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EIGHT GENERATIONS LIVING GENEROUSLY
transforming generosity
ENTER A SEASON OF GENEROSITY IN YOUR CHURCH OR PERSONAL LIFE WITH SEASONS OF GIVING Ideal for churches, Christian small groups* or personal reflection, this new study includes two four-week studies on the biblical generosity of our time, talents, money and other giving.
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* Leader’s Notes included, along with icebreakers and group exercises.
transforming generosity
about us We are Stewardship, a charity that effectively releases resources to support individuals, charities and organisations worldwide. Our mission is to enable you to live and give generously, advancing God’s Kingdom. We believe that generosity is transformational, for the giver and for the receiver. Our work inspires and supports a generous resourcing community, with transformational results. We are delighted to partner with you in your journey of generosity. contact us PO Box 99, Loughton, Essex, IG10 3QJ 020 8502 5600 enquiries@stewardship.org.uk stewardship.org.uk You can contact the editor by emailing editor@stewardship.org.uk Editor: Craig Borlase Design: adeptdesign.co.uk Stewardship is the operating name of Stewardship Services (UKET) Limited, a registered charity in England and Wales no. 234714 and a company limited by guarantee no. 90305
editorial Jesus is immensely attractive to every generation Rev. Sandy Millar, founder of ALPHA.
Generosity is at the heart of the Christian faith. It sparked Creation, fuelled Salvation and is intrinsic to any understanding of the Trinity. The choice to share and live selflessly for the benefit of others is one of the defining characteristics of the Christian life. It combats social problems, strengthens community and draws us closer to God. In this issue we explore generosity through the eyes of believers from 11 to 85 years of age. What we discovered supports Rev Sandy Millar’s wonderful assertion - Jesus is immensely attractive to every generation! As we pass from one generation to another, so too, do we pass from one season to another. Birth and death become the bookends to a wild array of experiences – some good, some difficult, some unexpected and some deeply unwelcome. Yet in every season whether good or bad, God is with us and we are not alone. May I encourage you to consider our latest resource, Seasons of Giving? It contains two short Bible study courses designed to help groups consider the challenges and opportunities in life by drawing inspiration from scripture, listening to God and each other and through prayer. Seasons is not a shortcut to a stress-free life. Instead it helps us re-examine some of the foundations on which our lives rest, looking afresh at our priorities and assumptions – whether we’re 11, 85 or somewhere in between. Michael O’Neill, CEO Stewardship
Like what you read? Use your Stewardship account to lend your support 3
news in brief a hat-trick for 40acts 40acts, our inspiring Lent campaign, returns in 2014 as an award-winning project! In October, we won a prestigious Jerusalem Award for the campaign in the social networking category and scooped two more at the Christian New Media Awards in November; Innovative Use of New Media in Outreach and the People’s Choice award. Last year, over 13,500 signed up to do Lent generously, and we notched up over 3,700 likes on Facebook, over 130,000 hits to the 40acts website and over 1,800 followers on Twitter. Contributors included Rob Parsons, Lord Michael Hastings, Chine Mbubaegbu and Krish Kandiah. The 2014 campaign promises to be our biggest yet, reaching out to even more generous people, churches and their communities. Join us at 40acts.org.uk
fleshandblood One year on and this innovative campaign, sponsored by give.net, has reached 30,000 church leaders of all denominations with the message of blood and organ donation. Thousands of Christians from around the country have registered to donate, 17 new churches have volunteered their buildings as potential blood donation venues and at the Greenbelt festival a new donor was registered every 2 minutes. Fleshandblood.org
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features 8
Caitlin O’Neill
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Alexandra Khan
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Frog Orr-Ewing
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Ruth Whitaker
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Mike Pilavachi
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Tony Woodward
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give.net – the place for Christian fundraising We’ve been delighted at the response since the launch of our online fundraising website. The stats speak for themselves. With over £825,000 raised and over 1000 fundraising pages created, give.net is going from strength to strength.
Rev Sandy Millar
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Brother Andrew
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legal and financial roundup
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consultancy helpline The magazine is printed on paper from farmed forests: for each tree felled, another is planted. The paper is chlorine-free and environmentally friendly.
