United Stewardship Fund (USF): USF-General Fund

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2000. The United Stewardship Fund is a unified budget for the financial support of designated General Church interests and the educational institutions. It shall consist of the following:

(1) The General Fund, which shall provide support for General Church administration, general benevolent institutions, ministerial training, and other General Church ministries.
(2) The Education Fund, which shall provide support for the approved general educational institutions as listed in 2365 and in a manner as set forth in 2040 (2377).
(3) The Church Multiplication Fund, which shall provide continuing support for the planting of new churches, including the development of the leaders needed to serve in the new churches. The implementation of this fund shall be according to the General Board Policy for the Church Multiplication Fund. These funds shall be designated for church multiplication in accordance with this policy, which allows for the discretion of the district where the funds were given.

2005. The General Fund, the Education Fund, and the Church Multiplication Fund shall be determined annually by a percentage (2005:2) of the base income of all churches for the previous fiscal year which shall be computed in the following manner (2005:3):

(1) Base Income. The base income shall be the total of a local church’s receipts of tithes and offerings given without restriction for the work of the church (465; 470).
(2) Fund Allocations.
(a) The percentages for determining the General Fund, the Education Fund, and the Church Multiplication Fund shall be fixed by the General Conference (1590:8). The percentage in each case shall be applied to the assessable income as defined in 2005:1 except as provided for in 2005:3, 4.
(b) In the event of an emergency during the interim of General Conference sessions, the General Board may alter the percentages of the General Fund by a two-thirds majority vote of all its members (1655:23).
(3) Limits for Capped Churches.
(a) Assessment Limits and Maximum. By Conference Year 2026, all churches shall be subject to full assessment on all assessable income up to $550,000. Above that level, there shall be a graduated reduction in the percentage applied. For that portion of a church’s assessable income between $550,000 and $1,100,000, there shall be a reduction of one in the total percentage divided proportionately between the General Fund, the Church Multiplication Fund, and the Education Fund. For that portion between $1,100,000 and $2,200,000, there shall be a reduction of two in the total percentage divided proportionately between the three funds. The percentage in each case shall be applied to the same base income as defined in 2005:1 subject to the exceptions set forth in 2005:4a, b.
(b) Annual Rate. The General Board shall set and publish the annual rate for capped churches based on the increase or decrease of consumer price indices for the previous year or 3 percent, whichever is less.
(4) Exceptions for Developing and Urban Churches.
(a) Developing Church Exception. Whenever a developing church is deemed, by the district board of administration, to be under financial duress, that board may subtract up to $50,000 from the USF base income used to calculate the USF obligation.
(b) Urban Missional Church Exception. Whenever a local church is designated as an urban missional church, the USF obligation for that church shall be set at 25 percent of the regular assessment (523).

2035. General Fund: Beneficiaries and Apportionment. The General Fund shall provide support for General Church divisions and ministries and be apportioned among them as follows:

(1) Beneficiaries. The designated beneficiaries to receive support from the USF-General Fund are: the administrative offices of the General Superintendent and the General Treasurer/Chief Financial Officer; the Executive Director of the Communication and Administration Division, the Executive Director of the Education and Clergy Development Division, the Executive Director of the Church Multiplication and Discipleship Division, and the Executive Director of the Global Partners Division, and such other benevolent institutions, offices, or agencies of the General Church as the General Conference or the General Board shall designate from time to time.
(2) Apportionment. The apportioning of the General Fund among the designated beneficiaries (2035:1) shall be determined annually by the General Board.