‘Where does my church offering go?’
Your money’s journey from plate to ministry
by Emily Enders Odom
Ever wondered where your church offering goes?
Your church’s operating budget is a snapshot of its mission and ministry. To paraphrase Luke 12:34, where your church’s treasure is, there its heart is also.
So if your church’s annual budget reflects its statement of faith, you may wonder who in the congregation undertakes the crucial responsibility of developing it. That duty falls to your congregation’s session—the pastor, associate pastor(s), and ruling elders—or the session’s designees on an appointed budget or finance committee.
As an active church member, you can review the budget that has been adopted by your session at your annual congregational meeting, where the session’s budget is presented. So if you are wondering where your financial pledge goes—and whether the money you give each week supports the mission not only of your congregation but of the presbytery, synod, and the General Assembly—simply study your church’s annual budget. If you’re still unsure, ask questions.
For example, you may see broad categories in your church’s budget such as “worship and music” or “local mission.” You may also see line items for specific organizations such as Habitat for Humanity or your presbytery. Or you may see a line item—or receive a separate offering envelope—for “per capita” and wonder what it means.
Learn more & give
For information on how PC(USA) per capita is determined: oga.pcusa.org/section/ecclesial-and-ecumenical-ministries/per-capita
If you love Christian mission but find you have more than one passion in the realm of mission work, you might consider a gift to the General Mission Extra Commitment Opportunity. This option makes your gift available where it is needed most among the various ministries of PC(USA) mission. Whether it is to support mission coworkers through World Mission, to assist Christians who live in places of political and social unrest, or to provide funding for curriculum to help children learn about the love and grace of Jesus Christ, this General Mission ECO will be used across the church’s many mission areas. To donate: pcusa.org/give/E053979
If you are a strong supporter of all four PC(USA) special offerings—One Great Hour of Sharing, Pentecost, Peace & Global Witness, and Christmas Joy—your gifts to the Special Offerings fund will be allocated evenly to fund the full array of international and domestic ministries supported by the offerings. To donate: specialofferings.pcusa.org
Per capita is a set amount of money per member that congregations pay to the Presbyterian Church (U.S.A.). That money has been described as “part of the glue that holds Presbyterians together.” It funds such expenses as General Assembly meetings, judicial and legislative services required by the PC(USA) Constitution, the compilation of annual statistics pertaining to congregations and finances, and similar expenses. Per capita is not mission giving. Per capita is operational money needed to keep the governing bodies of the PC(USA) functioning.
So if per capita isn’t the same as mission giving, you may wonder how the money you give to your church supports Christ’s mission through the ministries and outreach of the Presbyterian Mission Agency of the PC(USA).
Again, your church’s session plays a key role. The session decides how much money—if any—to allocate for shared mission support for the denomination, along with what portion of those dollars will be shared (without restriction) and how much will be directed (given to specific mission programs). You may, for example, find a line item in the budget designating an amount to support a specific PC(USA) mission coworker, which is just one way that a congregation can direct its giving.
To give congregations a sense of the big picture, some presbyteries regularly send representatives to meet with sessions to interpret the mission plans and dollar needs of the synod, presbytery, and General Assembly. If your church has not had such a visit recently, consider asking your session to invite the presbytery to send a representative to discuss your church’s mission goals.
All of the information you or your church needs in order to make a gift to Presbyterian mission is found in the PC(USA)’s online directory, pcusa.org/donate. Getting that information is easy. But more than that, it’s vitally important as you and your church make critical decisions with—and through—your giving to engage in God’s mission for the transformation of the world.
Emily Enders Odom is a Mission Communications strategist for the Presbyterian Mission Agency.