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40 DAYS OF LENT
SIMPLE ACTS
Ever wondered what might happen if you made a habit of generosity? Join Stewardship’s ‘award-winning campaign’. Take the 40acts challenge: step out of your comfort zone and help make your world, your community, your workplace a better, kinder, more generous place.
GIVE IT A GO YOURSELF Sign up at 40acts.org.uk for daily reflections and challenges from 5 March to 20 April.
GO FOR IT AS A GROUP OR FAMILY 40ACTS TOGETHER For churches, workplaces, youth groups and families. Use our free group resource packs and get everyone involved. Free resources for churches, workplaces, youth groups and families available shortly; including activities, wallcharts, bible studies, sermon notes, videos and more 6
40acts.org.uk
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40 REFLECTIONS
OF GENEROSITY ACT 5 BUY FAIRTRADE Previously I would only have bought Fairtrade items if they were on offer – act 5: Buy Fairtrade challenged my views and thinking. During Lent I made a conscious effort to seek out Fairtrade items which I still do. A small, but significant change. Thank you 40acts! Fiona
ACT 14 BE COURTEOUS ON THE ROAD I drove around all day being especially courteous in my car, but then I realised it didn’t just extend to the car. In the gym, in the supermarket, at home, in the kitchen – so many ways to be courteous to our fellow human beings. Helen
At the heart of the Easter message is God’s amazing generosity – his gift of salvation. 40acts will change the way you think about Lent, and help unlock generous habits, relationships and communities. Join 13,000 others in the 40acts challenge this year and start every day in Lent with a short reflection and generosity challenge.
com/40acts
@ 40acts
JOIN US THIS LENT AT
40acts.org.uk
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Caitlin O’Neill
LEARNING TO LISTEN What makes an eleven-year-old girl want to spend a day at an apologetics conference?
If you get too defensive, people don’t listen. You have to explain what you believe with clarity. 8
Photo: REBOOT/Oxford Centre for Christian Apologetics
We asked Caitlin O’Neill.
Share: Recently you went to an event called REBOOT. Can you describe what happened throughout the day? Caitlin: I was younger than most of the participants and felt really small, but I am so glad I went. I heard questions and got to really think about how I can share my faith with other friends. Share: Like?
Share: And...?
Caitlin: How to share what you believe. If you get too defensive, people don’t listen. You have to explain what you believe with clarity.
Caitlin: They said, “Maybe that’s why heaven is thought of as the land of milk and honey?” Some other questions I liked were: What age will people be in heaven? Will they meet up with their families?
Share: Most people your age don’t go on study days to learn more about Christianity! Why did you want to go? Caitlin: I read The Case for Christ by Lee Strobel and that really made me keen on how to share my faith. I thought this conference would help me. Share: Did it? Were you glad that you went? Caitlin: Yes, I am glad I went. It helped me understand the importance of listening properly. Share: What was the best bit of the day? Caitlin: Some of the advice about ways to approach people; like listen to them and be respectful and careful how you approach their values and beliefs. You don’t want to put what you believe – your will – against their beliefs. Listening is important. Share: Did you ask any questions? What was the most interesting question you heard? Caitlin: I didn’t ask any questions. I listened and took notes. The question I never thought of before was ‘If there is no killing in heaven, will people eat meat in heaven?’
Share: Do you think that going to REBOOT has already made a difference to how you talk to people or how you think about your faith? Caitlin: I still have the same principles – be kind to others and listen to them – but now I see that the best way to present the case for Christianity is to ease into it, not bring it up suddenly. Since one of my friends asked me about what I believe, I’ve been trying to gently help her to understand my beliefs so she can make her own decisions. Share: What else do you think that churches can do to help people your age to strengthen their faith? Caitlin: Churches need to make a safe place, even in Sunday schools, where people can go and ask questions and think about the reason for believing in the Bible. Share: What do you think church leaders need to learn from young people in order to make better church? Caitlin: Listen. And ask questions about what we believe.
wycliffehall.org.uk/occa
REBOOT is organised by the Oxford Centre for Christian Apologetics. For more information on the September 2014 REBOOT day, visit rzim.eu 9
Photo: The Oxford Centre for Christian Apologetics
Frog Orr-Ewing
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MILLENNIALS AND GENEROSITY
For many in their thirties and older, the current crop of teens and twenty-somethings – known as Millennials – are baffling. Theirs is a world of constant status updates, artfully-snapped selfies and aspirations shaped by a world of reality TV and cheap celebrity. What on earth are these so-called narcissists going to do to the world of charity? Does generosity have a place in their world? And if so, could it be that they might have something to teach the rest of us? We spoke with Frog Orr-Ewing – Chaplain at the Oxford Centre for Christian Apologetics and Rector of Latimer Minster – about how to work with and nurture faith in Millennials.
