the stewardship magazine | issue 33
TALES FROM THE
GOLDEN AGE God at work in the shadow of terror
Plus: 40acts 2016 | After the summer of 2015, what can we do next time?
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And we also inspire greater generosity from this community, thanks to our wealth of resources, courses and campaigns for individuals and churches alike, including the award-winning 40acts. For more than a century we have been driven by our desire to give the wider world the opportunity to encounter Jesus through the generosity of His people and the transformational work of the causes they support. We are Stewardship, and this is what we are about.
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Editorial They devoted themselves to the apostles’ teaching and to fellowship, to the breaking of bread and to prayer. Everyone was filled with awe at the many wonders and signs performed by the apostles. All the believers were together and had everything in common. They sold property and possessions to give to anyone who had need. Every day they continued to meet together in the temple courts. They broke bread in their homes and ate together with glad and sincere hearts, praising God and enjoying the favour of all the people. And the Lord added to their number daily those who were being saved. Acts 2:42-47 Over the last seven years I have had the extraordinary gift of meeting Muslim Background Believers (MBBs) and Christian Background Believers (CBBs) from throughout the Middle East and North Africa. Some live in undisclosed locations in the USA and Europe because of active threats to their lives. Others remain in the region under the constant threat of death and marginalisation. The threat of death and marginalisation isn’t new. Christians in the region have faced these since 1 AD. In the first century, scripture tells us these pressures resulted in expressions of love, community and generosity amongst believers in Jesus that resulted in . . . death, marginalisation and the explosive growth of the church. Do we long to see another period of explosive growth in the number of new believers? And is it already occurring in the Middle East and North Africa right now? As I write these words I lament the fear of the unknown increasingly taking grip on the West and amongst believers in the West. I also reflect upon the humility, joy and peace that characterises the believers I’ve met from Iran, Iraq, Yemen, Cyprus, Algeria, Turkey, Saudi Arabia, Sudan, Israel, Egypt and Morocco. They don’t pray for safety, security or walls; they pray for more of Jesus. And where evangelists are often barred from entry, or too few in numbers, it is increasingly clear that Jesus responds by meeting Muslims in their dreams. I admit the first time I heard of Jesus speaking to Muslims in their dreams I was sceptical.
But then I heard the story over and over from people who had experienced these dreams themselves and/or had first-hand knowledge of those who did. Their commitment to Jesus is clear and their passion to share the gospel all too often feels like a gentle rebuke to a comfortable church. How do we explain Jesus’ appearing in dreams? How do we explain Muslims who abandon everything only to face death and marginalisation? How do we explain how the hardest of heart is transformed for the gospel? How do we explain the passion to evangelise in communities that are actively seeking to kill believers? What compels Tamara Malhass to care for orphans who are refugees? How does Ameena pray for those who attacked, raped and burned her best friend? How do Tearfund and Home for Good engage with refugees? The answer, to me, is clear. Acts 2. The two accounts are very similar. Then, and now, the threat of death and marginalisation is real. Perhaps it is time for believers in the West to begin interceding for, and learning from, our brothers and sisters in the Middle East and North Africa? Michael O’Neill, CEO Stewardship
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News in brief Walking the walk
Spread the word
Climate change continues to dominate the headlines in the wake of the Paris summit last December. The Revd Kevin Durrant and his wife Ros took part in a two-week 200-MILE pilgrimage from London to Paris to highlight concerns about climate change. They joined other pilgrims in Paris, calculating that the collective travel racked up was 280,000 miles, or the equivalent of walking seven times round the world. “There are echoes of Joshua here,” said Kevin, “and it’s our hope that some walls come crashing down.”
Our 40acts campaign this year gave us the opportunity to showcase some other inspiring generosity projects emerging from the church, including Share The Miracle. This innovative project encourages individuals or groups to buy some chocolate eggs, invite people along to an Easter event and share the word – as well as the chocolate. Washday was another project we profiled, raising the profile of acts of kindness throughout Lent. To find out more, visit sharethemiracle.org and washday.org
Share the miracle!
