Capital Stewardship Campaign

The following message provides further details regarding the resolution, eligibility, application, and approval process for the Capital Stewardship Campaign exception. This exception is designed for churches entering a Capital Stewardship Campaign (CSC) that would otherwise impact a congregation’s ability to achieve their allocation goals for the Funding the Mission Giving Plan.

Applications for CSC exceptions are reviewed by the Exceptions Committee, which is currently composed of eight members: three district superintendents, two pastors, and three laypeople. Stewardship Development facilitates the committee’s communication and administrative needs. The committee considers the merit of each situation, taking into account all factors in an attempt to render consistent and well-informed decisions.

The committee reviews certain criteria prior to making a decision on a CSC exception and reviews various benchmarks to ensure consistency. Knowing the criteria may help a church on your district decide whether or not a CSC request is the best resolution in their circumstance.

A CSC that qualifies for an exception generally has each of the following components:

  *   A local church financial fundraising campaign that is over and above the tithes and regular offerings of local church        donors.
  *   It lasts for a specific time (not to exceed 36 months)
  *   It is to fund facilities to be used for worship or discipleship and is for at least one of the following:
     *   Purchase of real estate for the expressed intent of worship or discipleship
     *   Construction of facilities for said purposes
     *   Acceleration of debt reduction (beyond scheduled loan amortization) on facilities previously constructed for said purposes.

In addition, a church whose CSC exception is approved must agree that, for the duration of the CSC exception, the church will:
  *   Contribute the allocation percentages as prescribed in the Funding the Mission Giving Plan.
  *   Agree to a denominational allocation goal minimum equal to the average of the amount allocated over the previous three fiscal years prior to the start of the campaign. By using the previous three year average of the local church’s Funding the Mission plan goals, the church’s goal would not be less than the three year average of these goals for the duration of the campaign, but the church could give more based on non-CSC income growth that may occur during the CSC.
If a CSC exception is approved as requested, a local church will be able to exclude CSC income beginning the first day of their district’s 2018-2019 fiscal year. Instructions to submit a CSC request:

A written summary of the campaign and detailed explanation for the request is to be included with the completed application (available at fundingthemission.org). Once the local church has received the approval of the District Advisory Board and district superintendent, the request and summary are sent by the local church to the Exceptions Committee at exceptions@nazarene.org.


After submitting a CSC request:
  1.  Within a week, the applicant will receive an email confirmation that the application has been received.
  2.  Within 45 days, the Exceptions Committee will review the application and make a decision.
  3.  Within 60 days, a written response will be sent to the pastor. A copy will be sent to the district superintendent, jurisdictional general superintendent, and USA/Canada regional director.

If you have any questions, please feel free to contact us at <mailto:stewardship@nazarene.org>. We are happy to answer any questions you may have.

Blessings,
Your Stewardship Development Team