Share: Before we get onto the negatives, let’s start with this; what do Millennials bring to the table? Frog: They bring so many positives to the table. Firstly, there’s such a good side to the fact that they have a greater affinity for heroes. They see the good of celebrating their heroes and their leaders. Then there’s a holistic thing; they care about issues. Fair trade, the environment, equality, caring for people – for Millennials there’s no question of whether it’s right or wrong for Christians to be engaged in transforming society, so as soon as they hear there is sex trafficking they want to do something about it. Getting involved is a no-brainer.
Share: What about the negatives? Frog: One of the big social theorists, Jean Twenge, identifies the problem of narcissism in ‘Generation Me’. In the early 1950s only 12 percent of teens aged 14 to 16 agreed with the statement “I am an important person.” By the late 1980s [in the USA] an incredible 80% percent – almost 7 times as many – claimed they were important. Twenge traces it back to child rearing and education and the concept in the 80s that what children needed was to have their self-esteem boosted. So they became trophy kids (rewarded just for showing up), self-obsessed, mollycoddled by helicopter parents, allowed to never grow up, locked in a perpetual state of teenagerdom, with little sense of responsibility. Having their self-esteem boosted had the unintended consequence of making people depressed and believing that the universe revolved around them. In the UK we’ve seen things differently – more positively (highlighting things like volunteerism, optimism, lack of cynicism, communitarianism, heroism, holistic) – but lately we are beginning to hear the dark side of Millennials. There’s a huge gap between being told you’re brilliant all the time and the reality of employment, real life and adulthood. When it hits you, it hits you hard. Adulthood, or an even vaguely critical assessment in a job review, can see them bottoming out with few good coping mechanisms for disappointment.
And the third thing is the hurt. Many of them share a past that comes from a broken or reconstituted home, and that past – or perception of it – has left them wounded. Because of this, there’s no taboo about mental illness, depression or broken homes. The only taboo is having a taboo.
LOL
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Share: Not a good time for a recession, then? Frog: An enormous cultural shift has happened. The consequence of the recession hitting at exactly the time the Millennials left education has meant that there are a lot of large companies that have stopped hiring anyone young. The people in power are worried about the future, and are holding on to their jobs. Because they’re not moving, social mobility comes to a grinding halt. The people who suffer are the ones who have not yet got on the job ladder, and we have seen huge unemployment in graduates, which goes against all they have been brought up to believe. They felt like they had a social contract, that the system would give them a job if they did the right thing. But the system no longer exists. 14
Share: And how has this affected the Church? Frog:Â The Church has felt it too. For a lot of churches the numbers of people who were prepared to be lay assistants have almost totally vanished. Many churches used to have people doing a year out and then staying on and volunteering, but not so much now. The combination of debt and the desire to get something out of it for themselves has changed how Millennials see things. They could approach volunteering by asking what they are going to get out of it, rather than what they are going to give. So we are seeing more and more adverts for interns that try to upgrade the experience; offering a qualification, access to the senior leader, or just a whole lot of fun by going to big festivals, and events. It has meant that smaller churches are finding it hard to find someone who is happy to serve in the local church context.
Share: So how do you work with them? Frog: I love working with Millennials and young adults, especially where their aspirations are really good. We act more as a mentor, looking at character development, using some less sacred language – personal transformation, reaching one’s potential – and we tell them that it will take five years to develop Christian maturity, not just a 10-week course. Our capacity to manage hurt and pain should be the hallmark of great churches. We try to prepare them for the crash, and for disappointment, for the moment their initial enthusiasm wears off – and to let them know they are still loved and secure. This means as leaders our relational commitment to them lasts much longer than it might have done before. We reached out and befriended many of the formerly disillusioned young adults when we moved here [to start a new church – Latimer Minster, Beaconsfield]. Some had become disillusioned after a church split in their childhood church, and several years later hadn’t gone to church again. They hadn’t stopped believing, but decided to stop going completely. Generation X did things differently. When the initial enthusiasm wore off and people let them down, they’d reduce their expectations, get cynical but remain at church – even if they weren’t all that happy about it. But a lot of Millennials don’t make it past this point – cynical or otherwise. So the more we can help them prepare for the fact that they will feel let down and disillusioned at some point, the better.
