Introduction
Much is said in churches today about Christian Stewardship, but seldom do we hear much about our church's responsibility of being good stewards of what God has provided for us. What is the proper way for a church to handle its finances? Does it matter? The answer is YES. To understand how your church is to manage its funds, then you must understand what the purpose of a church is. Probably the most common response that you will hear, in most churches, is that the church should handle its finances like a business. This is mainly because this is an area of finances that most people in a church either have experience with, or are familiar with. This concept sounds good, and may even have some good principles using this approach, but is the church a business?

The word "Business," when used to describe how to financially manage a business, is defined by Webster's Dictionary as such; 1) the buying and selling of commodities and services; commerce; trade. 2) the commercial practice or policy (in relationship to its customers). So you can say the purpose of a business is to make money by providing goods or services to a customer base. Do these definitions really describe what a church does? Does a church exist to buy and sell commodities or services?

To answer these questions, lets look at what the purpose of the church is as defined by the Bible; The ultimate purpose of the local church and every believer is to glorify God (Eph.1:12; 3:20-21; Rom.11:36; 1Cor.10:31) – not the "customer". We do this by Exalting God through Worship (John 4:23-24; Eph.5:18-21; Phil.3:3; Col.3:16-17), by the Edification [the spiritual growth] of Believers (Matt.28:19-20; 1Cor.14:26; Eph.4:11-16; 1Thes.5:11; this includes teaching and discipleship, fellowship, and ministering to the physical needs of the church body, etc), and through Evangelism/Missions (Matt.28:19-20; Acts 1:8; Rom.10:14; 1Cor.1:23-24; 2Cor.5:20; 2Tim.3:15). Plus there is the responsibility of churches to support those in the ministry (Luke 10:7; 1Cor.9:1-14; 1Tim.5:17-19; Gal.6:6-9). And we are to also help Christians/churches who are in need (1Cor.16:1; Rom.15:26; 2Cor.8:1-5; 9:12-15; James 1:27; 1John 3:16-18). With this in mind, every resource of the church should be focused and used towards fulfilling these ministries (or saving to meet a specific ministry need).

So when it comes to handling the finances of a church, the only resemblance that we really have to a business is that we want to handle our finances responsibly. While we do provide a "service" (i.e., ministries), it is in a very limited sense in that our purpose in doing so isn't to make a profit. This means that there is nothing wrong with ending up with a zero balance on the books at the end of the year, since the church's purpose isn't to make money. This is why our government call's churches "nonprofit" organizations – because their purpose isn't to make a profit, but to have enough funds to accomplish their mission. Therefore, as long as a church has funds available to pay its debts and obligations they can never operate in the negative, because God has already provided them with the funds needed to fulfill His ministry. So the term that best describes how a church should be financially managed is "stewardship." And this is the term that the Bible uses to describe how a church is to operate also.

Lets look at what biblical stewardship is. . .

Stewardship Defined

STEWARDSHIP — the management of another person's property, finances, or household affairs (note that the Other Person here is God). As far as Christians are concerned, stewardship involves the responsibility of managing God work through the church (Nelson's New Illustrated Bible Dictionary). Therefore, everything that a Christian has (or a church has) belongs to God;

"To the LORD your God belong the heavens, even the highest heavens, the earth and everything in it" (Deut.10:14, NIV: also see 1Chron.29:11-16; Psa.24:1; 50:10-12; Ex.19:5b; 1Cor.10:26).

For a church, stewardship involves the responsibility of managing God's resources and ministries faithfully, and to the best of our abilities. Being good stewards of God's resources isn't an option for a church or a Christian – as the parable of the talents (Matt. 25:14–30) shows that God holds us accountable. So being good stewards means that we are to handle God's resources in the way that God wants us to use them – without being too frivolous or hoarding His resources (as the parable of talents teaches).

Now lets look at what separates the church from the rest of world in the way they handle their finances. . .

Stewardship and Faith

There is another aspect to church stewardship that the rest of the world does not have – we are called to operate in the realm of faith by putting our total trust in God to meet our needs. When we do this, He has promised to supply our needs;

"If you believe, you will receive whatever you ask for in prayer" (Matt.21:22, NIV: also see Matt.6:28-34; Luke 12:27-34).

"And I will do whatever you ask in my name, so that the Son may bring glory to the Father. You may ask me for anything in my name, and I will do it" (John 14:13-14, NIV).

