Passionate Steward - 10th Anniversary Edition

Recovering Christian Stewardship from Secular Fundraising 71
a principle of simple tax law. 31
Charles Dickens’ allegorical tale of Ebenezer Scrooge
exemplifies the idea that charity is dependent upon the love of
humanity. It was not until the three spirits had engaged Scrooge in
his own humanity, and the human condition in general, that he
became charitable and generous. Tax incentives were simply not a
factor in Scrooge’s decision making—Dickensian England had no
tax act to reward philanthropy. In the end, Scrooge chose the joy
that emanated from his own acts of generosity as his only reward.
This should not surprise us for, as we shall see, such choice is at the
heart of the scriptural tradition of charity and generosity.
The issue then is why secular fundraising programs spend so
much time treating the impact of tax incentives on the promotion of
charitable gifts. As John Watts, a noted member of the faculty of the
National Planned Giving Institute, points out so clearly, “generosity
is an exchange of values, though the value to the donor is
completing their charitable intent, not receiving ‘premiums’ or other
forms of expensive recognition.” 32 Tax treatment may be a wise
consideration in how we fulfill our pledges or financial
commitments, but the commitment itself flows from the desire to
make a gift in the first place.
God’s Law
Whatever appeal or benefits secular tax law may hold for
prospective donors, the Christian is called to a higher standard and
motivation, which is to fulfill the Law of God. The Church knows
this. Jesus taught that the fulfillment of “the Law” lies in worship
31 Both Canada and the United States put limits on what charities can give to
donors in "appreciation" for charitable gifts, though I would argue that some gifts tied
to naming opportunities ought to be discouraged by tax policy, since for many
industrial and business leaders the naming of a building or program plays a part in
corporate marketing strategies. Mixing marketing with charitable giving should not
be subsidized or encouraged.
32 John Watts, Lecture given at at the College of William and Mary’s National
Planned Giving Institute, Williamsburg Va, June 2001.