Traversing the minefield of pension auto-enrolment! IN A RECENT POLL OF CHURCH LEADERS,
ONLY
22%
WERE CONFIDENT THAT THEIR CHURCH IS READY FOR AUTO-ENROLMENT
45% 4
ARE CONCERNED ABOUT GETTING AUTO-ENROLMENT WRONG
The area of workplace pensions is proving a minefield for smaller and inexperienced employers and Stewardship’s award-winning Payroll Bureau team have been flooded with requests for help. Churches and Christian charities already signed up to use our service are already ahead of the game, receiving helpful advice and guidance to traverse this tricky obstacle with ease. To find out more visit stewardship.org.uk/payroll
On a roll ONE THIRD OF THE WORLD’S POPULATION (2.4 BILLION PEOPLE) DON’T HAVE A SAFE, CLEAN PLACE TO GO TO THE LOO.
Features 6
Stewardship in action: 40acts in action
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Golden time: generosity, Islam and Jesus
The charity Cord came up with the brilliant concept of toilet twinning in 2008 and since then over
35,000 TOILETS, IN MORE THAN 40 COUNTRIES, HAVE BEEN PROVIDED.
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When emergency calls
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Legal and financial
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Consultancy helpline Tearfund took over the project in 2010, encouraging people to twin their toilets.
£60
BUYS A CLEAN, SAFE TOILET IN THE COUNTRY OF YOUR CHOICE
plus a handsome certificate to hang in the smallest room. To find out more, visit toilettwinning.org 5
4 million
acts of generosity during Lent - that’s what this year’s 40acts campaign has released.
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This year, Stewardship’s award-winning Lent campaign smashed the
100,000 mark for sign ups, so we did the maths and worked out that meant at least
4 million separate acts of generosity. That’s 4 million good news stories of generosity in all its forms. Now in its sixth year, 40acts has become part of the Christian calendar. Over and above the
103,000 individuals, more than
2,000 churches, 1,000 schools, families and youth groups have signed up. They’ve been joined by groups in prisons, nursing homes and numerous individuals across the globe who have taken up the daily challenge of putting others first. 7
The buzz of 40acts has been picked up by the church establishment. The Bishop and Archdeacons of Leicester in all their purple finery gave out cupcakes on Ash Wednesday to delighted commuters. The Bishop of Bath & Wells, the Rt Revd Peter Hancock, reflects “Lent is often associated with the selfdiscipline of giving something up but this year by signing up to 40acts I am making sure I am committed to being generous as part of my day.” Loving today's @40acts challenge! Had great fun decorating the road and path with encouraging wo rds for passers by!
“
I felt a nudge from God when the person in the supermarket checkout in front of me found they didn’t have/had lost their debit card and I was able to pay for their shopping for them.
Debbie Wright, Head of Content at Stewardship, shares why she thinks 40acts has captured the imagination of Christians and non Christians alike.
New for this year is a weekly summary of what the 40acts community has been up to, from headline acts of extravagant generosity to the small acts of kindness that happen all the time.
“We all lead incredibly busy lives with never ending ‘to do lists’. 40acts is a simple way for us to turn the attention away from ourselves to others and a great reminder that the smallest acts of kindness can transform a person’s day. Social media now also means we can share our experiences, challenges and also our thankfulness when we become the recipient of an act of kindness.”
“We wanted to share some of the amazing stories that we pick up on, so by having a WhatsApp phone number and a dedicated email, as well as other social media platforms, we have been able to create a live broadcast rounding up all the stories at the end of each week”, says Sian Powell, 40acts Project Manager. “This has been incredibly popular.”
“
This could sound very selfish! As a leader I was blown away with people’s responses from the church I lead, directly towards me and my family. I mention this to show perhaps what a blessing 40acts has been to other leaders.
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The wave of generosity created by those who embrace 40acts is astonishing and each year the ripples are felt long after the campaign finishes. One 40acts activist from a previous year explains: “I decided that over the 40 days I would write a thank you letter to all kinds of people who had helped, supported or inspired me – teachers from my schooldays, relatives, former bosses and so on. It was only later that I realised that my experience over the 40 days had turned me into a serial letter writer. After Lent finished I continued to write – to Sainsbury’s head office when a shop assistant went out of his way to help someone, to a restaurant owner when a waiter went the extra mile. This whole experience has made my life richer and more blessed and I know I will continue to write more letters in the future.”
@40acts day 8! Decided on starting a money pot! Le ts see how quick ly I can fill my ow n.
