The Combined Offering Plan supports all levels of the church by putting all funds collected into one pool. Every Sabbath, all offerings (including Sabbath School Offerings) received in the pool are distributed according to a voted formula approved by the division: Retained for ministry in the local church is 50-60% of total offerings. The offerings passed on to the General Conference for world mission makes up 20%, and this percentage supports the ministries and needs that are promoted and listed in the Calendar of Offerings. Giving to special projects is also available in this plan. The distinctive feature of this plan is that a significant portion of each week's offering remains directly with the local church for operational and local ministry needs.

Divisions using this plan include ECD, ESD, IAD, NSD, SAD, SID, SPD (Island Fields), SSD, SUD, WAD.