#YOLO
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They felt like they had a social contract, that the system would give them a job if they did the right thing. But the system no longer exists. All Millennials have grown up with a strong state. The older ones like me grew up with a bit of Thatcher and a bit of Major, seeing the state as not so positive, as a necessary evil. But those that grew up under Labour can’t imagine the state as something that’s not positive, and they see charities and churches in a similar way. I’m seeing people treat churches as an institution – very positive at first, then very upset when it lets them down. With Millennials, those that do make it past the point when their high expectations are dashed by gritty reality, have the capacity to become very good leaders. Finding and developing younger leaders is not easy, and it means we start investing earlier – in their early teens – and carry on for much longer. I’m looking at several years of relationship in order to train social, spiritual and business heroes for the next generation.
@missionalfrog Theminster.org
#selfie
theminster.org
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Ruth Whitaker
RIGHT MOVE 16
Photo: Mission Aviation Fellowship
MAKING THE
By the time most people are in their forties, the notion of making a dramatic career change can be daunting. Not impossible, you understand, but not something to be taken lightly. Little wonder that many get no further than browsing the recruitment sites or daydreaming during the weekly sales meeting. Not Ruth Whitaker, though. Having spent the first half of her career working exclusively as an engineer in the aeronautical industry, she took her biggest leap to date and moved from the process-driven structures of industry to the faith-led world of the charity sector.
I could look back and see it was all preparation and relevant – a bit like it was for poor old Moses. Today, seven years on from taking on the role of Chief Executive Officer of Mission Aviation Fellowship (MAF) – the charity best known for getting aid, aid workers and missionaries to some of the most remote communities on the planet – Ruth can see the ways God was clearly at work in her transition. “I used to think, what use is this in the kingdom?” she says of her years in the commercial sector. “I’d travelled to some interesting places and stayed in some very smart hotels, but what use was it really?” The answer came loud and clear when, after years of being a supporter, volunteer and eventually board member for MAF, Ruth was encouraged to apply for the position of CEO, to update and lead the organization into a new era.
“For a long time, I had the thought that one day I would work for MAF. I felt a calling and a desire to be in the Lord’s will for big changes in my life, but it took time for me to have that calling confirmed. You might call it a revelation of the obvious.” Part of that confirmation was gaining a fresh perspective on the way that past experiences could be used to prepare her for the new role. “I thought it was interesting that the Lord had led me to have quite a long introduction to MAF, and fascinating to see the way He weaves things into our lives to prepare us. Obviously the aircraft were a different size but I learned a lot in industry and had a lot of varied experience. I could look back and see it was all preparation and relevant – a bit like it was for poor old Moses, only without having to spend so long looking after sheep.” Ruth wasn’t born when MAF was founded, and it was into different skies that the first planes flew. “In the 1940s the view was that MAF would help encourage development in remote areas and then no longer be needed. But sixty years later many countries remain underdeveloped, and the presence of HIV/AIDS, war and natural disasters means that many places have a much greater need than ever. Act 1:8 says ‘You should be my witnesses to the ends of the earth.’ MAF is doing this. Taking the Gospel is practical, and we want to see lives physically and spiritually transformed. There’s still plenty to do.”
maf-uk.org/purpose
MAF
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Mike Pilavachi
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THREE GENEROUS INFLUENCES
There I was, with the poorest of the poor, in awe of the ways they were showing me how to be generous, hospitable and how to bless others.
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I remember the first time that John Wimber [founder of the Vineyard church movement] visited St Andrew’s, Chorleywood. He arrived from California with a team of about 25 young people, and the vicar [David Pytches] and PCC were horrified. How could the church afford to pay all these airfares and hotel bills? “Who said anything about paying?” said John. “We’ve raised our own money and are paying our own way. We just ask that if God blesses you while we’re here, then give it away.”
