1. Giving is an obligation
In the Old Testament (
Deuteronomy 14:22-29;
Haggai 1:1-11;
Malachi 3:7-12) and in the New (
Romans 12:13;
Galatians 2:10;
Hebrews 13:16;
1 John 3:17), the people of God are commanded to give for certain needs. Failing to give for such causes when one is able is therefore an act of disobedience. Not all giving is required, however (see
Leviticus 7:16;
2 Corinthians 8:1-15).
2. Giving is a privilege
The churches of Macedonia were models of generosity in giving, even though they were poor. They gladly gave out of gratitude toward God and love for their brethren (
2 Corinthians 8 and 9; see especially 8:4, 9). Paul reminds us of Jesus' teaching that "It is more blessed to give than to receive" (
Acts 20:35).
3. Giving is one dimension of our stewardship
Very often Jesus spoke of the stewardship of His people in terms of money (see
Luke 16:1-13). Our faithfulness as stewards in this "little thing" of money has a bearing on what other (and greater) responsibilities we will be given (see
Luke 16:9-12).
4. Giving is an act of worship
The Old Testament saints could only approach God in worship with a sacrifice, and this sacrifice was a contribution, whether whole or in part. In the New Testament, contributions were also described as sacrifices offered up in worship (see
Hebrews 9:1-10; 10:1-25; 13:10-16).
No offering is taken during the teaching hour. This is so that unbelievers will not feel obligated to give, or think that their giving would contribute to their salvation. Unbelievers do not need to give to God, but to receive the gift of salvation which He offers to them in Jesus Christ. The offering is taken during the worship time, after the Lord's Supper, to encourage the saints to give as an act of worship.
5. Giving is an investment
Jesus encouraged believers to give in order to "lay up treasure in heaven" (
Matthew 6:19-21). Investing earthly money in the advancement of the kingdom of God is one way in which we can lay up spiritual treasure in heaven (see
Luke 16:1-13).
6. Giving is an act of self-sacrifice
All Christian service should be a sacrifice (
Romans 12:1-2). In giving, we should not seek man's praise, but God's (
Matthew 6:2-4). We should not give with the hope of getting ahead in this life, but with the faith that God will reward us in heaven (
Luke 14:12-14). We should not give under pressure, but willingly and cheerfully, with gratitude for God's grace to us, according to our ability (
2 Corinthians 8 and 9).
7. Giving is an expression of brotherly love
Giving is an expression of brotherly love and of Christian unity. The principle is set down in texts such as
Matthew 25:31-46;
Luke 3:11;
Romans 12:13;
James 2:15-17 and
1 John 3:15-18. The practice of this principle is seen in
Acts 2:42-47; 4:32-35; 11:27-30;
2 Corinthians 8:1-5;
Philippians 4:14-19.
1. Fund-Raising, Scriptural Teaching, and IRS Regulations
Paul was conscientious in his handling of contributions so he would demonstrate a high regard "for what is honorable, not only in the sight of the Lord, but also in the sight of men." Paul also instructed the saints to "pay their taxes" (
Romans 13:6). It is the intent of the Elders of SBC to interpret and apply the laws of the land in a conservative manner and to avoid participating in any questionable contributions. This has led us to the following policies regarding gifts to Sample Bible Chapel:
Gifts to SBC must be gifts. In order for a contribution to be considered tax-deductible, it must be given, without strings, to the church, to be used as the Elders determine. Therefore, gifts cannot be designated by the donor to be "passed through" to other individuals.
Gifts may only be designated to funds which have been established by the Elders of SBC. These designations should be made by use of an envelope, not on the check itself, to avoid even the appearance of "pass through" should the IRS audit the donor.
SBC cannot make purchases on behalf of individuals in order to avoid paying sales tax.
SBC is a non-profit corporation, and as such, we will not engage in activities or the sale of items which generate a profit. If books or materials are sold, they can only be sold at a price that covers the actual cost of the item. Donated items are an exception.
SBC will not engage in business activities, and neither do we wish that others use our building, our meetings, or our directory for conducting business.
SBC does not normally give receipts nor do we generally acknowledge in-kind gifts. Neither do we establish the value of items which are donated to the church. The determination of the value of such gifts is the responsibility of the donor, and the donor will also be responsible to justify this value if questioned by the IRS. If necessary and requested, SBC can verify by letter the donation of a gift for tax purposes.
2. Other Policies Concerning Contributions or Fund-Raising Activities
In general, no fund-raising should be carried out at SBC which does not conform to the biblical principles outlined above.
Fund-raising activities should only be conducted with the approval of the Elders of SBC through the appropriate leadership channel, i.e., Missions, Youth ministries, etc.
Generally, fund-raising for organizations outside of SBC and not supported by SBC should be raised outside of SBC.
The meeting of the church is not to be considered a forum or occasion for fund-raising activities. If approved by the Elders, any fund-raising activity would normally come at the end of the meeting, at the time announcements are given.
Fund-raising should not be done in a way that makes people feel obligated to give under compulsion, rather than willingly and joyfully.
Fund-raising for God's work should not be done among unbelievers.
Fund-raising for entertainment (e.g. a trip to an amusement park) should be done privately or in a context separate from the church meeting.
Funds for the personal benefit and/or entertainment of individuals should be raised by legitimate labor or by the sale of something which has a real value.
Fund-raising should not seek to divert the contribution of monies which would normally be given to support the ministry at SBC.
Gifts to mission boards should be according to their instructions, but the donor should satisfy himself that the board is financially reputable and following IRS non-profit regulations. The exception to this is those who serve as missionaries who are approved and/or supported by SBC. Often it is best to support or contribute to these individuals through a contribution made to the mission board under which they serve.
We realize that there are ministries and individuals outside of our church body which are worthy of the involvement and support of those within our congregation. We do believe that giving to the local church is a priority. Our church building, meetings, and publications (such as the directory or newsletter) should not be used to raise funds for ministries, organizations and individuals outside our church without specific approval by the elders.