Memorial 354

UNITED STEWARDSHIP FUND: Option for USF Reduction to Developing Churches

Whereas, The goal of the "developing" church classification is to give an opportunity for a new church to mature structurally and financially;

Whereas, Some of our long-term existing churches are classified as a "developing" church because of a lack of numerical growth in membership, leadership, attendance, and/or finances;

Whereas, Some of our ethnic churches, both long-term and new, are struggling financially due to the normal but low per capita giving within their congregation;

Whereas, The number of "developing churches" has increased from around 200 in 2000 and now number over 400 in 2014 demonstrating an increased need among our new and smaller churches;

Whereas, The payment of the United Stewardship Fund assessment is a particular burden for long-term "developing" and ethnic "developing" churches which often do not have funds available to pay their mortgage or rent payments, bi-vocational pastoral salaries, and other expenses;

Resolved, That the "developing" church exemption in paragraph 2005:3(e) be increased from $25,000.00 to $40,000.00 so that paragraph 2005:3(e) would then read:

"Whenever a developing church is deemed to be under financial duress by the district board of administration, that board may subtract up to $40,000.00 from the USF base income used to calculate the USF obligation."

PACIFIC SOUTHWEST DISTRICT CONFERENCE

Tim Kirkes, Secretary

Committee on Memorials

Not Recommended; cared for by Memorial 353.

General Conference

____ Adopted ____ Not Adopted

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