Salt Lake City – The four special offerings currently received by the Presbyterian Church (U.S.A.) will be reduced to three, and proceeds will be distributed to causes instead of programs after the denomination’s 226th General Assembly (GA) accepted the recommendations of a special task force that studied the current structure.
The changes will take effect for the 2026 offerings.
The Special Offerings Task Force’s recommendation (FIN-12) included eliminating the Pentecost Offering and moving the ministries it has supported to a restructured Christmas Joy Offering.
“One of the new facets of the approved recommendations I am most excited about is the combining of causes currently interpreted through the Pentecost Offering with causes interpreted through Christmas Joy,” said Wilson Kennedy, associate director for special offering and appeals for the Presbyterian Mission Agency (PMA).
“These combined causes tell a powerful story of how the church forms leaders across the ages for transformative service to God. All congregations, mid councils and individuals who are passionate about youth and forming leaders will find the new Christmas Joy Offering a compelling way to participate in God’s mission.”
“All congregations, mid councils and individuals who are passionate about youth and forming leaders will find the new Christmas Joy Offering a compelling way to participate in God’s mission.” — Wilson Kennedy
The Peace and Global Witness Offering will be renamed the World Communion Offering and its receipts held by the denomination, instead of percentages being kept in congregations and mid councils.
The recommendation to eliminate the percentage breakdowns – 25% to congregations, 25% to mid councils and 50% to the denomination – was a stumbling block for some commissioners, especially since the funds would then only become available through a yet-to-be-created grant process by which congregations, mid councils and others could make requests.
Several commissioners said small congregations, especially, likely would have difficulty with a grant process. In addition, many congregations count on their share of the offering to fund some ongoing ministries.
An amendment failed that would have allowed congregations to opt out of the grant process and to retain 25% of their congregation’s offering.
An underlying concept of the task force’s suggestions stems from the move from program-based to cause-based.
The GA-approved shift demonstrates a move from program-based to cause-based giving.
The changes in the One Great Hour of Sharing (OGHS) offering provide a good example of what that looks like.
Currently, OGHS proceeds are divided among the Presbyterian Disaster Assistance (PDA) and Committee on Self Development of People (SDOP), 32% each; and 36% to the Presbyterian Hunger Program. Under the recommendation adopted Tuesday, July 2, those specifications would be removed.
The task force said this change permits “staff and elected leaders to make the appropriate decisions so that gifts can best be used to fulfill the organization’s mission goals.”
Recognizing the coming unification of the Office of the General Assembly (OGA) and PMA, the task force said: “This will be especially important and relevant if the three programs in question are ever realigned or adjusted in relation to their counterpart programs in other agencies.”
Commissioners did express concern about whether PDA would continue receiving the funds it needs to operate. However, Sara Lisherness, PMA deputy executive director for mission, assured them it would be protected.
“PDA will have the money to support every disaster response that comes along,” she said. “We have no plans to diminish that commitment and support. In fact, we think these changes will help PDA to grow.”
Also, “caused-based or value-based fundraising is how donors prefer to give,” task force co-moderator Vince Patton told commissioners. Reduction from four to three offerings also addresses the “excessive donor fatigue” congregations are experiencing.
Reduction from four to three offerings also addresses the “excessive donor fatigue” congregations are experiencing.
Among the benefits the task force cited were fewer offerings with clearer themes and more desired impacts; increased flexibility for allocation to make ministries more adaptable by removing fund restrictions; and empowering the PMA board and executive staff to fulfill mission objectives.
“We are committed to ensuring that all congregations know about the impending changes to the church-wide Special Offerings,” Wilson said. “We look forward to sharing more information as plans are confirmed.”
The task force projects the changes would increase total offerings from the currently projected $11.19 million in 2026 to $12.56 million.
The task force projects the changes would increase total offerings from the currently projected $11.19 million in 2026 to $12.56 million. Currently, about 7,000 of the domination’s 8,000-some congregations participate in at least one of the offerings, Kennedy said.
The new Special Offerings and their beneficiaries are:
Christmas Joy Offering, during Advent: at-risk children, youth and young adults, leadership development for people of color, Presbyterian-related Schools & Colleges Equipping Communities of Color, 35%; and the Board of Pensions assistance program for servants of the church in need, 35%.
One Great Hour of Sharing, interpreted during Lent and received on Palm Sunday and/or Easter Sunday: disaster, hunger, poverty, climate change and immigration, migration and refugees.
World Communion Offering, interpreted beginning Labor Day and received on World Communion Sunday: grants to other councils of the church reflecting WCO values. Proceeds would also be available for causes that include aspects that may be described as reconciliatory, including racial justice, gender justice, peacemaking, global witness and ecumenical and interfaith relations.
