For the purpose of Funding the Mission in the Church of the Nazarene, a few terms need to be clarified:
Any donation received by a church that qualifies as a charitable contribution; USA churches already evaluate every dollar that is deposited in their treasuries as either qualifying or non-qualifying for charitable contribution receipts; donations that qualify to appear on a charitable contribution receipt are included in church income. Here is a PDF that addresses common scenarios regarding the definition of income.
Gifts received by a church to further its mission in exchange for which the donor receives no tangible, personal benefit; a gift is a transfer of the donor’s entire interest in the donated property; all future dominion and power over the contribution is relinquished, this includes both designated and undesignated offerings such as regular tithes and offerings, Sunday School and NYI offerings, Easter and Thanksgiving offerings, Nazarene Compassionate Ministries projects, Ten Percent Mission Specials, offerings for revival, deputation, Alabaster, love, benevolence, and building funds; capital campaigns; JESUS Film Harvest Partners; and Work & Witness.
Monies given to WEF and approved Mission Specials should be recorded as church income; however, these funds will be subtracted from total church income before the percentage is applied for WEF (and in the USA... the percentages will be applied for P&B and EDU funds), examples include World Evangelism Fund (formerly known as the General Budget) and Ten Percent Mission Specials (mission offerings that raise funds for specific needs, connecting donors and ministry).
Pensions & Benefits (P&B) USA Allocation
Educational Budgets (EDU)
Very large designated gifts, large non-cash donations such as real estate, catastrophic loss, or other circumstances beyond the ordinary function of the local church.
Global Treasury Services
The financial office of the Global Ministry Center where funds are channeled, recorded, allocated, distributed, and audited.
Budget Formula Implementation Team
The group of church officers, and department and ministry directors charged with working out the details of the General Board decision to develop a new funding plan.
Assembly Year of Implementation
The global plan for Funding the Mission is being implemented in all district assembly years beginning between Oct. 1, 2009 and Sept. 30, 2010.