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It was typical of John. Later, I heard stories of him inviting people to take anything they wanted from the Vineyard warehouse in California. I love the way he taught that when we have been blessed by God we should then pass it on to someone else entirely. What a biblical principle. I saw generosity in David Pytches as well. He was always so generous with his time, with his encouragement. He put himself out for me, displaying a truly generous heart. It made such a difference in my life to have someone that was willing to invest like that in my life.
A little under twenty years ago I was on my first trip to South Africa. We visited a church in Inanda, an incredibly poor township outside Durban. They had no electricity, no running water, nothing. Their worship was exuberant and heartfelt but it was the offering that got me. Two people stood at the front, with eyes closed, holding a plate in front of them. It was clear this was the highlight of the meeting as people danced forward and put their pennies in. They were completely abandoned to joy, and it was a living, breathing, dancing example of what Paul describes in 2 Corinthians 9:7: not giving reluctantly or under compulsion, but cheerfully. That word for cheerful could also be translated as hilarious, and that’s exactly what the mood was like in the church during the offering. I never saw an offering like it – I wanted to go around again, it was such fun. They had nothing, but gave so joyfully and then they even put on an unbelievable meal for us. There I was, with the poorest of the poor, in awe of the ways they were showing me how to be generous, hospitable and how to bless others.
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There’s a challenge today for anyone working with young people; how do we help them to move on from consumerism and individualism – which mitigate against generosity – to become generous disciples of Jesus? Generosity is all about community, and generosity is the opposite of consumerism. It can be a hard lesson to teach, but those that get it will get it fully.
soulsurvivor.com Soul Survivor
20032886 Photo: Soul Survivor
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Tony Woodward
Giving is an expression of appreciation for what the Lord has done for us.
CELEBRATING THE LORD’S PORTION
“We don’t think of ourselves as especially well off or even particularly generous, but we are very committed and methodical with our giving to the Lord.” These are Tony’s opening words, as we sit down to talk about his and his wife Sylvia’s lifetime of giving to God’s kingdom.
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Tony’s passion for giving was formed and shaped as a small boy, sitting around his parents’ dining table, listening to the stories they recounted of their own giving, especially to missionary friends in far-flung places. “This was long before the internet and email. We would parcel up goods or send money and then not hear anything, often for months. Then out of the blue one of those flimsy airmail letters would arrive, usually recounting blessings of God’s wonderful timing. I remember one family were about to sell all their wedding presents for much needed food when our gift arrived. These events had a profound effect on me which I have carried through my life. “1 Corinthians 16: 1-4 reminds us that Christians should give regularly and systematically. It doesn’t matter how much; tithing is a practice of the Old Testament whereas the New Testament teaches that we ought to give joyfully and also have some over to give spontaneously. To us, giving is an expression of appreciation for what the Lord has done for us.” Back in the mid 1960s, after university, Tony started work and received a modest salary. At the same time he started his Giving Journal. “I called it the Lord’s Portion,” he explains, showing me the very first entry, dated September 1967. “I gave £11 away that month; £5 to our church, £3 to a local Christian worker and £3 to a mission agency.” True to his word, every month since then Tony’s giving has been carefully noted.
Two of the Woodwards’ three granddaughters are now at university. Has the ‘giving gene’ been passed down through the generations? “I think it is much harder now for young people starting out in life; with an economic downturn, student loans and debt, but also the lure of materialism and a wealth of choice that just didn’t exist fifty years ago. Our advice to our granddaughters is to avoid frivolous debt at all costs, put God first and always give with a glad heart.” Today, Tony and Sylvia’s Giving Journal still records all their decisions, but their monthly log is now much more complicated due to investments, dividends, gift aid and a much longer list of recipients. Yet their enthusiasm and heart’s desire is as strong now as it was when they were in their twenties. Tony shares a much-loved quote from Billy Graham: “God has given us two hands – one to receive with and the other to give with. We are not cisterns made for hoarding; we are channels made for sharing.” Over a lifetime of giving, Tony and Sylvia have learned the value of making the kind of choices that keep the channel moving freely.
Tony & his wife have used a Stewardship giving account since 1961 – have you got a story to share of how your account has helped you give? Please send us your stories using the details on page 3.
