Finances

Guiding Principles

(34) The method for obtaining funds or goods and equipment for the temporal needs of the Mission and its workers is primarily prayer to God and trust in Him to provide. Information concerning the needs of the Mission is freely shared through its Newsletter with members of the Prayer League who have pledged themselves to pray for the work, and also to others who make particular inquiry, while the general work of the Mission is presented to friends at large through Fellow Workers magazine, additional publications of the Mission, and in other ways as there may arise the opportunity.

(35) But no direct solicitation of funds is made, either to individuals or to churches and church groups. One reason for this practice is that the Mission does not desire to divert support which otherwise would go to the regular work of the church bodies. Voluntary contributions are however gratefully received and accepted and these constitute the backbone support for the Mission. The Mission recognizes and regards such gifts as being prompted by the Holy Spirit in answer to believing prayer and is careful to treat them as such.

(36) The Mission recognizes that various Christian funding agencies exist to provide financial assistance for development, health, education and other programs. The Mission does not consider application for financial assistance to agencies such as these to be contrary to its financial policy, but recognizes the Lord’s gracious provision here as well. Such applications should be made by the missionary in charge of the program or institution in question, upon approval of the field conference.

(37) The Mission firmly believes that the promises of God in the Scriptures and His faithfulness are sufficient grounds for obeying His call to missionary service, and for trusting Him to be with His own and supply all their needs. “Let all men know your gentleness,” said St. Paul, “but let your requests and needs be made known to God.” And many years ago Hudson Taylor of the China Inland Mission expressed an attitude of faith which fits well the position of the Mission when he wrote, “God’s man, in God’s place, doing God’s work, in God’s way, will never lack God’s supply.”

(38) The Mission in each country with all its workers is committed to the principle of avoiding any kind of indebtedness. Any exception to this policy should have the consent of both the Conference and the Mission Council.

(39) The Mission’s financial policy believes and assumes that God is faithful , and may be counted upon to provide in every way, both spiritually and materially, for the advancement of his kingdom’s work around the world. The Mission, therefore, does not curtail or delimit its activities on the basis of a formal budget, or pledged and calculated income. New workers are accepted, commissioned and sent without requiring that there first of all be money in sight to support them. No stated salary is pledged or promised to any worker wherever assigned. All workers in the Mission, whatever their location or position, share impartially in the distribution of living allowances made each month out of the general funds of the Mission. A certain sum is specified as a goal for monthly living allowances to be paid each worker when there are sufficient funds on hand. But if funds are not sufficient for full allowances, the workers receive allowances in proportion to the funds on hand. (For exceptions to this practice see Support Gifts, para?graph 50.) The responsibility of the officers and members of the Mission Council and of the Mission Office staff with respect to the matter of finances is that of good stewards and faithful intercessors. In no way are they held responsible to raise or gather funds for the support of the work. All missionaries and workers of the Mission agree to trust and look to God above all for the supply of their needs. The Mission organization and facilities serve simply as the channel through which God’s supply may come as it pleases Him.

(40) In the use of money and goods the Mission believes that it is God’s plan for its workers to live on a modest and sacrificial scale rather than on an abounding one. Expenditures for maintenance and equipment are held to a minimum, consistent with the requirements for useful service. The missionaries and workers live and conduct their work in as simple a fashion as possible, while seeking to maintain health and good order. As a prayer and missionary fellowship, and as members one of another, all seek to share what they have and bear one another’s burdens in faithful prayer before the throne of Grace.

(41) What happens when the Mission operates on this basis? There may often be shortage of funds, a scarcity of material supplies, with few possessions and no reserves. There may also be occasions for extreme sacrifice for the sake of the work and for fellow workers in the fellowship of the Mission. At the same time, when obedient faith acts on the promises of God, there can then be constant advance within the bounds of God’s will for worldwide missions. In such a life there will be rich opportunities to learn faith, patience, humility, love, obedience to the Holy spirit and dependence on God.

(42) Being guided by these principles in financial matters, the Mission moves forward into new advances without hesitation as the Lord guides and reveals His will, trusting Him to open doors, to supply the needs of the work and to give fruit and success to its labors according to His promise.

Rules for the Receipt and Disbursement of Funds

(43) The management of the Mission’s finances is exact and comprehensive. Each gift is acknowledged by receipt and letter. All expenditures are made by check and are signed and countersigned by persons authorized to do so by the Mission Council. Account books are carefully kept. Once a year these accounts are thoroughly audited by certified public accountants, following which a financial report is published.

(44) The Mission Treasurer is responsible for the receipt, disbursement and orderly accounting of all Mission funds. Great care is taken that all funds be used as they have been designated by the donors. The procedure in the disbursement of general Mission funds is first to pay the current maintenance expenses of the Mission Office and Mission Conferences. The balance is then applied to missionary allowances. If there are further funds available, they are applied to other needs of the work. The scale of allowances for workers is determined by the Mission Council in consideration of changing economic conditions in the world. The commencement of allowances for newly accepted and appointed workers is decided by the Mission Council or the Directorate. At the end of each month a summary statement of all receipts and payments is prepared. Conscientious care is exercised to receive, acknowledge, record and transmit each gift to its proper destination.

