IPHC Church Manual - Extension Loan Fund

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Bylaws Article V. Financial Guidelines 3. In addition to the Church Tithe, Conferences are encouraged to support additional essential ministry through voluntary designated giving. 4. Each Conference Discipleship Ministries Department shall tithe monthly to the General Discipleship Ministries Department on all Discipleship Ministries tithes from local churches. Tithes from the following Conference ministries shall be designated for the same ministry at the general level: a. Girls’ Ministries b. Men’s Ministries c. Royal Rangers d. Women’s Ministries 5. Conferences are not allowed to establish Conference allocations in addition to the Church Tithe. This does not prohibit Conferences from conducting special fund-raising or capital campaigns for specific projects. 6. Each Conference shall be subject to some form of annual financial accountability. Conferences whose annual gross receipts are less than $400,000 shall demonstrate accountability by having an external review by a competent outside accountant. If annual gross receipts are from $400,000 to $800,000, such accountability shall consist of an external review by a Certified Public Accountant (CPA). If annual gross receipts exceed $800,000, such accountability shall consist of an audit conducted by a Certified Public Accountant (CPA). The report of such accountability shall be forwarded to the Global Ministry Center within 30 days of issuance. C. Local Churches 1. Based on the biblical tithing principle, Local Member Churches shall send a Church Tithe (10 percent) monthly to their conferences on their tithes and regular offerings. 171
Bylaws Article V. Financial Guidelines 2. Member Churches shall not divert tithes into building funds or other special offerings to avoid contributing Church Tithe. 3. In addition to the Church Tithe, Member Churches are encouraged to support additional essential ministry through voluntary designated giving. 4. Each of the distinctive discipleship ministries of the church at the local level shall tithe on all income not designated for special projects to the Conference Discipleship Ministries Department. Tithes from the following local church ministries shall be designated for the same ministry at the conference level: a. Girls’ Ministries b. Men’s Ministries c. Royal Rangers d. Women’s Ministries 5. Conference Superintendents, assisted by their Conference Executive Councils, will be responsible for promoting the compliance of Member Churches with the Church Tithe system and educating the local church constituency with regard to our system of financial support, with emphasis on our cooperative effort, which enables us to minister in areas of missions, education, evangelism, etc., that could not be accomplished by individual efforts. 6. Each Member Church shall be subject to some form of annual financial accountability. Member churches whose annual gross receipts are less than $400,000 shall demonstrate accountability by having an external review by a competent outside accountant. If annual gross receipts are from $400,000 to $800,000, such accountability shall consist of an external review by a Certified Public Accountant (CPA). If annual gross receipts exceed $800,000, such accountability shall consist of an audit conducted by a Certified Public Accountant (CPA). The 172
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International Pentecostal Holiness
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Introduction • Network resources
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Introduction Once again, the church
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Introduction E. Underwood, who had
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Introduction During the quadrennium
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Constitution Article VI. Ordinances
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IPHC Church Manual - Extension Loan Fund

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