Apportionment Message from Conference Treasurer

October 31, 2013

I know many of you are wondering about your church’s 2014 apportionment number.  The short answer is your 2014 apportionment will be 10% of your 2014 operating income.  If you are working on your 2014 budget, use 10% of your budgeted income as your apportionment amount.
While the new rule is much simpler than the old calculation, there are a few nuances.  Churches are expected to tithe on all income including contributions, rental income and investment income but with the following exceptions:
·       Rental income from a parsonage
·       Contributions to a building campaign, an endowment or from a bequest
·       Investment income within an endowment or building fund that is reinvested in the endowment or building fund
·       Special offerings designated for outside causes such as advance specials, Special Sundays or local food bank
I’ve attached the new standing rule along with the spreadsheet showing “for planning purposes” what every church’s apportionment would be based on 2012 income.  I will still send a statement to you and your treasurer every month showing what’s been paid. I ask that you and your finance committee instruct your treasurer to calculate 10% of your church’s weekly or monthly income and send it in as your apportionment tithe.  Of course, you may instead choose to send 1/12th of your budgeted amount every month.
I understand this is quite a culture change for us, but I hope you will appreciate its simplicity and potential for modeling tithing for our church members.
Diane Knudsen
Treasurer and Director of Administration
PS. Our Cal-Nev UM Foundation has some stewardship resources, click here, and I’ve also heard good things about Adam Hamilton’s “Enough” stewardship program and about Financial Peace University from Dave Ramsey, Inc.