2016 Wesleyan Discipline:2005:3b-f

(b) Building Project Adjustment. Whenever a local church engages in a major building project (2016 Wesleyan Discipline:1345:2) and fund drive which has been granted district board of administration approval, the involved local church’s base income figure shall be reduced by the amount of designated funds received for the approved project.

(c) Mother Church Exception. For the first year following the planting of a daughter church, the mother church shall pay the USF assessments based upon the base income (cf. 2016 Wesleyan Discipline:2005:1) received in the mother church during that first year.

(d) New Church Plant Adjustment. Whenever a district plants a new church, the USF obligation for that church shall be phased in over the first five years of its operation in the following manner: For the first year of operation, there will be no obligation; for the second year the assessment will be set at 25 percent of the regular assessment; for the third year at 50 percent; for the fourth year at 75 percent; and for the fifth year at 100 percent.

(e) Developing Church Adjustment. 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 from the USF base income used to calculate the USF obligation.

(f) Restart Project. When a district declares a church to be a restart project (2016 Wesleyan Discipline:510:6d), the USF obligation shall be phased in over the first five years of its operation in the following manner: For the first year of operation, there will be no obligation; for the second year the assessment will be set at 25 percent of the regular assessment; for the third year at 50 percent; for the fourth year at 75 percent; and for the fifth year at 100 percent.