Of course, over half a century, the Giving Journal has become filled with details of various donations, but the Woodwards’ pattern of giving has remained pretty much the same. “There have been times in our lives when exceptional circumstances have meant we had to cut back in some way,” says Tony. “But,” adds Sylvia, “we have always tried to make up the gap later on, so our giving has remained constant.” 21
Rev Sandy Millar The questions that people ask now are different from even five years ago.
CHRISTIANITY WITHOUT THE... During his time as Vicar of Holy Trinity Brompton, Rev Sandy Millar helped churches find new ways of connecting with their neighbours. We caught up with him to chat about truth, community and getting the message across.
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Sandy: There’s a great hunger for truth in every generation. What I’ve found is that with the decline in Sunday school attendance and confirmation and RE not being taught so much at school, people have less hostility and preconceptions towards Christianity. You’re skiing on fresh snow with them. Every generation is dealing with the same issues and niggling questions. Share: Is there a down side to that? Sandy: Yes, there’s more apathy and self-confessed ignorance about Christianity, but they still want to know about the reality of God’s love. Jesus is immensely attractive to every generation. Share: How did the first Alpha guests react to the course? Sandy: An Australian bishop once told me a story about a member of his confirmation class. This man had come to Christ through Alpha and explained to the bishop that he loved Alpha because he saw it as Christianity without the excess baggage. That pretty much summed up what we were trying to achieve. Share: Do millennials ask different questions than the ones you were hearing from the baby boomers and Generation X? Sandy: The questions that people ask now are different from even five years
ago. They’re a generation who relate everything very much to themselves, so they’re not so interested in the truth and more interested about what they can feel. There’s still a great hunger to know God’s love though. Share: Pre-Facebook, mobile phones and social media, what were your communication strategies? Sandy: We held evangelistic events, but it was hard to get people along because back then relatively few Christians mixed with non-Christians. The change came when we stumbled on what the early church used to do by inviting people into the church community and accepting them as they were. You could say that the evangelical tradition in which I was brought up was that we would tell people “we’ll love and accept you once you can make the same noises as us.” With Alpha, we invited guests on equal terms, just as they were. Share: Why do you think it worked so well? Sandy: When you’re functioning as a real Christian community, people sense that and want to be part of it. Since we started Alpha, what I’ve learnt is that people hunger for the truth about Christianity, without what I call all the “stuff” that gets in the way – Victorian hymns, weird language and funny clothes. If you can lose all that and just accept people and try to answer their questions honestly, I think you’re there.
Photo: Treefrog Photography
Share: When you first launched Alpha, how much of a challenge did you find it working with baby boomers and Generation X?
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Brother Andrew
Author, founder of Open Doors and all-round force of nature, Brother Andrew’s wisdom comes from a lifetime of radical living. He spoke to Craig Borlase about our need for courage and action. 24
Photo: Open Doors
LET’S GET ON WITH IT!
It’s much easier to cool down a radical than to wake up a corpse. At Open Doors we talk about Communism as the good old days. It was so easy, you knew what people believed (or not). But now we’re facing something that is not so stupid as saying, “there is no God”. Instead we face the very subtle challenge of asking “who is God?” To my shame, I say that in the West we too often do not have an answer to that. We all seek Him casually, while the Bible says only when you seek Him diligently will you find Him. We don’t like that word ‘diligently’. We want to keep things casual. Take it easy, we say, don’t be a fanatic. And I say, “wait a minute, it’s much easier to cool down a radical than to wake up a corpse.” Let’s get on with it, be brave and take some risks! These are difficult times for Muslims turning to Christ. Fundamentalism is on the rise and Western reactions are still negative which is creating more radicalism, fundamentalism and terrorism. Christians that are caught are not getting enough help, yet they desperately need our support. They need us to know their stories so that we can put pressure on our governments to increase their protection. For more than fifty years people have said they could never do what I do. But it’s a stupid excuse for not getting involved themselves. They should not say that. Everybody can do what I do – any other nationality. You can reach the people in leadership, but where does it start? By reaching the people in the refugee camps.