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On Chocolate Tuesday, I took a bar into my local coffee shop, staffed by a young woman who appeared cool, aloof and disdainful. I gave her the chocolate, explained why I was giving it to her, and then watched her just collapse. She said that no-one had been kind to her for months, and this was the nicest thing a stranger had ever done for her. Her world was a mass of hurt, disappointment and fear. We talked and talked, hugged, and I gave her a hanky. I don’t know if we’re friends yet, but we’re on our way, and 40acts was the start.
Ultimately the idea is to turn the 40 days into a lifetime of generosity; to turn a daily habit into habitual generosity. It takes a lot of practice to play second fiddle but 40acts provides the daily discipline to create a habit that’s here to stay.
Want to feel inspired by the stories from 40acts community? Watch some of the weekly broadcasts here: 40acts.org.uk 9
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Following a recent trip to Jordan and Iraq, Craig Borlase reports on God at work in the shadow of ISIS
THE GOLDEN AGE 11
he first time I saw Jesus Christ I was surprised. I was sitting on the stairs when He appeared, wearing a white robe that wasn’t a robe – it was light. I told my husband ‘I saw Jesus!’ but he said that I was always talking about Christians and that it was probably just an illusion. But I knew it was Him. I just knew.” Fatima – not her real name – has a testimony that is increasingly common today. Born into a Sunni family in Northern Iraq, she is one of countless Muslims whose lives were transformed following a supernatural encounter with Jesus. With a half-smile and a matter-of-factdelivery, she explains how her first vision of Jesus was followed with a second the very next day. This time she shared it with a friend who was a Christian, who told her that it was a miracle as Jesus does not appear to just anybody. “The third time I saw Him I was sick. He came and held my hand and said ‘My daughter, do not worry. I will take care of you.’ I didn’t know how to pray but I said ‘I want my whole life to change.’ There were some struggles that I was going through in my life at the time…” At this, Fatima’s voice chokes in her throat. The half-smile fades. Her eyes fill with tears. “Mama?” says her eight-year-old son, who finally puts down the phone he’s been playing with ever since the interview began. He crosses the room to give her a hug.
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Inscription on a sculpture beside the ruins atop Mount Nebo, Jordan. ”One God and Father of all, who is above all”.
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amara Malhass (her name changed for security reasons) was one of those people who chose to see the positive side to her country, Jordan, opening its doors to refugees from Iraq and Syria. When the first of the estimated 1.5 million displaced people came into her country, Tamara and the team that work with her at the charity she founded were ready to get to work. It started eight years ago, when she was shocked by a report that revealed 80% of children were being sexually abused in Jordanian orphanages. Tamara chose to set up, a charity to help.
Yazidi boys
As any founder knows, establishing the charity came at a cost. Tamara decided to forego her salary for the first six months of the project, but the courage and tenacity required were even more demanding.
Yazidi boys
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“It’s not easy for me as a Christian, Arabic woman,” she says of the continual struggle she has faced to be taken seriously. Even within the church she has faced opposition. “One evangelical leader said to me, ‘Why do you want to get involved in this? Go home and raise your kids.’” Instead she persevered and the charity grew. And when the first of the estimated 1.5 million refugees arrived in Jordan, Tamara was ready to help meet not just their physical needs but their emotional ones too. “There is a very high suicide rate among the Iraqis. Many of them are bank managers, university professors and other professionals. They come from wealthy backgrounds, and it’s common for them to have returned home from work one day to find ISIS in their house saying ‘You’ve got ten minutes to get everything that you want and then leave.’ What would you grab?
“Many of them sold their upscale cars to get out, and walked to the border in designer clothes. Now in Jordan [where government rules dictate that they cannot work] many of them feel like failures. They say, ‘My kids look at me and see that I’ve failed.’” Tamara’s charity has become a bridge between the different denominations working in Jordan. Tamara has helped bring Catholics, Syriacs and Evangelicals together, all with the blessing of Jordan’s authorities. It has taken courage and tenacity, but Tamara worked out long ago that it was no disgrace that her compassion has compelled her to act. “I decided to use it as an advantage, and I feel like I have a right – the right of Jesus – to stand up for others.”
I feel like I have a right – the right of Jesus – to stand up for others.
