LESSON TWELVE
CHURCH FINANCING

1.	Every Pastor Should Know How To Handle Church Finances Properly.
-	The minister is an executive head of a great institution. 
-	He must have administrative ability and be able to administer the business affairs of the church as well as having the oversight of the spiritual. 
-	Strict honesty must be practiced in the handling of all church money. 
-	All finances must be handled in a way that is beyond suspicion and books must be kept at all times of all money. 
-	Regular annual or quarterly reports should be given; the assembly has a right to know. 
-	The devil will use money matters if possible to wreck God's work but he need have no opportunity to do so if proper care is taken.

2.	Tithing Is God’s Way Of Financing His Church.
-	Never should a church be supported in any way but a Scriptural way.
-	God has given us a simple plan of financing His work, which is Scriptural and practical for all to follow called TITHING.
-	Tithing means every man gives the Lord one tenth of his increase
-	The Lord would not give us a plan that all could not follow. 
-	The church is supported and provided for whether it is on the foreign missionary field or in the homeland. 
-	The tithe is the Lord's and the Christian has no choice but to bring it into the storehouse which is the local church where he worships and where he gets his spiritual food.

3.	Offerings 
-	Should not be confused with tithes. 
-	Offerings are above the tithe and may be given for radio broadcasting, building fund, missionary work, etc. 
-	There should be an agreed way in which it is understood, which is a tithe and with is an offering. 

4.	The Minister Is Worthy Of Ample Remuneration.
-	It may be necessary for the minister to work at some other profession or trade while he is establishing an assembly.
-	 He should remember that this is only a temporary expedient and the moment that he is able to give his full time to the ministry he should do so.
-	This remuneration should permit him to live a little better than the average of his congregation.
 
5.	Luke 10:7
"The labourer is worthy of his hire." 
6.	I Corinthians 9:14
"Even so hath the Lord ordained that they which preach the gospel should live the gospel"

7.	I Timothy 5:17-18
"Presbyters who are efficient presidents are to be considered worthy of ample remuneration, particularly those who have the task of preaching and teaching: Scripture says, you must not muzzle an ox when he is treading the grain, and, A workman deserves his wages" 

8.	There Are Three Methods In Church Financing
-	The pastor receives all and finances all since he shoulders all responsibility and pays all debts. No report is needed in this case.
-	Pastor receives all tithes for his own remuneration and all offerings should be handled in an understood manner and a regular report given to the church. This method is good in a self-supporting but small assembly.
-	All tithes and offerings go to the church treasury with yearly auditing and report. From this treasury the pastor receives remuneration by either: (a) A stipulated salary, or (b) A stated percentage of the tithes. This method is best in large assemblies with a large income. This relieves the pastor of having to be steward of large sums of God's money. The congregation should elect the treasurer and have his books audited by two auditors appointed by the church board or elected by the assembly.

9.	Numbers 18:24
"But the tithes…I have given to the Levites to inherit." 

10.	God Desires The Ministry To Live A Life Of Faith
•	A salary greatly destroys this personal dependency upon the Lord.
•	As a result he is robbed of the blessing of being able to look to the Lord in the moment of financial need and see the Lord undertake.
•	Regardless of what method is used in his church let him ever look to the Lord as the One who will ever provide for his every need.

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LESSON TWELVE
SELF HELP TEST

A.	What is the difference between tithes and offerings?
B.	When is it permissible for the ministry to work at some other profession or job?
C.	State clearly the three methods of church financing:
1.	_______________________________________________________________

2.	_______________________________________________________________

3.	_______________________________________________________________