Results for “Church Finance”
Encyclopedia article
Church Finance
Church finance is the work and system by which a church manages the money it receives through offerings and other sources, prepares and carries out budgets, and closes its accounts. The topic includes church accounting and financial disclosure.
Articles 1,000, showing 6
- Church DisputesControversies
Church disputes are conflicts among church members over matters such as pastoral calls, finances, church discipline, and denominational affiliation. The principal issues are whether members may bring suit in civil courts and to whom property belongs when a church divides.
- Board of Church Officers (Jejikhoe)Organization & Polity
The board of church officers (jejikhoe) is a deliberative body in which a congregation's officers, such as pastors, elders, deacons, and kwonsas, meet to discuss and carry out the practical work of church finances and service. It is found chiefly in Korean Presbyterian churches, where it operates under the provisions of the church constitution.
- Building Fund OfferingChristian Life
A building fund offering is an offering collected separately from general offerings to pay for constructing, purchasing, or renovating church buildings such as sanctuaries and education buildings.
- Taxation of ClergyControversies
Taxation of clergy is the question of levying income tax on the honoraria received by pastors and other religious workers. In South Korea, taxation of clergy income took effect in January 2018 after a long controversy.
- Church Planting by DivisionOrganization & Polity
The founding of a new, independent church by an existing church (the "mother church"), which sends out some of its members, ministers, and part of its finances. Also called "daughter-church planting," it is distinct from a "church split," in which a congregation divides through conflict.
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