Children at Yazidi IDP camp
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amara and her team have worked with Fatima since she and her son arrived in Jordan. While approximately half the total refugees live in camps, the rest are spread throughout the country’s towns and cities. There they must stretch what savings they were able to escape with or survive on the generosity of relatives overseas or kind neighbours. For many, life is bleak. The influx of people has resulted in a sharp rise in demand for cheap accommodation. And as prices have risen, quality has declined. Families have little option but to cram themselves into damp, squalid singleroom apartments and pay £100 a month for the privilege. When you arrive in the country with £10 in your pocket, it’s impossible to see how the sums can add up.
This is exactly what happened to a family of five who fled Mosul in Northern Iraq when ISIS overwhelmed the city in the summer of 2014. Like hundreds of thousands of other Christians, Yazidis and Shia Muslims, they fled the city and headed 50 miles east to the region known as Kurdistan. “Life was not good there,” says Wissam. He doesn’t expand. He doesn’t have to. One look around the room which they now call home is enough to make you wonder how bad life must have been back in Iraq for them to put up with conditions like these. The room is 12 foot by 12 foot, and everything in it is single. A single window covered by a single faded, frayed scarf. A single light, single mattress, single picture on the wall, single shelves on which sit single sets of sweaters, trousers and not much more. A door out the back leads to what at first looks like a drafty, minuscule outdoor storage area. On closer inspection it’s clear that this is their kitchen and bathroom too.
Life was not good there”, says Wissam. He doesn’t expand. He doesn’t have to.
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Refugees IDP camp
Refugee family in Jordan
It’s the mould that stands out the most though. It looks as though you could run your finger down it and come away with a thick, inky black mark on your skin. It covers most of the wall by the window, but it has also leaked into the air. Every breath feels as though it has come from a dank cave.
to helping families like these. They raise what money they can from Christians overseas and dig deep into their own pockets on a regular basis. They paid the family’s first month’s rent, but with a few days remaining and no means of raising the next month’s £100, the pressure is back on.
Their eldest child smiles and hides behind her mum’s legs, while her baby sister clings on and cries. Her brother, only two years old, lies on the room’s only mattress, bundled up in clothes, beneath piles of blankets, and does not move. Not once does he get up, not for the bright toys being handed out or for the food being given. “He is sick,” his mother says. Wissam stares into the middle distance.
“I am hoping that we can go somewhere else,” says Wissam. “Germany, Sweden, France maybe. Anywhere would be better.”
When they arrived in the country the family had been helped out by a group of affluent local Christians who have devoted themselves
The group of local Christians come to the rescue again, offering to move the family to a better room and cover the cost of another month’s rent. As we leave I ask one of them where the money will come from. He just smiles, shrugs and says, “It’s not in our budget, but what can we do but help and trust God?”
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Friends relax, IDP camp
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Mosaic, Madaba, Jordan
he local Christians have helped people like Ameena (who gives a false name without batting an eyelid). A former Muslim, she has family back in Baghdad, but when her husband became a Christian, life became both complicated and dangerous.
While Ameena’s attempts to convert her husband back to Islam resulted in her own encounter with Jesus, her husband’s best friend was a vocal supporter of ISIS. As rumours about the couple’s apostasy spread, the threats came in. Eventually they had to leave Iraq.
“I told him that he should go back to believing in Mohammed but he said that I should go and talk to the Pastor at his church. I went there but couldn’t find the Pastor. So I started to pray, saying ‘God, please do something. I have to save my husband.’ I felt nothing. So I changed my prayer: ‘If my husband is right, then let me know.’ That was when I felt it – a great hand on my shoulder. I opened my eyes to see who had touched me, but nobody was there. That was the moment that I believed. It was the start of my new life.
In Jordan Ameena and her husband have found a community of Christians who not only support them financially, but spiritually as well. They have taught Ameena about living in community, about prayer and about forgiveness.
“After that everything changed so quickly. I was free. There was no more fear, just peace. I saw Islam differently after this. There’s something in the Quran that forces people to act, and feeling free as a Christian was completely new. The love, the respect – I had never known them when I was a Muslim.”
“How do I respond? I feel angry for a couple of days, crying, not talking to anyone. Then I accept it and keep on praying. I pray to Jesus; I pray for their family, for the killer, that they might learn something about Jesus. Sometimes I pray for ISIS: ‘Jesus; just let them know who you are.’”
“Last month my best friend back in Iraq was attacked, raped and burned. She was a Christian. My husband had a friend who was a Christian too, and they killed him as well. They sent us a picture of his body with the words, ‘You will be next.’
