Don’t Allow Tax Benefits To Limit Your Generosity
“We are stakeholders in the mission of the gospel and, therefore, giving towards the mission of the gospel is non-negotiable.”
In the United States, we are moving into tax season. By April 15th (tax day), most citizens will have filed their taxes based on the last calendar year’s income, and some will have already filed and received a refund. Since 1913, the U.S. Federal Government has exempted all churches from paying taxes. Many states had exempted churches from taxes long before that due to the church’s social impact on the local community. One of the benefits of the tax exemption of churches is that whatever a person gives, or donates, to the church can be deducted from one’s taxable income. Many in our church will receive a refund, not because they overpaid their taxes, but because they gave so much towards the ministry of the church that their taxable income was adjusted. This is a benefit and, I think, people should use it if it helps them in their tax payments. However, due to 2020’s tax reform, there is now less “financial incentive” for many to give towards one’s church because the value of one’s contribution is lessened regarding taxable income.
As disciples of Jesus Christ, it is important to examine our motives, especially in giving. Why do we give? Is it because the IRS will give us a tax deduction? Will we give less if the tax incentive is lessened? When a disciple of Jesus gives to a local church our aim must be higher than personal financial benefit. We are stakeholders in the mission of the gospel and, therefore, giving towards the mission of the gospel is non-negotiable.
While we should be thankful that our government sees the benefit of the church, we must remember the mission of the gospel exists whether nations and governments see its value or not. If we were to give less towards the gospel because the government limits the benefit of our tax deductions, it would indeed speak volumes about our convictions regarding stewardship and God’s ownership of all things! Disciples, we cannot wed our giving to financial benefits and tax deductions. Though we receive many blessings from giving, we don’t give to get back.
Both the Old and New Testaments give us plenty of reasons to give towards the glory of God. Leviticus 23:22 teaches that a portion of one’s abundance should be set aside for those who are poor and in need. This kind of giving doesn’t need to even go through the church. One can give directly to a neighbor, family member, co-worker, etc. However, if we limit our giving only based on whether it will warrant a tax deduction we lose out on the blessing of loving our neighbor and letting our “good works be seen so that they may glorify our father in Heaven” (Matthew 5:16). Jesus taught, in Luke 16:9, that our giving to others in worship of God testifies to our eternal life. We are created for good works (Eph. 2:8-10) and, therefore, are drawn by the Holy Spirit to bless others without the thought of receiving anything in return. In Acts 4:34-35, several disciples in the early church sold their homes and land so that new converts could eat and have shelter, and so the needs of many would be addressed. There was no benefit to those believers who gave other than knowing their spiritual family was blessed and Christ was glorified. Interestingly, in that passage names are not mentioned—just the testimony of Spirit-led generosity which is a hallmark of genuine discipleship. Luke doesn't think the contributors, or the readers, will benefit from knowing who gave, only that they gave. Jesus taught the disciples that “it’s better to give than to receive” (Acts 20:35). In the next chapter, the names and story of Ananias and Sapphira are given as a warning to the church against greed and self-ambition (Acts 5:1-11).
As disciples, our giving is a reflection that we are becoming like God. Remember, our heavenly Father who “gave” the Son for redemption (John 3:16) and the Son who willingly submitted and became “poor so that we through His poverty might become rich” (2 Cor. 8:9). Every time we give with no thought of personal benefit we reflect more of God. Like the giving of the Father and Son, it will cost us. Did you ever consider what it cost the Father?
The Father, the Son, and the Holy Spirit collaborated intimately on everything, and this is seen in the creation of humanity when God said, “let us make man in our image” (Genesis 1:26). So, imagine the pain of the Father and the Son when Christ cried out on the cross, “My God, my God, why have you forsaken me?” (Psalm 22:1). It cost the Father communion and the Son his life. Yet, God deemed humanity so valuable it was worth their separation through suffering.
Not only will we not always benefit from giving, but sometimes our giving may cause us temporary discomfort. Yet, continue to worship in giving because we know the generosity of our God caused him more than mild discomfort. Consider David who understood the gracious generosity of Yahweh who called him and anointed him as a simple shepherd boy. This may indeed be behind his words in 1 Chronicles 21:24, “I will not offer anything to the Lord that cost me nothing.” As disciples, we can rejoice not only in personal benefit, but even in personal financial loss when it is for kingdom gain.
When disciples give towards the needs of others and in support of the ministry of the gospel in the local church, we are more than mere donors or volunteers— we are co-laborers with God in the gospel of the kingdom (1 Corinthians 3:9). As co-laborers let it never be said we only gave because it was tied to our worldly gain. Today (this week, this month, before and after April 15th), give liberally with grateful hearts knowing Christ is glorified, the gospel is preached, our neighbors are served, and our testimony and faith are speaking through our stewardship!
