Budgeting for a Lost Sunday

By Raul Rivera

In Matthew 6:25-34, Jesus tells us not to worry about what we will eat and drink or what we will wear. If our Heavenly Father takes care of the birds in the air, why would He not take care of us?

In my experience as a pastor, I have come to understand the struggles that churches face. For example, when the Sunday offering is “smaller than normal” it can impact a church on many levels. Also, if not planned for, a missed Sunday service can adversely affect the finances of a ministry.

This year, Christmas is on a Sunday. As a result, some churches that do not meet in a permanent place may not hold service this year on Christmas. It is not a bad thing. However, because many churches survive week-to-week on the tithes and offerings received, a missed collection may cause stress on the church’s finances. Thankfully, our Lord gives us the wisdom to plan ahead and avoid such issues.

What can you do to prepare for a “lost Sunday”?

Plan a large-scale giving campaign

The end of the year is a great time to finish strong by: (1) raising funds to make special donations to other charities; (2) serving families in need; and (3) reaching a giving goal that will increase a church’s impact in the community.

The end of the year is also when many individuals give a large “year-end donation” in order to increase the amount of tax deductions for the year. In fact, according to the National Center for Charitable Statistics (NCCS), over 50% of the polled nonprofit organizations reported that 1/4 of their contributions were received during October-December. The poll also found that 16% of the nonprofits received 1/2 of their contributions during the end of the year as well.

Because donations increase during October-December, many churches have a year-end Christmas offering. If this is something that your church does not already conduct, then implementing such an offering will be beneficial to help meet financial goals.

When planning for the Christmas offering, a few simple steps will help make the offering effective and rewarding.

6 steps for giving campaign success 

1. Determine the purpose for your giving.

Habakkuk 2:2 says, “Write the vision; make it plain...so he may run who reads it.” All things great begin with a vision that clearly communicates purpose and goals so that all who hear it, or read it, may effectively run with it.

Does your church have a goal of planting a satellite location, supporting a local or global ministry, or renovating your current facility? Whatever the goal may be, it is important to clearly articulate the purpose because it encourages your church and community to support and promote the Christmas offering.

"Write the vision; make it plain...so he may run who reads it." Habakkuk 2:2

2. Determine a goal for your giving.

Once it is determined how the Christmas offering will be used, consider the amount of money needed in order to meet that goal. Inform the congregation of the goal and how it will be used. The church will connect and relate more to the offering when fully informed of the details.

Next, decide when the Christmas offering will take place. Will it be ongoing throughout the month of December, or will it take place on one particular Sunday in December? After deciding on the date(s), notify the congregation members so that they can pray and prepare accordingly. Examine giving trends and past fundraising efforts to help select the most effective time to begin.

3. Create a marketing plan to prepare for the campaign.

After choosing a purpose and goal for the Christmas offering, create a marketing plan to spread the word about the offering so that the congregation will be ready to participate and donate. The plan may include video announcements, mailers, emails, postings on the church website and social media outlets, and any other form of advertising that would be powerful.

4. Establish the proper donations management protocols.

A crucial step in managing large offering campaigns is ensuring that a ministry has the proper systems in place to handle the increased volume of donations that will be received. Establish teams to total the Christmas offering, with checks and balances to ensure that the tithes and offerings are correctly calculated and deposited into the church accounts without issue.

(Related article: “The Do’s and Don’ts of Counting Church Money”)

5. Expect the unexpected.

Donations of personal property can be a great blessing, but be informed with the knowledge of proper handling and management for such donations. In turn, it will allow church members to write off additional donations on yearly taxes.

(Related article: “IRS Denies Couple’s $37,315 Charitable Deduction”)

6. Protect your giving.

Always remember the responsibility that is associated with managing a high volume of resources. When donations reach $50,000 or more, consider establishing a tax-exempt holdings corporation to protect the church’s assets. A holdings corporation is a great line of defense for protecting the assets of a ministry.

Congress authorized section 501(c)(2) to allow a tax-exempt organization (i.e. a church) the ability to place its assets into a holdings corporation that is owned and controlled by the church. To protect the church’s assets via a holdings corporation is to heed the words of Jesus when He told His disciples in Matthew 10:16 to be “wise as serpents and innocent as doves.”

For many years, we have been teaching this strategy at our Ultimate Church Structure Conference. I encourage you to join us at one of our conferences to learn more!

Being a good steward

While many individuals are in the spirit of giving more during the holiday season, it is important for churches to be responsible in receiving. As pastors and church leaders, you are called to lead your church and to be good stewards of what God has given you to lead.

With the year coming to an end, now is the opportune time for a new start and a fresh beginning for your church. Begin planning for the new year by creating a budget, and start implementing good bookkeeping practices to help you stay on track throughout the year. It may seem like a big task to tackle, but it does not have to be. We are here to help you!

With the StartCHURCH Bookkeeping Service, you can have the peace of mind knowing that you have a personal bookkeeper who understands your church’s vision and the importance of protecting what God has given you. Click here for more information on how this service can work for you.

Give us a call at 877-494-4655 if you have any questions about the information in this article. We are waiting to hear from you. Pick up the phone and call us! 

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• “The Do’s and Don’ts of Counting Church Money”
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