I pray to Jesus; I pray for their family, for the killer, that they might learn something about Jesus. Sometimes I pray for ISIS.
Looking towards Mosul, Iraq
Mural, Dohuk, Iraq
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amara Malhass and the Christians helping Wissam’s family and Ameena demonstrate what middle class, well-educated, wealthy Christians can do in a prosperous, progressive country like Jordan. But 500 miles north east in Northern Iraq there are reminders that God works through rich and poor alike. Pastor S reminds us that God looks deeper than the surface. Though he has zero political influence or personal wealth, Pastor S has that same courageous tenacity which God has used in Tamara and the Christians helping Wissam’s family.
Sunrise over Dohuk, Iraq 20
Pastor S was not raised a Christian. He was born in Northern Iraq into the Yazidi culture. Before August 2014 few of us had ever heard of the Yazidis, but when ISIS unleashed its murderous intent on the population and 40,000 of them fled to Mount Sinjar, the world took notice. Before he became a Christian, Pastor S was a factory worker and faithful follower of the complicated religion that blends early Islam with Christianity and Zoroastrianism. Once Jesus appeared to him in a series of visions, he became a Believer. Almost immediately he found his life in danger. He was beaten, his car set on fire and his family threatened. He lost his job and had to move home. Yet he chose to continue risking his life for the sake of the gospel.
Twenty years after becoming a Christian the danger is as real as ever. When asked how dangerous his life is, Pastor S locks his stare and says simply “I move house every month.”
“They are each in charge of a team of ten other Christians in the camp. They lead Bible studies, pray together and help other IDPs when they can.”
We meet in a quiet corner of a building in a quiet corner of a busy town. Pastor S sits so he can see the entrance and introduces the two young men in their twenties that have come with him. “I am discipling them,” he says. “They are new Christians.”
They have to be careful and meet in secret, but are seeing God in action as He uses them to reach others – even those whose suffering has been immense. Pastor S explains how his congregation of eighty contains eight Yazidi women and girls who had been captured by ISIS, raped and sold repeatedly as slaves. Eventually they had been smuggled out and made it to the camp. “One was pregnant when she arrived, and these guys just went up and hugged her and prayed. Now they are all Christians.”
Over the course of the conversation it becomes clear that my concept of early Christian discipleship is wildly different from Pastor S’s. His two young men, both IDPs (Internally Displaced Persons; refugees who have yet to make it out of their homeland) that live in one of the handful of camps nearby, are both converts from Yazidism. Just meeting with a Western Christian like myself in a quiet building like this is a risk.
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ccording to the Middle East-born evangelist Ali (no, not his real name either), Fatima, Ameena, Pastor S and his two young co-workers are not alone. With more than forty years of ministry across the region behind him, Ali is convinced that something truly remarkable is happening today. “In the last 25 years there have been more conversions from Islam to Christianity than in the whole preceding fourteen centuries combined. This is the Golden Age of Muslims coming to Jesus Christ. “Last week I was preaching in a restricted access country on ‘Why did Jesus come?’ Many people turned up, including a very senior Muslim cleric. At the end we talked and he said he didn’t know why, but his hands were lifting up and he was praying. He wanted me to tell him more about what was going on, so we spoke a little and he came for dinner that night. We had lunch the next day when I had the opportunity to give him a New Testament and he told me how he had already been telling a group of other clerics what I’d told him about Jesus. The time for Muslims is coming. This is their time. They’re coming to faith more than ever before.”
In the last 25 years there have been more conversions from Islam to Christianity than in the whole preceding fourteen centuries combined. This is the Golden Age of Muslims coming to Jesus Christ. Ali identifies three reasons for the phenomenon. First is prayer: “More people have been praying for the Muslim world than ever before. And then there’s the fact that Islam is no longer making sense to many people. Officially the number of atheists in the Arabic world is 4 million, but I believe that there are far more than that. Can you imagine someone praying five times a day, repeating the same 20-minute prayer for years on end and never hearing anything back? “Finally, there are times in scripture when God remembers a nation, and all of a sudden they come to Him. Did Nineveh find God through Jonah’s eloquence? Did it come to faith in God through the preaching of one man? No, it was a sovereign act of God. And God is still interested in seeing whole cities, whole groups of people come to Him like never before. I believe it is His intention for all Muslims to know His love. That is why He has come to them through dreams and supernatural encounters as never before. “We need to pray more than ever before; we must consider the Muslim world as a priority. Some see the bad side of Muslims coming to the West, but why not look at the good side? People cannot say no to the love of God manifested.”
