Adventist Youth Honors Answer Book/Outreach/Stewardship (General Conference)/R3

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3. Learn what is done with the tithe in your local church, your local conference, your union, and the General Conference.

This working policy, published by the General Conference describes how tithe may and may not be used by the local churches, local conferences, unions, divisions, and the General Conference itself. It would be good for you as the instructor to download and read it in its entirety, but a short summary is provided below.

Tithe is to be collected by the local churches, and all of it is to be forwarded to the local conference. Local churches are under no circumstances to retain any portion of the tithe. Local conferences in turn take a portion of the tithe for the uses listed below, and forward the remainder to the union. The union does the same, forwarding the remainder to the division, and the division forwards the remainder to the GC.

Acceptable Uses

  1. Support of Pastors, Evangelists, Ministers
  2. World Missions
  3. Soul-winning Support Personnel
  4. Conference/Mission Operating Expense
  5. Literature Evangelist Benefit Fund
  6. Subsidies for Specified Activities (such as youth evangelism camps)
  7. Evangelistic and Conference/Mission Office Equipment
  8. Bible/Religion Teaching and Support Personnel in Schools
  9. Retired Employees

Unacceptable Uses

  1. Capital Expenditures for Buildings and Churches
  2. Equipment (other than for conference/mission use)
  3. Local Church Operating Expense
  4. School Operating Expense