(45) Donors are allowed to designate their gifts for special projects or purposes approved by the Mission. The intention of such gifts is always carefully regarded and carried out. The Mission in general encourages donors to designate their gifts for the General Fund, or for the support of particular missionaries, since this makes possible a more equitable provision for existing needs. If a gift is intended for any special purpose this should be stated very clearly by the donor. If no designation is made, it is understood that the gift may be used for the General Fund of the Mission, and it is applied accordingly. If there is any doubt, however, as to the intended use of any gift, the money is held until further correspondence makes clear the intention of the donor.

(46) Each Mission Conference, as well as the Mission Office, regulates its own financial affairs (such as rents, travel, hiring national workers, etc.), and keeps careful records of all business matters. Those responsible for financial affairs in each Conference send to the Mission Office periodic reports as requested by the General Director, and advise the Office of any special financial needs for which the Conference is looking to the Lord for supply.

The Designation of Gifts

The General Fund

(47) Gifts for the Mission as a whole, as well as all undesignated gifts, are put into the General Fund and are distributed as fairly as possible to all branches of the work of the Mission. As far as it will allow, this fund is used to pay running expenses at the Mission Office (administration, publications, homes, rents, etc.), to pay for obligations in Conference areas (rents, administration costs, etc.), to provide allowances for missionaries and workers, and to meet any other general needs of the Mission.

The General Fund of Mission Conferences

(48) Gifts designated for use in a particular Conference area are set aside for the General Fund of that Conference. This money is used for rents, administrative costs and for similar needs in that area. The General Fund of the Mission is thus relieved from contributing to those Conference items.

(49) The matter of using Mission funds to employ nationals shall be left to the decision of each Conference, with careful consideration of national labor laws and of any financial commitment or contract with a national person or institution.

Support Gifts for Missionary Allowances

(50) Some churches, church groups, and individual donors contribute regularly toward the support of specific missionaries or workers. Such gifts are gratefully received and are applied directly toward the allowances of those concerned at the prescribed monthly level, thus relieving the General Fund from which this support would otherwise have been drawn. These regular gifts are applied toward support funds unless they are clearly marked as personal gifts (see paragraph 56). The Mission does not require that missionaries and workers secure the promise of regular support from anyone, in any form, before they go to take their assignments in the work of the Mission.

Special Projects

(51) Some gifts are designated for certain approved projects of the Mission, such as a farm, an orphanage, a school, a hospital, radio work, Mission homes, literature production, a travel fund, etc. All such gifts are carefully applied to the projects for which they have been designated and are not allowed to be diverted elsewhere.

(52) Mission workers look to the Lord to supply the means, apart from general Mission funds, for their personal equipment, the costs for their language training, education of their children, etc., as well as transportation to and from their place of work.

(53) An individual missionary or worker may personally finance and operate a special project with the consent of the Mission. Money used for such an undertaking is considered a donation to the Mission and the project is operated under the supervision of the Mission. The general funds of the Mission are not claimed for such a purpose, nor is the Mission obliged to assume any financial responsibility for the same. If the individual is unable to continue the support of such a project, it is curtailed or abandoned, and the individual bears any losses involved.

(54) Any special project which extends beyond the regular maintenance of the missionary staff of any Conference, and which is undertaken with the approval and participation of the Conference (such as farms, schools, book stores, orphanages, radio stations, printing of literature, support of national workers, etc.) is maintained by designated gifts. If the Conference sees that its General Fund is able to assist any given project in need it may apply such money accordingly in specific instances. If a special project is not solvent, it is curtailed or abandoned, and the Conference bears any financial losses involved. In no way is the General Fund of the Mission responsible for the financial operation of any such venture. If its resources permit, the Mission General Fund may be used now and then to assist such projects, but it is never responsible for their maintenance, or for any other financial obligation incurred in connection with them.

(55) As intimated in paragraph 47, projects of the Mission Office which are found to be necessary for the benefit of the entire Mission (such as offices, homes, publications and promotional materials, duty travel, deputation work, briefing sessions, etc.) are under the charge of the Directorate of the Mission Council and may be maintained by the General Fund of the Mission if necessary. When such projects involve major financial commitments or questions of policy, they require the approval of the Mission Council after careful consideration and consultation. It is the consistent aim of the Mission Office staff to make such projects pay their own way as far as possible without calling upon the General Fund of the Mission. Individual workers may assume the cost or the maintenance of any such project out of personal funds or designated work funds, thus permitting the resources of the General Fund to be directed more fully toward the support of other Conference needs and projects. Though projects are funded by personal or work funds, they remain the property of the Mission.

Personal Gifts

(56) At times personal gifts are received for missionaries and workers. These gifts, not intended to be applied to their monthly allowance, may be used by the individual missionary or worker as he or she likes. In this fashion, God may occasionally provide for personal needs and expenses that reach beyond other resources available to the worker. Any such gifts received by the Mission are sent to the individual for whom they are intended and have no bearing on that person’s support allowance from other funds. Any money which is meant to be a personal and private gift to an individual, and which is not intended as a donation to the Mission nor to relieve Mission funds of that individual’s support, should be clearly marked as “personal gift.”