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Refugee, Jordan
Craig at the IDP camp
hen she regains her composure Fatima carries on with her story. She explains how her brother in law is a member of al-Qaeda and when the family discovered that she had become a Christian her husband divorced her, the death threats followed and she went into hiding. Eventually she fell in love with a single man, who happened to be a Pastor working nearby. She was allowed to emigrate to the United States, but it was only on arrival that she discovered that her husband – a Syrian by birth – would not be allowed to remain. And so, early in 2015, she returned to Iraq. She wanted to join her husband as he served and worked among the communities living a handful of miles outside ISIS controlled territory. “People started asking questions, like ‘How can you marry someone from a Muslim
background?’ It was a Christian area and they were worried that they would be persecuted.” She tears up again as she explains why, in the middle of 2015, she finally decided to leave again. “When the coalition started to retake cities from ISIS, I knew it was only a matter of time before people started moving about the country more freely and someone would spot me. So I had to leave.” She didn’t know she was pregnant when she said goodbye. Her husband was allowed to go to Sweden, a country that has tightened its rules on refugees in recent months. So far Fatima’s application has been met with nothing but silence. “I know that God loves me. I feel His hand in everything I do in my life. I feel it’s a personal relationship. I don’t do anything before getting His answer. But we’re waiting. Everything is suspended.” 23
WHEN EMERGENCY CALLS
In summer 2015, the headlines were dominated by images of the biggest migration of refugees since the Second World War. Desperate people were pouring out of Syria across Europe, on foot and by sea, with only what they could carry. Here in the prosperous West, we watched and sympathised.
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Then something happened. A heart-breaking picture of a little boy lying dead on a Turkish beach was published. The Prime Minister agreed to allow 20,000 refugees into the UK, comparing the movement of vulnerable refugee children to the Kindertransport before the Second World War. Public attention was focused and suddenly everyone wanted to help. On social media, groups sprang up co-ordinating the donation of clothes, toys and equipment. The generous impulse to help in some way – any way – led individuals to take annual leave and head to the camps at Calais.
In a crisis of this scale and complexity, attempts to help can easily go wrong.
Laudable though these impulses are, NGOs who work with disaster and crisis on a daily basis see the other side. Listen to what Peter Arthern, Tearfund’s European Refugee Programme Officer, has to say: “We’ve been really heartened by the public’s outpouring of compassion over the refugee crisis, and we applaud anyone seeking to contribute. However, in a crisis of this scale and complexity, attempts to help can easily go wrong with aid being duplicated, misplaced or unsuitable, or people’s security being compromised.” 25
With such desperate need so evident, it’s often hard to accept that the best way forward is to offer support through an experienced organisation. Peter Arthern again: “Organisations like Tearfund have many years of experience in dealing with humanitarian crises. Our staff and partners seek to coordinate with other agencies and assess the situation carefully in order to help ensure aid is as effective as possible. While the urge may be to try to reach out to refugees yourself, it usually makes better sense to support an experienced organisation – whether that be Tearfund or any other trusted organisation. The creativity of our supporters in fundraising initiatives, for example, has been invaluable to our refugee work in recent months.” Tearfund’s partners on the ground really are making a difference where it’s needed. “In some of the Greek islands, where boats full of refugees have been arriving each day, our partners are providing food parcels, hygiene goods and sleeping bags, plus temporary toilets and shower blocks,” said Peter.
“Hygiene kits are really important for refugees who might have just one pair of clothes and are staying in basic accommodation. I’ve seen refugees arriving at registration centres carrying holdalls and bin liners with the few possessions they could muster before fleeing their homes. Our partners are providing basic essentials in quantities and sizes which are easily portable.” Krish Kandiah, founder and Director of Home for Good, has his own take on the events of last summer. “I remember seeing the picture of little Aylan Kurdi on TV. Hard on the heels of that, when the PM used the evocative phrase “Kindertransport” with reference to unaccompanied minors and orphans, public attention was focused on those vulnerable children and young people and the need for people willing to welcome and care for them.” Immediately, Home for Good posted an appeal on their Facebook page. “We thought we might get 150 responses,” says Krish, “but we got that in one hour! By Saturday morning we were up to 1,200 responses. By Sunday it was 2,500 and pretty soon we had reached an astonishing 10,000.”
