The Bible plan for the support of God's cause in the earth, enjoins faithfulness both in the payment of tithes and in freewill offerings. The larger part of the tithe Paid by the church members is used in the local and union conferences for general and evangelistic expenses, less than one per cent, or 9.1 cents of each ten dollars, regularly reaching the General Conference for administrative purposes. It is evident, then, that very little money from this source is available for carrying on an extensive missionary program, and it is necessary for the General Conference largely to rely on liberal offerings in financing a world-wide mission endeavor.
The offerings for foreign missions in the Seventh-day Adventist denomination are raised through the mediums of the Sabbath school, the Harvest Ingathering, Midsummer and Annual Offerings, Week of Sacrifice, weekly mission contributions, and various other collections. The largest single source of offerings is the Sabbath school. The Sabbath school goal has been set at 50 percent of the total mission fund; and this goal has been more than reached in North America during every year but four since 1923. Taken as a whole, the total Sabbath school offerings in the North American field since the beginning of 1919 have amounted to more than all other mission funds raised in that territory. Owing to limitations in the foreign divisions, however, this standard has never been quite attained for the whole world field, although in 1932 the Sabbath schools of the entire General Conference raised within $13,000 of the amount that was secured from all other mission-fund sources.
The offerings for the support of missionary work and other endeavors are all on a freewill basis. Experience has proved, however, that for promotional purposes and in order that the estimates of receipts may be more accurately computed, membership goals or standards have an advantage. The first general goal for missionary offerings was an average of to cents a member a week. This was later increased to 15 cents, then to 20 cents, the latter figure continuing as the goal for a number of years.
A sum equal to 15 cents a member each week was needed at the time of the 20-cent goal, to carry on the mission operations of the denomination. All that was secured above this amount during any year was turned back to the union conference from which it came in the proportion to which each union had exceeded the 15-cent average. This returned sum, later called the "comeback," was to be used in the liquidation of institutional indebtedness in the union in which it was collected. A considerable benefit was realized in a number of union conferences from this plan.
The standard mission goal was later increased to 25 cents a week, the General Conference then needing an average of 20 cents a member, instead of 15 cents, to carry on its expanding mission program. That there might not be divided interest and efforts in soliciting funds in the field, the amount above 20 cents was largely returned to the unions for special purposes, 3 cents being designated for institutional indebtedness, cent for advanced school improvements, and s cent for indebtedness on the College of Medical Evangelists.
Because of the heavy demands from the fields for mission operations after the World War, at the General Conference Council held in Boulder, Colorado, in 1919, the 25-cent requirement was doubled, making a weekly quota of 50 cents a member in North America. The division of this amount remained in the same proportion-6 cents being returned to the unions on institutional obligations, 2 cents for school improvements, and 2 cents for the medical college indebtedness.
The next year, 1920, the needs of the work were further emphasized, particularly in Europe, and to meet these urgent requirements the 50-cent quota was advanced to 6o cents a member per week. Although many churches, a number of conferences, and several union conferences in North America have exceeded the 6o-cent standard, the highest membership average for the field as a whole has been a fraction of a cent below 50 cents a week. The 6o-cent goal, however, was retained until the be-ginning of 1933, when, on account of the stringent economic situation, it was deemed wise to place it at 40 cents a member a week.
Funds contributed for mission purposes by the individual members in North America are passed intact through the church, conference, and union conference treasuries to the General Conference. From there they are distributed by appropriation to the various interests, the larger part passing through the overseas divisions for the support of mission enterprises within their territories.
In the division fields, mission offerings are handled in the same way as at the home base in North America, until they reach the division treasury. From the division, they are all reported to the General Conference, so that the headquarters office can record the entire world mission contribution. But in some of the divisions that have mission territory of their own to support, a part of the mission offerings are remitted by reversion back to the division from which they came.
The "Comeback" Plan
In order that the endeavor for raising money in various sections of the field might be strengthened by a unified purpose, the General Conference has favored the concentration of all efforts upon a few major lines of solicitation. Formerly, heavy campaigns were launched in the local and union conferences in North America for debt relief, institutional improvements, and other purposes which often were a source of detraction from the raising of mission funds. To remedy this perplexing situation, a plan was adopted of allowing a certain portion of the total funds raised for mission and general purposes to go back to the union conferences and institutions to meet some of their particular needs. These funds returned are now known as the "comeback."
The comeback formerly consisted of all funds raised in a field above a certain average annual amount a member. During the last twenty years, however, the plan has been adjusted and modified, until at the present time it is somewhat complicated. Although the present comeback plan in North America is ostensibly based on an increasing percentage of the total mission offerings received as related to average cents a member, in actual practice it has been adjusted and new percentages added until it is difficult to trace through and is in need of revision. It has come now to consist of a straight 19.4 percent of whatever mission funds are raised in the conferences, and this sum is distributed for the various designated purposes as the money is received by the General Conference.
The Church Extension Fund, which assists in building churches in home and foreign lands, the ministerial internship plan, the College of Medical Evangelists, debt reduction for schools and sanitariums, college subsidies, educational equipment, and church schools, all have their share of the comeback. That the fields most successful in the raising of money may assist those unions in which the funds are not so plentiful, a portion of the comeback for institutional purposes is divided equally according to the classes of institutions in the territory. The remaining part of the union comeback, or approximately one half, is returned in proportion to the mission offerings raised in the respective union conferences. The comeback fund consists at the present time of 18.4 per cent of the regular mission offerings, or 40-cent-aweek fund, raised in the North American field.
Here is presented a brief summary of the main features of the present comeback plan in North America and the percentages of distribution:
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