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MINISTRY TRAINING · MODULE 11 · UNIT 2 OF 4

Budgets and Restricted Gifts

Study passage: Luke 14:28-30. Read the whole surrounding chapter before relying on this unit.

Teaching and interpretation

Planning precedes major financial commitments. Build a realistic annual budget that distinguishes rent, staffing, safeguarding, technology, outreach, reserves and emergency assistance. If a donor restricts a gift to a stated purpose, document it and follow governing law and terms. Never promise a specific measurable ministry outcome without evidence.

Pastoral case to discuss

A campaign raises money for emergency meals, but the organization wants to spend it on unrelated advertising. What questions govern that decision?

Describe the relevant facts and what you would still need to know. Do not present assumptions as the person's motives, diagnose a disorder or make unverified claims about Scripture.

Required practical exercise

Draft a sample quarterly budget with restricted-fund tracking, approval thresholds and transparent reporting.

Support your answers with passages in context and distinguish biblical teaching, historical interpretation, modern professional standards and personal judgment. Keep real people's details confidential.

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