Not everyone is in a position to foster or adopt, but there are many other ways to help.
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Home for Good were hugely encouraged by the outpouring of generosity and began working on running nationwide events to help people take the next step. Not everyone is in a position to foster or adopt, but there are many other ways to help. “Save the Children and Europol are very concerned about unaccompanied refugee children who are in Europe. Many are going missing and being trafficked. We’re lobbying our government to consider helping them. People can help with the advocacy process by speaking to their local MP.” Mentors are urgently needed to help young adult refugees who have no family and who aren’t familiar with British culture or systems. “Bridge building and a warm welcome are
key in helping refugees to settle and feel at home,” says Krish. “Some groups put a welcome box of goodies together for new arrivals which is a great idea.” The Archbishop of Canterbury’s response to the crisis encapsulates the principle of mindful generosity. He said he has a “sense of deep frustration” but concluded “We can’t do what we can’t do, but we must do what we can.” And what we can all do is to donate through aid agencies, lobby, extend a welcome, encourage our communities to reach out and allow our generous impulses to reach their full potential. tearfund.org homeforgood.org.uk
Tearfund 20021570
Home for Good 20139871 27
Legal & financial
1. D onations to individuals in, or studying for, Christian ministry Where an individual makes a gift to another individual, clearly this cannot be Gift Aided as there is no charity involved. However, if the gift is made to Stewardship, Gift Aid can be claimed and the giver can ask for us to make a donation to the individual recipient.
WHEN IS
A GIFT
NOT A GIFT In general terms a ‘gift’ is something freely given, with no expectation of anything in return. If something is received in return, either contractually or as a reciprocal benefit, the ‘gift’ is not actually a gift. In the context of charitable giving the Gift Aid rules do not permit a giver to receive a benefit ‘in consequence of making their gift’ other than where it is very small and within so called ‘de minimis’ rules. Donations that pay for a contractual obligation are also not Gift-Aidable. This is why sometimes we need to ask detailed questions before agreeing to make a donation from a giver’s account to the recipient that they have nominated. Let’s look at seven common examples: 28
Having made a charitable gift to Stewardship, we must make sure that the funds, including the tax reclaimed are used for charitable purposes only, under English law. Three occasions where we intervene to ensure this is the case are: c Donations from a close relative’s giving account to a Full Time Christian Worker. HMRC regard this as providing a benefit, by association, to the giver and therefore this is not permitted. The one exception to this is where the donation request is to fund ministry expenses – that is the cost of equipment, training, materials and other facilities relating to the FTCW’s ministry. c Total support for the FTCW exceeds a predefined amount. We set a cap on the total amount that an FTCW can receive from us each year, to ensure that this remains charitable in law. Donations that approach the cap will trigger a review and, in appropriate cases, an increase in the cap. c When we are asked to support a Bible College student, we make payment to the student rather than the college. Therefore, even if that support is used to pay tuition fees, there is no contractual payment.
2. Donations to overseas causes
5. Auctions
This is a complex area. But in general, it is not possible to make a gift directly to an overseas charity and claim Gift Aid relief. Rather, one can give to a UK charity for them to claim Gift Aid and for them to make the gift overseas. The charity would need to undertake additional checks required by HMRC for overseas payments first and must not be directed to make the payment to the overseas cause.
Buying an item at a charity auction is not a gift, but a contractual payment. However, where the amount paid exceeds the market value of the benefits procured, it may be possible to Gift Aid the overpaid portion of the payment.
3. Paying for mission trips This is very dependent on the way that an organisation structures and communicates their mission opportunities. But, if there is a fee or minimum amount that participants must raise in order to participate, it is likely that gifts towards the mission trip will not qualify for Gift Aid.
4. Membership subscriptions and National Trust Some charities such as the National Trust benefit from special legislation enabling membership subscriptions to be Gift Aided in respect of rights of admission to property. However, more generally, subscriptions cannot be Gift Aided where the benefits of membership exceed the permitted limit.
6. School fees Payment of school fees, even if the school is a charity, cannot be made under Gift Aid since this is a contractual payment; nor should other charities make payments for fees of specified students from Gift Aided funds. It is however possible to fund bursaries for students more generally.
