contributions" (Click on "You Want to Donate What? on...