"And God is able to make all grace abound toward you, that you, always having all sufficiency in all things, may have an abundance for every good work" (2Cor.9:8, NKJV)

The church that does not have its needs met by God, is a church that may have a faith problem. This doesn't necessarily mean everyone in the church has a faith problem, but that there could be enough of a problem or an influence within the church to have an impact upon the whole church. The number one reason why most churches struggle financially today is because its members fail to be good stewards of what God has given them, and they do not give to their church as God has directed (Gen.4:3-7; 14:18-20; 28:20-22; 1Cor.16:1-4; 2Cor.8:2-3, 9; 9:12-13). Therefore, when Christians fail to give as they should, the whole church fails to be able to minister to their full potential. Also when a believer or the church misuses God's resources, or they fail to exercise the faith that God requires, then they can expect to have financial problems too;

"You want something but don't get it. You kill and covet, but you cannot have what you want. You quarrel and fight. You do not have, because you do not ask God. When you ask, you do not receive, because you ask with wrong motives, that you may spend what you get on your pleasures" James 4:2-3, NIV).

We must also acknowledge that not all hardships are always related to a faith or sin problem, but may be God's way of bringing about spiritual maturity and growth (Phil.1:29; 4:12-13; 1Thes.3:3-5; 2Tim.3:12; 1Pet.2:20-21; 3:14, 17; 4:16, 19). But if your church is having financial problems, then you need to at least take the time to pray and ask God to reveal if there are any sins that need to be confessed and corrected.

When a church operates in the realm of faith, they are forced to totally rely upon God to meet their needs, and not upon their own abilities. They are forced to recognize and submit to God's sovereignty over our own capabilities and abilities;

"But Jesus looked at them and said to them, 'With men this is impossible, but with God all things are possible'" (Matt.19:26, NIV).

"Now to Him who is able to do exceedingly abundantly above all that we ask or think, according to the power that works in us" (Eph.3:20, NKJV).

Unlike the rest of the world, the church must operate within the realm of faith, and trust in God to provide for their needs. When we put God's programs and plans first, then He has promised to reward our faithfulness and obedience by providing for all our needs;

"But seek first his kingdom and his righteousness, and all these things will be given to you as well" (Matt.6:33, NIV).

Now lets look at another area of church stewardship. . .

Stewardship and Saving

Can or should a church save money? The answer is YES and NO. Again, you have to look at the purpose (i.e., the motive) behind why a church is saving to determine if it is good stewardship. Let's look at a couple of definitions to understand when saving is ok and when it's not; Saving is done for a specific purpose. Hoarding is done for no purpose other than fear of the unknown future (Freedom from Financial Pressure, Mike Gilchrist).

So if your church has a savings account the question is, "what are you saving for?" If this question cannot be answered specifically and purposefully, then they may be hoarding God's money. The next question that needs to be answered is, "is what your church saving for in line with God's purpose and His plan for the church?" Again, if not, then your church is operating outside of God's design. Here are a couple of warning signs that your church is hoarding; 1) If people are paying out of their own pockets to minister to others in the church's name, when the church has the funds available but won't use them, then your church is hoarding. 2) If your church isn't funding its ministries, when it has the funds available, then it is hoarding.

Lets look at what the Bible teaches us about hoarding: All hoarding is wrong;

"Do not store up for yourselves treasures on earth, where moth and rust destroy, and where thieves break in and steal. But store up for yourselves treasures in heaven, where moth and rust do not destroy, and where thieves do not break in and steal. For where your treasure is, there your heart will be also" (Matt.6:19-21, NIV: also see Luke 12:16-21, 33; Psa. 49:11, 16-17).

Here is a summary of what hoarding does: Hoarding robs God of His glory, because it robs us of our trust in God for providing for our needs (Rom.8:17, 32; Luke 11:9-13; 12:24). It robs us from the blessing of having God "out-giving" us (Luke 6:38). It reveals a lack of faith in Christ (Mark 10:17-25). Hoarding can put an extra burden upon those who have to find additional work to support themselves in the ministry (this includes pastors, staff, missionaries, etc; 1Cor. 9:7-14; Luke 10:7; Gal.6:6-10). It fails to recognize and acknowledge that all that we have is God's (Psa.24:1; 50:10-11; Haggai 2:8). It robs us from ministering to those who are truly in spiritual or physical need (Gal.6:10; 1 John 3:17). A church that hoards God's money will reap what they sow (see all of the Scriptures above; 2Cor. 9:6). A church that hoards God's money is serving another god (Luke 16:13; Rev.3:17-18).

