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General Assembly 2008: Assembly will hear that 'Kirk's congregations keep digging deep'

Christian Giving

While the communicant membership of the Church of Scotland continues to decline, the offerings of members and adherents continue to increase.

  • Offerings, excluding tax recoveries, amounted to £60.1 million in 2007 - an increase of 2.1%.
  • Tax recoveries from Gift Aid amounted to £11.4 million in 2007 - an increase of 5.3%.
  • Total offerings, including tax recoveries, amounted to £71.5 million in 2007 - an increase of 2.6%.

The Stewardship and Finance Committee urges congregations to encourage members and adherents to review annually the level of their Christian giving of money.

The Chancellor of the Exchequer's Budget in March 2008 reduced the basic rate of income tax from 22% to 20% from April 2008. The Committee was delighted to hear that, despite this reduction in the tax rate, the level of tax recovery on offerings given under the Gift Aid scheme will continue to be 28% until April 2011.

Stewardship

The Committee launched 'Together we make a difference' in the Presbyteries of Ardrossan and Falkirk during 2007. This is a pilot programme for a national stewardship initiative and is concerned with the Christian giving of money. As the full results of this pilot programme will not be known until Congregational Accounts for 2008 and 2009 are available, a second phase of pilot programmes will be launched in four other Presbyteries between April and June 2008.

Congregations which are participating in the pilot programme have embarked on something which requires a considerable amount of time and effort, and are to be commended for taking this step. The Committee commends the Stewardship staff, for whom this has been a demanding and sometimes stressful year - delivering the pilot programme and meeting requests for stewardship programmes from congregations in other Presbyteries.

The Committee's major concern is the fact that some congregations feel that they can ignore the need to talk about the Christian giving of money, even when they are dependent on the financial support of other congregations to meet the total cost of their ministers.

The Committee believes that congregations and the Church centrally could receive more income from legacies. While recognizing that this form of giving has to be handled sensitively, the Committee intends to formulate a strategy for promoting legacies for the work of the Church.

The Committee believes that congregations and the Church centrally could receive more income from legacies. While recognizing that this form of giving has to be handled sensitively, the Committee intends to formulate a strategy for promoting legacies for the work of the Church.

Congregational Contributions 2007

Congregations contributed £42.9 million to their Ministries and Mission allocations in 2007 - 98.4% of the total requested.

Late contributions in the following year tend to cover much of the shortfall in payments.

Ministries and Mission Allocations

The Committee is asking the General Assembly to approve its wish to drop the word 'allocation' and use the word 'contribution' in relation to what is expected from, and paid by, congregations. These contributions are a way in which financial resources are shared, and each congregation supports the whole work of the Church.

In the autumn of 2007 the General Treasurer and the Head of Stewardship led 8 area meetings in different parts of Scotland to explain the process of determining what each congregation should pay and to provide information about the ways in which contributions enable the work of the Church.

Charity Regulation in Scotland

The Committee organised 18 workshops in 13 different locations throughout Scotland to provide training and support for Congregational Treasurers as they come to terms with new requirements which have originated with the Office of the Scottish Charity Regulator (OSCR). To ensure compliance with the requirements of OSCR, the Committee is proposing further revision of the Regulations for Congregational Finance and Presbytery Finance.

Ends

Note to news desk

For further details, For further details, please contact the Rev Gordon Jamieson, Head of Stewardship, telephone 0131 240 2226.

A full copy of the report is available on our General Assembly pages online here.

GANR/16/04/08

Friday 25 April 2008

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