Responding to requests from pastors, laity, and district superintendents, the Church of the Nazarene adopted a new philosophy of funding the global ministries of the denomination.

Beginning with the start of the 2010-2011 assembly year, every local church worldwide is challenged to give at least 5.5 percent of its income to the World Evangelism Fund (WEF). In the USA, churches give another 2.0 percent to pensions (P&B), 2.5 percent to their regional university or college (EDU), as well as funding their district ministries.

Across the nation, pastors and laypeople have endorsed this approach to funding these denominational ministries.

“When the Lord blesses us, we bless others. Our people will understand that.”

“This philosophy is based on the same proportionate giving we teach our people.”

“Giving out of current receipts makes more sense than paying a bill based on last year’s spending.”

“I don’t look for ways to cut my tithe. I want all my income to be blessed. This system encourages the church to have the same attitude.”

Funding the Mission Overview

Definition of Income: Simply Put, It’s Current-Year Church Income

What is church income?

Church income is any donation received by a church that qualifies as a charitable contribution.

What is a charitable contribution?

Charitable contributions are gifts received by the church to further its mission in exchange or which donors do not receive any tangible, personal benefit. A gift is a transfer of a donor’s entire interest in the donated property. All present and future dominion and power over the contribution is relinquished. This includes both designated and undesignated offerings, such as:

•  Regular tithes and offerings
•  Sunday School and NYI offerings
•  Easter and Thanksgiving offerings*
•  Nazarene Compassionate Ministries*
•  Ten Percent Mission Specials*
•  Revival offerings
•  Deputation offerings*
•  Alabaster*
•  Love offerings
•  Benevolence offerings
•  Building fund offerings
•  Capital campaigns
•  Jesus Film Harvest Partners*
•  Work & Witness*

*Income for WEF and Ten Percent Mission Specials will be subtracted from total church income before the percentages are applied for WEF (and in the USA, P&B and EDU funds).

Examples regarding Definition of Income

Frequently Asked Questions