Exempted from the Base
When money is given to a church, it is reported as income. Increased income raises allocation goals, like World Evangelism Fund (WEF), Education, and Pensions & Benefits goals. When churches give to WEF or Mission Specials the money is reported as part of the total income, but the Funding the Mission Application adjusts the calculations so goals will not increase due to mission giving. By choosing to make an exception for funds given to missions, the Church of the Nazarene enables churches to devote more money to the local and global missions of their choice. Giving to the following funds does not raise allocation goals:
World Evangelism Fund: includes general WEF giving, the Easter Offering, Faith Promise, and the Thanksgiving Offering.
Ten Percent Mission Specials: mission offerings that raise funds for specific needs, connecting donors (churches, groups, or individuals) and ministry. Specific approved Mission Specials include those for:
- All world regions
- Nazarene Compassionate Ministries
- World Mission Broadcast
- Nazarene Youth International
- Compassionate Ministry Centers
- JESUS Film Harvest Partners
In order to fund the mission structure of the church in the most efficient way possible, our denominational leadership voted to exempt all contributions specifically for WEF (for example: Easter, Faith Promise, and Thanksgiving) and Ten Percent Mission Specials from the calculation of global mission contributions. That is, taking an offering for WEF and other, approved Mission Specials will not raise the allocation amount (or budget) of a local church.