So the question now is, how can a church prevent hoarding? Begin by always putting God's work first (Matt.6:33-34). Pray and trust God to meet your needs (Matt.21:22; John 14:13-14). If your church has a need, the answer isn't to hoard, but to take it to the Lord in prayer. If your church is worried about money, then your prayer meetings should be full of those who are truly concerned (Matt.17:20-21; James 4:2b). Stop fearing the unknown and put your faith in God (Luke 12:29-34). It was fear that robbed the children of Israel from obtaining God's blessings, and caused them to wander in the wilderness for 40 years until that whole generation died off (Num.14). The only two people of that whole generation that did receive God's promises were Joshua and Caleb who put their faith in God's promises (Num.14:24, 30; 26:65; 32:12).

There is nothing wrong with a church having a savings account or a contingency fund set aside for emergency use, but you must guard against putting your faith in the funds rather than God. A church should never put their bank account above fulfilling the ministry and purpose of God's church – it will not work;

"No one can serve two masters. Either he will hate the one and love the other, or he will be devoted to the one and despise the other. You cannot serve both God and Money" (Matt.6:24, NIV: also see Luke 16:13).

As with all things, if a church wants to be good stewards of God's resources there has to be a balance of faith and faithfulness to be able to put God's desires above our own desires – even when we are not sure of how God will provide the means to do so.

Now lets look at another important aspect of church stewardship. . .

Stewardship and Accountability

Christians who give to their church have the right to expect that their money be handled correctly by their church and its representatives;

1 Corinthians 16:3, "And when I come, whomever you approve by your letters I will send to bear your gift to Jerusalem. But if it is fitting that I go also, they will go with me."

The word "approve" (Grk: dokimazo) means to approve or consider qualified. In other words, this is speaking of a person who has been scrutinized, or examined, and has been deemed worthy to handle the task. Therefore, the Apostle Paul is teaching us here that those appointed to handle the church's finances should be accountable and trustworthy. Paul also addresses this issue more in 2 Corinthians 8:16-24 where he tells the church about the character of Titus and some other unnamed saints who were about to pick-up and deliver the love gifts given by other churches to take to Jerusalem. These individual's were devoted to the Lord (vv.16-17), and had a burden for the lost (v.18); they also had honorable reputations (vv.19-22) along with a spirit of cooperation (vv.23-24). The church has a responsibility to make sure that those who handle God's resources, do so in a manner that promotes trust, cooperation and faithfulness to God.

We must also recognize that accountability doesn't stop at the church treasurer, but it includes every ministry within the church. Every person who serves in a ministry of the church should be good stewards of the funds that the church has entrusted to them. After all, the church isn't like the government, where you have to spend everything you have by the end of the year so your budget doesn't get cut for the next year. This means that you use only the money that is needed to accomplish your ministry, and not to be wasteful. This also means that you don't cut corners so much that it makes God look like a cheapskate either. This robs God of a good testimony before the world. We also need to realize that when we become wasteful or frivolous with Gods resources, we could hinder other ministries within the church from being able to function as they should. There should be a spirit of cooperation between the various ministries within the church, and a desire to see God's purposes fulfilled in such a way that it brings glory to God.

Finally let me address another issue that often causes us to fail to be good stewards; we often equate "cheap" as being good stewards. In other words, churches often claim to be trying to be good stewards by buying something only on the basis of "saving money." Cheap doesn't always mean better. I have seen a lot of churches go the cheap route, only to end up spending more money in the long run fixing or buying new replacement items for their "bargains." The old saying, "you get what you pay for" is often very true. There is nothing wrong with looking for the best deal, but there is more to this than just the price tag. So being a good steward means that we should get the best value for God's money.

Summary

Being good church stewards is much more than balancing a checkbook or maintaining a positive balance in the bank. Church stewardship goes beyond any methods or means that the world can understand or provide. It has its roots in its faith and trust in the promises of God. It walks by faith and not by sight. It is guided by God's desires rather than our own. It seeks to give to others without ever expecting to receive or to making a profit in return. It recognizes that we are only the servants of the King's treasury and not the possessors of it. The key to being good stewards is to keep all these things in focus as we do our best to be faithful to our Lord.