Members of healthy churches give financially to the work of the church. Most agree that the biblical tithe (tenth) is more than an Old Testament concept; it is a starting point for faithful giving to God’s kingdom work through the local church. God owns one hundred percent. We are merely stewards of what he graciously affords us. On top of regular tithes, members are encouraged to give offerings that support specific causes through their local congregation. The tithe is an undesignated ten percent and populates the budget of the church.

Offerings are special, designated gifts given for a specific cause such as facility improvements, seasonal missions initiatives or benevolence funds to be used in the community. Churches with healthy giving practices are those whose members understand and are committed to the work of the Great Commission through their local congregation. These churches clearly and consistently communicate giving methods. They explain and illustrate how a church member’s regular, sacrificial giving through the local church is making a Great Commission impact in their local community and around the world.

The leadership of the church should work at assessing giving trends in the congregation, then realistically estimate the financial resources for the coming months. The budget is a forward projection of expected giving based on patterns of past actual giving. Budgeting for missions and ministry is a sacred task. It must be approached with a mindset of humility and a heart of grace. Church leadership should carefully evaluate what percentage of the church’s budget is allocated to personnel, to various ministries, to different age-graded initiatives, to facilities and to missions. Its budget allocations should exemplify its stated mission and objectives.

An unhealthy church, for example, may say that they are committed to missions, but only allocate two percent of their budget to missional giving and going. Or they may all agree that they should be working to reach the next generation with the gospel while allocating twice the percentage for adult ministries as they do for children’s and youth ministries. They may claim to be a church that takes care of its leadership, but budget salaries or benefits at significantly less than what their leadership really needs.

Healthy churches take budget planning seriously. They work to allocate expected financial gifts to various areas of mission and ministry in such a way that the mission and ministry of the church is sufficiently resourced. In healthy churches, budget numbers reflect the giving trends, and budget allocations reflect the values and vision.

In his infinite wisdom and matchless grace, God has designed the work of Great Commission advance to be funded through local churches. For two millennia, local churches of all sizes have been pooling their resources and relationships to fulfill the Great Commission. No matter how large or how wealthy, no single church can do this alone. And no matter how small or how impoverished, no single church is exempt. We need each other and our reward is greater when we work together (Ecclesiastes 3:9).

Unhealthy churches allocate all of their financial resources to sustain their own kingdoms. Healthy churches designate large percentages of their budget to missions giving. In an unhealthy church, when the budget gets tight, missions giving is the first to get cut. In healthy churches, when the budget gets tight, their percentage of missions giving remains steady. Unhealthy churches consume or hide away one hundred percent of the resources God has entrusted to them.

Healthy churches give as much through mission-giving, mission-sending organizations as possible. Missions giving should be as strategic as it is sacrificial. A healthy church will evaluate its missions giving at least once per year to ask if their kingdom dollars are making the greatest impact. Sometimes this means reducing or cutting one project in order to more sufficiently fund another. In healthy churches, leadership regularly evaluates its missional giving practices to maximize the impact of every Great Commission dollar given.

The size of the budget does not determine the health of the church. But the heart of its membership, evidenced in giving practices, does. Jesus said it this way: “Where your treasure is, there your heart will be also” (Matthew 6:21). Evaluate where the greatest percentage of the congregation’s treasure is being stored or spent. There, you will find her heart.