2005:1

(1) Base Income. The base income shall be the total income of a local church and all of its departments for the previous fiscal year less money received:

(a) From loans (borrowed money).

(b) From the sale, rental or lease of property.

(c) From grants from other entities including the general church, districts, governments, corporations, and other non-profits.

(d) From a bequest through a will, trusts, and estates.

(e) From day care centers, day schools, retirement homes, nursing homes, and such enterprises (cf. 782:35).

(f) From investment earnings.

(g) From designated funds for major building projects that have been approved by the district board of administration (2005:3b).

(h) From money raised for district or denominationally approved church plants and sent through the district or the Church Multiplication and Discipleship Division.

(i) From money raised for urban missional churches

(j) Additionally, funds that were received from assessable contributions that were dispersed to the following will be exempt from the base income:

For offerings and approved projects of or event registrations operated by:

The Communications and Administration Division

The Church Multiplication and Discipleship Division

The Education and Clergy Development Division

The Office of the General Superintendent

The Office of the General Treasurer/Chief Financial Officer

The Global Partners Division

For contributions to Hephzibah Ministries.

For contributions to Wesleyan Native Ministries

For contributions to World Hope International

For contributions to World Hope Canada