If you have compassion for them – and everybody can sit in the dust and dirt of a refugee camp. The guy rotting away in the refugee camp is just as precious as the president. You cannot just say that you only go to the highest up – you must also go to the lowest people, identify with the suffering. When we pray for the lost, do we have the same attitude that Moses did when he stood in the gap and said, “God, let them live”? Do we pray, “let me get lost but save them”? Moses is an exception, but he shows us the way, and it’s a long way we have to go in prayer. Our prayer life is so superficial, and we can be afraid to pray because what if God says, “how about answering your own prayer?” The moment we really start praying, we begin to get a view of the very heart of God and know that He wants us to go too. “What do you want me to do?” was the first prayer that Paul prayed when he was still Saul. Please pray that prayer. You’ll find that God gives you so much to do, you forget so much of the other stupid things you could fill your life with.
opendoorsuk.org Open Doors
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legal & financial roundup Kevin Russell explores what’s new and noteworthy
Beware your volunteers don’t ‘morph’ into employees! The whole area of support for charity volunteers is fraught with difficulties and pitfalls. Paying an intern or volunteer a weekly allowance, for example, could mean that they are no longer a volunteer, but an employed worker entitled to the National Minimum Wage and employment rights. If such an arrangement goes unchecked for a number of years, churches and charities could find themselves with significant bills for unpaid wages. In collaboration with Anthony Collins, Solicitors, we have produced a new Briefing Paper to help you avoid the pitfalls of having volunteers on your team, available from bit.ly/17POBrr A related resource is our Volunteer Agreement Pack. This includes a model ‘agreement’ for your volunteers together with suitable health & safety and expenses policies, explanatory notes and a frequently asked questions section bit.ly/Y2naUq
Some GASDS banana skins when converting from charitable trust to CIO As churches and charities get accustomed to claiming top up payments under the new Gift Aid Small Donations Scheme (GASDS), some banana skins are emerging where the church or charity converts from a charitable trust to a Charitable Incorporated Organisation (CIO) or other form of incorporated charity, such as a charitable company limited by guarantee. Potential problem areas: c Very short time limits for applying for an HMRC certificate to enable the new charity to continue to claim under the GASDS c Not getting the application for a certificate right, first time 26
c Not fully complying with the application conditions c Failing to maximise the value of GASDS claims in the tax year of the conversion “Beware! GASDS banana skins when converting from charitable trust to CIO” is available from our website at bit.ly/1c8FD6E
Inheritance Tax Planning: Gifts to Charity Gifts made to qualifying charities in a Will are exempt from Inheritance Tax. For deaths after 5 April 2012, where 10% or more of the ‘net estate’ is given to charity there is an additional incentive: the remaining estate benefits from a reduced rate of tax (36% rather than 40%). A ‘qualifying charity’ is a charity in the UK, EU, Norway or Iceland that is accepted as such by HMRC.
Tax planning It is possible to legally vary a Will after death, using a ‘Deed of Variation’ (DoV). This effectively re-writes the Will of the deceased for Inheritance Tax purposes as if they themselves had varied it prior to their death. A DoV can be used to tax effectively ‘tithe’ a legacy entitlement to charity, to use charitable gifts to remove an Inheritance Tax liability or, to enable the estate to benefit from the ‘10% or more to charity’ relief. Less well known is that the law changed in 2012. Now, for a DoV to be tax effective it is necessary to show that the charity or charities involved have been notified of the existence of the Deed. Donors making gifts into a Stewardship account by varying the Will of a deceased person will be automatically advised on this point. Combining a DoV with our Gold account is an ideal means of obtaining Inheritance Tax relief now, whilst leaving it until later to decide on the charitable causes that you would like to benefit. Further details of our Gold, and other giving accounts, can be found at bit.ly/MVVObT
Public Benefit Guidance The Charity Commission recently revised its Public Benefit Guidance, issuing entirely new guides. Trustees must pay due regard to this guidance under charity law. Their publications can be accessed from bit.ly/19knC43
Full-time Christian Workers and Working Tax Credit We are appealing to any full-time Christian workers who rely on gift income rather than a salary or contractual income to contact us if they have had issues in claiming Working Tax Credit. Please email outline details of your case to enquiries@stewardship.org.uk
Northern Ireland Charity Commission Northern Ireland has recently published a new guide ‘Running Your Charity’ ahead of the new statutory registration of charities. It aims to help charity trustees understand their duties and to adopt good practice in their operational activities. Sections cover public benefit, finance, funding, reporting and accountability, good governance, and risk and insurance. bit.ly/1hiBLay
Twitter updates Stewardship’s Technical Director is now on Twitter. Keep up to date with all the Tech Tweets by following Kevin @KevnRussell (no ‘i’ in Kevn!)
