“In the last extremity, before this work shall close, thousands will be cheerfully laid upon the altar. Men and women will feel it a blessed privilege to share in the work of preparing souls to stand in the great day of God, and they will give hundreds as readily as dollars are given now.”—Ellen G. White, Counsels on Stewardship, p. 40


People putting God first (Gal. 2:20).


Inviting members to trust God as Owner and Provider, and to partner in His final mission through regular and systematic giving.


Each year, an additional 2 percent of the membership, at the start of the year, is participating in tithing and regular giving.


Area 1: Spiritual Empowerment 

Members are nurtured spiritually, with a focus on the God-first principle, through home visitations, weekly offertory devotionals, regular stewardship sermons, annual commitment ceremonies, and other relevant activities.

Area 2: Education

All segments of the church membership, including prospective members, should receive adequate training in regular and systematic giving, in their responsibility of supporting the local and worldwide mission equitably, in management of personal finances; and other relevant topics based on the Bible, Ellen G. White’s book Counsels on Stewardship, and her other writings.

Area 3: Accountability and Transparency

Stewardship leaders encourage and work together with the leadership of the church to establish an internal control system, comply with the Use of Tithe guidelines, assist in ensuring that regular financial information is provided to all members, and engage in other actions that contribute to building trust.


Local church stewardship leader/treasurer should report about the achievement of the goal to the church board at least once every quarter.

All administrative units should report about the achievement of the goal to the next higher organization at least once a year.

All local churches and the local conferences should report on the execution of the lead measures to the next higher organization at least once a year.

Account, Review, and Plan (ARP) meetings should be held at least once a year and involve stewardship leaders and their counterparts at the next higher organization to discuss the achievement of the goal and the execution of lead measures.


• Prepare and share the weekly offertory devotionals (readings and videos).

• Prepare and share the Stewardship monthly God-First newsletter.

• Prepare and share the quarterly Dynamic Steward magazine. Develop and share a stewardship curriculum for use by Adventist colleges for theology majors.

• Prepare and share social media postings.

• Prepare and share the Annual Stewardship Emphasis Week material.

Share other GC-sponsored productions.

Educate about the relevancy of practicing the principles of the Combined Offering Plan.

Assist in the distribution of Stewardship materials prepared by divisions or sister organizations.

Host ARP meetings for division stewardship leaders.

Provide Training of Trainers (TOT) for stewardship educators.


Recognizing that all ministries of the church are already nurturing people to embrace stewardship principles at-large; the Stewardship Ministries Department’s mandate is to focus, but not exclusively, on inviting members to trust God as Owner and Provider, and to partner in His final mission through regular and systematic giving.


Following the recommendation of the 2002 GC Spring Council vote, the GC Stewardship Ministries Department will encourage the adoption and application of the Combined Offering Plan by the divisions, explaining the plan and showing its advantages.

“The home missionary work will be farther advanced in every way when a more liberal, self-denying, self-sacrificing spirit is manifested for the prosperity of foreign missions; for the prosperity of the homework depends largely, under God, upon the reflex influence of the evangelical work done in countries afar off. It is in working actively to supply the necessities of the cause of God that we bring our souls in touch with the Source of all power.”Ellen G. White, Testimonies for the Church, vol 6, p. 27