Capital stewardship campaigns rely on church members making gifts “over and above” their current levels of giving. The best path to increased giving is the spiritual path, where you set your heart on things above. Financial priorities then take shape from spiritual priorities.

One phrase for defining this kind of giving is lifestyle stewardship, a term used to describe a level of giving that affects one’s living. The challenge of lifestyle stewardship is to find ways, boldly and prayerfully, to let your giving touch your living!

King David declared, “I will not sacrifice to the Lord my God burnt offerings that cost me nothing” (2 Sam. 24:24 niv). David understood that the gift that touches the heart of God must first touch the heart of the giver. This is the spirit of lifestyle stewardship: If your gift is for your God, then it must have value and meaning to you.

Often lifestyle stewardship means giving up something in one area of your life so that you can give more of yourself in another. The three keys to effectiveness in lifestyle stewardship are:

• Reassess lifestyle.
• Rearrange priorities.
• Reallocate resources.

By examining these areas of their lives, many Christians have been amazed at their ability to give “over and above.” The steps listed in this brochure are offered to help you in this regard.

Many families choose to rearrange their priorities and give up something in their current budgets in order to give more to a capital campaign. Priority budgeting may mean postponing a planned expenditure for such things as a new car, vacation, home remodeling, or other major expenditure. Many Christians giving to capital stewardship campaigns find the means to give through sacrificial commitments made in faith and coupled with priority budgeting.

Often families have significant short-term expenditures for special needs that can be redirected towards the capital campaign after the short-term obligations are met. For example, a family realized that their daughters would be graduating from college during the last two years of the capital campaign, and consequently, they were able to increase their commitment by thousands of dollars in the second and third years simply by redirecting what they had been spending on their daughters’ tuition. Another example of redirecting expenditures would be committing cash flow that becomes available after a loan is repaid.

Some people receive periodic increases in salary or bonuses from their employers. The temptation for many of us is to increase our lifestyle to fit the higher income. In many instances, families have decided that they will commit the full amount of salary increases to the capital campaign.

Some people have valuable possessions at their disposal. One young man decided that two of his collectors’ baseball cards worth over $20,000 would be the most appropriate means of sacrifice for his family. Other people save money over a period of years for a special project. For example, a couple had saved $80,000 to build a lake cabin. When their church entered a capital stewardship campaign, they decided the needs of the church were greater than their need for a second home.

Often people pray for God to show them a way they can give beyond what they presently see or afford. Sometimes the answers come unexpectedly. A couple had been praying for weeks about their commitment to their church’s capital campaign. Much to their surprise, they received an inheritance of several thousand dollars. They gave the entire amount to their church as part of their three-year commitment, in addition to a commitment from their regular income.

Some family members have extra time they would be willing to use in a part-time job to enable them to give more to the church. This is particularly true for families whose children are grown and away from home and for semiretired or retired couples. In one situation, a man was in the process of retiring when his church entered a capital campaign. He and his wife secured new jobs and gave the first three years of their retirement income to the capital campaign.

Many people own stocks that are worth significantly more than the original purchase price. That is good news. The bad news is that if these stocks are sold, a significant portion of the gain will be lost to taxation. Gifts of appreciated assets typically, investment securities or real estate—can be very advantageous to both the donor and the church. By transferring ownership of the asset to the church, the donor avoids income taxes on the sale of the asset. In addition, the donor receives an income tax deduction for the full market value of the asset. That, in effect, renders the gift less costly to make.

		Sale of asset and net proceeds	Direct gift of asset
	Value of asset	$12,000	$12,000
	Original purchase price	$3,000	$3,000
	Amount of appreciation	$9,000	$9,000
	Capital gains taxes*	$2,340	-----------
	Proceeds to church	$9,660	$12,000
(Asset value minus taxes) *Assumes 12-month holding period, 20% capital gains tax, and 6% state income tax rate.

Though it is important to invest your giving to further the mission of the ministry God has laid on your heart, it is also important to consider the tax implications of making a gift to the church. Before making a commitment of this type, consult your CPA, tax attorney, or other financial advisor.

Giving does not have to be in equal increments over the three-year period of the campaign. You might be able to give more in the third year than in the first two. As you think about your financial commitment to the campaign, think not just of your potential to give right now, but also of your potential to give in the future. It might be that you can make a three-year commitment in which 20 percent of your commitment is given the first year, 30 percent the second year, and 50 percent in the third.

Finally, as you consider your financial commitment to the Lord’s work, you might want to consider estate planning. Many sincere, committed Christians have not made provision for God in their wills and estate planning. Now might be a good time to do that. It might be as simple as including a provision in your will that 10 percent of the value of your estate will be donated to your church. Or, it could involve a planned gift, such as a charitable remainder trust. While such gifts do not provide immediate financial benefit to a capital campaign, they are marvelous gifts of faith commitment to carry on the work of the church for future generations.