Kevin Russell, Technical Director
For the very latest news, subscribe to our free Sharpen email bulletin (formerly known as Legal Eagle) by visiting our website stewardship.org.uk You can also check stewardship.org.uk/blog for technical updates on law, accounting and tax. 27
ask Steve…
Professional advice for churches and charities
Stephen Mathews heads up the Stewardship consultancy helpline team, a specialist service offering expert knowledge to churches and charities.
Q: I am not confident my charity will be able to pay its bills next year. Should we cut back our plans? A: There is no simple clear-cut answer to this question. Some of the best charities cannot forecast their income confidently into the future, especially in these days of grant cutbacks. There are also times when, in church/charity life, as well as in our own lives, we have to ‘walk by faith’ as we can’t guarantee the plans that were agreed will work out as expected. As trustees of a charity it is important to look forward, plan for what is believed to be the right course to achieve the charity’s purposes and keep reviewing that plan. If it looks as if there may be shortfalls, contingency plans should be prepared but a key part of these plans is in knowing when they must be put into action. For many churches and charities cutbacks don’t need to be made if there are members or supporters who, when asked, will generously respond with extra funding because they are committed to the work in hand. There are definitely times when projects need to be cut back, but it is often the case that supporters’ generosity is greater than the concerns of the trustees! What is vital at such times is that everyone involved in these decisions needs to keep alert, listening and communicating when needed with supporters so the full range of options can be worked out.
Mortgages for Churches c c c c
Rates from as low as 4% Christian lending specialists Simple application & low fees No penalties for early full or part repayment
Download an application pack at: stewardship.org.uk/mortgages 28
Q: Gifts for special purposes: can Gift Aid be claimed? The leadership of the church want to take a special offering for the support of a local social action group working with the local homeless. Can we still claim Gift Aid even if it is not for the church’s ordinary use? A:
We often get questions from churches on the question of claiming Gift Aid on special collections or offerings. In most instances, once the facts have been clearly worked through, it is entirely appropriate for Gift Aid to be claimed. For Gift Aid to be claimed there must be a gift to a UK charity (the church qualifies as a UK charity), it must be spent on the charitable purposes of the charity (which it is – because the church is making a gift to an organisation helping those in need) and finally the donor, or someone connected to them, must not be receiving a benefit from their gift (which they were not).
There are some times when the church is not receiving a gift at all, but just acting as agent for someone else; a sort of ‘conduit’ through which payments are made. This is rare and tends to happen when the church takes no initiative in and no responsibility for what is happening. For more details see our Briefing Paper “When a charity’s income is not its income!” bit.ly/19yr0ZC
Remember: when Gift Aid is claimed – unless the donor has agreed otherwise – the tax reclaim should go to the same purpose as the gift itself.
Q: Is it true that I can no longer use the old way of claiming Gift Aid? A: HMRC will now no longer accept Gift Aid claims submitted on R68i forms. There are three options; two technology based and also a very time-consuming paper claim form. For details of these, please see our Briefing Note “Missed the R68i deadline?” bit.ly/1bz530L
R68i
If you have a question you would like addressed in a future edition of Share, please write to us at editor@stewardship.org.uk.
Stephen Mathews, Head of Accountancy and Consultancy Services. To subscribe to Stewardship’s consultancy helpline service visit www.stewardship.org.uk/consultancy. Subscriptions for churches and charities start from as little as £50 per year. 29
online fundraising from
Find your cause and start fundraising at give.net small Charities
Give.net is the new online fundraising website from Stewardship, a registered charity (234714) serving the church since 1906
target “ I smashed my for and raised Mission.” y it C r e t s e c u lo G
“ I dyed my hair and for raised JARS (Jesus & Relief Supplies).”
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@give
organise all your charitable giving in one online account:
stewardship.org.uk/givingaccount
Stewardship is a registered charity 234714.
transforming generosity
Soul Survivor // Stewardship recipient 20032886 Image courtesy of Soul Survivor 2009
charity: water // Stewardship recipient 20122503 Photo by Esther Havens. Property of charity: water