How to Set a Good Church
Budget
The Lord’s Plan for Church Finance
• “The Lord’s perfect plan of church finance
does indeed have a twofold purpose: to
assist every Christian in growing in the
likeness of Christ by liberal giving and to
enable the grandest work on earth to be
accomplished in an orderly and sane way”
(Mac Layton, How to Build a Great
Church, Searcy, AR: Resource
Publication, 1987, p. 284).
The Church Budget
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It is a goal, a vision of the future.
It is a plan, a blueprint of the work.
It is a map that points out the best road.
It is a picture for all to see and know.
It is a ladder for higher stewardship.
It is an operation cutting out bad schemes.
It is a satisfaction where each can have a part.
It is an opportunity for knowledge of the work.
Layton, pp. 284-285.
Important Truths to Remember
• Most Christians are willing to do more than
they are being taught and challenged to do
today.
• Christians are lost so often, not because
they are asked to do and give too much,
but because they are asked to do too little.
• Christians will gladly receive the whole
counsel of God on giving if we will teach it.
• Layton, p. 285.
Elders Must Watch for Souls
• Hebrews 13:17 “Obey those who rule over
you, and be submissive, for they watch out
for your souls, as those who must give
account. Let them do so with joy and not
with grief, for that would be unprofitable for
you.”
Things the Church Must Know
• The entire church must be informed about
the pure and good intent of its leaders.
• When it is made clear that giving is in
response to the will of God, that it is a
grace that makes us more like Christ, and
that we must practice it faithfully to have
treasures in heaven, the church will give.
• Layton, p. 285.
Be Careful Not to Discourage
Giving
• Congregations have discouraged liberal
giving by presenting the idea that the
church only needed so much to do the
work it was doing, just enough to pay the
bills, and that was it.
– There was no vision, no giving by ability, no
challenge to do more for Christ in such a
budget.
• Layton, p. 285.
Be Careful Not to Discourage
Giving
• The system most churches use to set their
budgets is the “guesswork” system.
– They “guess” what the budget should be,
probably a little above last year’s, or maybe a
lower since some families moved away.
– The figure usually is just “pulled out of the hat”
with absolutely no idea if it reflects ability or
responsibility to give.
• Layton, p. 285.
Be Careful Not to Discourage
Giving
• The main concern of the budget of the
church must be in building men and
women in the image of Christ.
– Philippians 2:5-8
• If the church budget is set too low, it is a
stumbling block that encourages
covetousness; if it is set too high, it is
unrealistic.
• Layton, p. 286.
God Expects Each to Give
• The great question for church leaders is:
– What does the Lord want in the matter of a
church budget? How do we go about arriving at
a figure that is scriptural, intelligent, and
effective? (Layton, 286).
• Each should give as he is prospered.
– 1 Corinthians 16:1-2 “Now concerning the
collection for the saints, as I have given orders to
the churches of Galatia, so you must do also: On
the first day of the week let each one of you lay
something aside, storing up as he may prosper,
that there be no collections when I come.”
God Expects Each to Give
• A budget needs to be set based on the
purpose the members have for their giving
for the coming year.
• Each should give as he purposes in his
heart
– 2 Corinthians 9:7a “So let each one give as
he purposes in his heart,…”
• Each should give cheerfully
– 2 Corinthians 9:7b “…not grudgingly or of
necessity; for God loves a cheerful giver.”
Giving with a Purpose
• Elders do not have the right to ask anything
more than giving as one is prospered.
• However, elders should not ask for any less
either.
• If elders, then, could discover what every
Christian purposes to give of their prosperity
in the coming year and add it together they
would have the perfect budget.
A Budget with No Pre-Set
Figures
• In this budget, the church sets the budget.
• Every year, the elders begin at zero.
• On the first Sunday of December, all
members join together to set the budget with
their purpose.
– Elders are saying, “We are depending on you.”
– Elders are concerned that each has a right
relationship with God in his/her giving and the
budget represents the Lord’s will and the abilities
of his people to give.
The Framework
• Six weeks before the first Sunday in
December, Purpose Sunday is announced
and bulletin articles begin on the grace of
giving and stewardship.
• Brief, one-minute announcements are made
by the elders encouraging everyone to be
present and ready to purpose. Beginning four
weeks out, first class letters are sent each
week to every family with a good tract on
giving or vision enclosed.
The Framework
• Emphasis is placed on 100% participation.
• The entire adult and teen population of the
church have an opportunity to declare their
dreams and wishes regarding the work of
the church for the coming year.
• The planning sheet is mailed to each
member the week before.
• Layton, pp. 289-290.
Planning Day
• Planning Day is held during the Sunday
morning Bible School period.
– The elders are forbidden to express their
opinions.
– No gripes or complaints are allowed during the
meeting, with members being urged to take
these directly to the elders.
• This is an invaluable tool of communication.
Planning Sheet for the New Year
• This Sunday morning during the Bible
School period, all adults and teens will
meet to offer suggestions, plans, and good
ideas for the work of the Lord in the New
Year just ahead. Please use this sheet to
write in your ideas, then come to share
them this Sunday morning. Come to the
auditorium first, and assignments will be
made as to which group you will be in, with
an elder serving as discussion leader.
Planning Sheet for the New Year
• Here is what I would like to see us do in
soul-winning, outreach in the new year:
• Here is what I would like to see us do in
our Bible School, education work:
• Here is what I would like to see us do in
our youth work:
• Here is what I would like to see us do in
benevolence, helping the needy:
Planning Sheet for the New Year
• Here is what I would like to see us do in
missions, at home and away:
• Here are things I would like to see to
improve our love and fellowship:
• Here is what I would like to see us do in
special training, meetings:
• Here is what I would like to see us do to
help strengthen our homes and marriages:
Planning Sheet for the New Year
• Here is what I would like to see us do in
improving and expanding our building
facilities, auditorium, classrooms, etc.:
• Here is what I would like to see us do in new
fields of work and service:
• Here is what I need for my own spiritual
enrichment and service:
• You can count on me to help make this New
Year the best ever in our service to Christ:
• Signed
Purpose Day
• During the worship hour, a stunning slide
presentation with pictures of the past
year’s work is presented.
• During the presentation, a superb
recording of various staff members
describing the work is playing.
• Special emphasis is placed on new things
the elders plan to do in the coming year.
Preaching and Teaching
Taft to Eisenhower Group Trip
Training Future Leaders
Youth Day
Vacation Bible School
Mission Work in Honduras
Mission Work in Honduras
Ernesto Rigor – Philippines
Brett Rutherford – Tasmania,
Australia
Kerry Sword – Ukraine
Don Iverson – India
Purpose Day
• Purpose cards are handed out at the end of
the presentation.
– Even children are encouraged to purpose so
they can learn to plan to give.
– Once the cards are handed in, the elders total
them and destroy the cards.
– The total is announced that night.
– Those who were not present receive a letter
signed by the elders and a purpose card so the
final total can be announced the next Lord’s day
evening.
Budget Sunday
• The elders get to work with the total
purposed and the budgetary needs of the
deacons.
• One night is set aside to bring it all
together, taking into consideration the
suggestions of the members.
• The first Sunday of the new year is used to
present the new budget.
Great Values of the Plan to the
Lord’s Work
• A great spirit of confidence is generated.
• There is a sure demonstration of faith.
– Beginning at zero and basing the budget on the
member’s purpose shows faith in them.
• A great sense of loyalty is created (95-100%).
• The purpose card is easily filled in because
each only commits as he/she is able to give.
• There is a broad sense of participation.
• There is joy and satisfaction.