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(1) Base Income. The base income shall be the total of a local church’s receipts of tithes and offerings given without restriction for the work of the church (465; 470).
(2) Fund Allocations.
(a) The percentages for determining the General Fund, the Education Fund, and the Church Multiplication Fund shall be fixed by the General Conference (1590:8). The percentage in each case shall be applied to the assessable income as defined in 2005:1 except as provided for in 2005:3, 4.
(b) In the event of an emergency during the interim of General Conference sessions, the General Board may alter the percentages of the General Fund by a two-thirds majority vote of all its members (1655:23).