Meaning of Stewardship. The Scriptures teach that God is the Owner of all persons and all things. We, therefore, are His stewards of both life and possessions. God’s ownership and our stewardship ought to be acknowledged, for we shall be held personally accountable to God for the exercise of our stewardship. God, as a God of system and order in all of His ways, has established a system of giving that acknowledges His ownership over all human resources and relationships. To this end all His children should faithfully tithe and present offerings for the support of the gospel. (140)
(Malachi 3:8–12; Matthew 6:24–34; 25:31–46; Mark 10:17–31; Luke 12:13– 24; 19:11–27; John 15:1–17; Romans 12:1–13; 1 Corinthians 9:7–14; 2 Corinthians 8:1–15; 9:6–15; 1 Timothy 6:6–19; Hebrews 7:8; James 1:27; 1 John 3:16–18)
Storehouse Tithing. Storehouse tithing is a scriptural and practical performance of faithfully and regularly placing the tithe into that church to which the member belongs. Therefore, the financing of the church shall be based on the plan of storehouse tithing, and the local Church of the Nazarene shall be regarded by all of its people as the storehouse. All who are a part of the Church of the Nazarene are urged to contribute faithfully one-tenth of all their increase as a minimum financial obligation to the Lord and freewill offerings in addition as God has prospered them for the support of the whole church, local, district, educational, and general. The tithe, provided to the local Church of the Nazarene, shall be considered a priority over all other giving opportunities which God may lay upon the hearts of His faithful stewards, in support of the whole church.
Fund-raising and Distribution. In the light of the scriptural teaching concerning the giving of tithes and offerings for the support of the gospel, and for the erection of church buildings, no Nazarene church should engage in any method of fund-raising that would detract from these principles, hinder the gospel message, sully the name of the church, discriminate against the poor, or misdirect the people’s energies from promoting the gospel.
In disbursing to meet the requirements of the local, district, educational, and general programs of the Church of the Nazarene, local churches are urged to adopt and practice a financial apportionment plan, and to pay general, educational, and district apportionments monthly. (130, 154, 155–155.2, 515.13)
Support of the Ministry. “In the same way, the Lord has commanded that those who preach the gospel should receive their living from the gospel” (1 Corinthians 9:14). The church is obligated to support its ministers, who have been called of God, and who, under the direction of the church, have given themselves wholly to the work of the ministry. We urge therefore that the members of the church voluntarily commit themselves to the task of supporting the ministry by gathering money weekly for this holy business and that the pastor’s salary be paid regularly every week. (115.4)
Life Income Gifts, Planned and Deferred Giving. It is essential in the exercise of Christian stewardship that careful thought be given as to what shall be done with one’s income and possessions over which the Lord makes the Christian a steward during this life. The Church of the Nazarene, recognizing the need for faithful stewardship in this life and the God-given vision to leave a legacy for the future, has established the Church of the Nazarene Foundation to enhance Christian stewardship through planned and deferred giving. Civil laws often do not provide for the distribution of an estate in such a way as to glorify God. Each Christian should give attention to the preparation of a last will and testament in a careful and legal manner, and the Church of the Nazarene through its various ministries of missions, evangelism, education, and benevolences—local, district, educational, and general—is recommended for consideration.
Apportionments. The government of the Church of the Nazarene is representative. Each local congregation supports the overall mission of the church as defined by the General Assembly and implemented through the leadership of the Board of General Superintendents in world evangelism, education, ministerial support, and district ministries.
The Board of General Superintendents, with the General Board, is authorized and empowered to apportion the World Evangelism Fund to the several assembly districts. (317.11)
Subject to paragraph 337.1, national boards and/or regional advisory councils are authorized and empowered to establish ministerial retirement savings plans on their region. Reporting of such plans shall be as provided in paragraph 337.2. The provisions of paragraph 33.5 shall not apply to the Board of Pensions and Benefits USA.
National boards and/or regional advisory councils are also authorized and empowered to establish support for the higher education institutions on their region. (344, 345.3)
Each district is authorized and empowered to establish district ministry apportionments through the District Assembly Finance Committee. (235.1)