7. Gifts with conditions Where the donor places conditions on the use of their gift, the gift is potentially disqualified for Gift Aid purposes. The analysis here is tricky and readers are recommended to read up on the paper below. These themes, including issues of ‘conduit funding’, are covered in much more detail in our Briefing Papers “When a charity’s income is not its income” and “Overseas Payment”, available to download from stewardship.org.uk/briefingpapers
Visit stewardship.org.uk/share33 for more information, plus full links Kevin Russell, Technical Director
@KevnRussell
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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. We have a tradition as a generous grant-making church. However, I have heard that the authorities are taking a tougher line with grant-making charities. Is this true and if so, how can we go on giving generously? A. Ever since Jesus spoke of the Great Commission (Matt 28:18-20) churches have supported other organisations that seek to share the Gospel; bring social justice; relieve poverty; and raise social and cultural issues. This is a rich tradition. However, UK churches are subject to UK laws, and recently we have indeed seen both the Charity Commission and HMRC raising concerns about the charitable nature of some grants. Whilst this is no reason to cut back on giving, trustees do need to be aware particularly when the receiving organisation: is not itself a charity; is based overseas; or operates in what might be considered to be more contentious areas. Using another organisation, whether a charity or not, can often be an effective way for a church to further its charitable objectives. This is the key: the grant must be used in a way that will further the charitable objectives of the church making it. So the way it is spent and the objectives of the donor church should be aligned. Sometimes this is obvious; sometimes less so. Failure by the trustees to ensure charitable funds are properly used to further their own charitable objectives would give rise to regulatory concerns. To explore this further, see our briefing note: “Do you know how your grants are being used?�
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Q. We know a number of smaller churches have decided to become Charitable Incorporated Organisations (CIOs). We are in the process of forming one and operate currently as a charitable trust. Is there anything in the changeover process we need to think about? A. The CIO has become popular for many new charities and a growing number of charitable trusts are also choosing to incorporate as CIOs because some of the more desirable features of incorporation apply to CIOs, but without being subject to the full Companies’ governance structure. See “CIO for church charities” for more information. Whilst starting up as a CIO is relatively straightforward, there are things to consider when converting from a charitable trust. Although the CIO may look and feel the same: it may have similar objectives and trustees; it may operate in the same way; from a legal perspective the trust and the CIO are two entirely separate organisations and this has implications. For example, an incorporated CIO will (amongst other things) have to: cB e recognised by HMRC as a tax charity – for Gift Aid and corporation tax; cM eet GASDS eligibility tests. This involves a tight timescale and often keeping the same trustees. See “Beware! GASDS banana skins…”; cA dhere to TUPE regulations when transferring staff and pensions; cT ransfer assets, undertakings, liabilities and any potential legacy rights. Conversion from an incorporated charity (company) to a CIO is in principle far easier. However, only Scottish charities currently have this power with similar provisions expected to be extended to the UK sometime in the future.
Q. Our church is moving towards online banking and wanted to understand whether this will impact on our internal payment authorisation procedures. A. There are two parts to the payment process: the payment authorisation and the payment itself. The aim of the authorisation process is to ensure that expenditure is valid and spent appropriately in pursuit of the church’s charitable objectives. There should ideally be dual authorisation for each payment independent from anyone responsible for making the payment. This is not about trust, more so a matter of good practice because: c It demonstrates competence and develops trust within the church; c It complies with best practice to satisfy HMRC and the Charity Commission; c It helps create transparency and openness within the leadership team; c Having shared authorisation responsibilities offers protection to those responsible for church finances and shares the load. The aim of the payment process is to ensure that payments are valid and directed towards the correct recipients. Again dual authorisation is the ideal, allowing each person to check that payment details are correct and that payments have been properly authorised. Relevant PIN numbers and passwords should be kept secure. In cases where banks do not cater for dual authorisation, regular periodic post-payment checks should be undertaken by someone independent or a trustee. This is covered in section 4 of our related briefing paper which considers financial controls in churches.
If you have a question you would like addressed in a future edition of Share, please write to us at editor@stewardship.org.uk
Visit stewardship.org.uk/blog for links to all the briefing papers mentioned Stephen Mathews, Head of Accountancy and Consultancy Services. Subscribe to Stewardship’s consultancy helpline service, visit stewardship.org.uk/consultancy. Subscriptions for churches and charities start from as little as £50 per year. 31
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