GC's 2027 budget presentation keeps North America at 3 percent as other divisions move to 2.7 percent

Documents examined

• General Conference, Annual Council 2026 Treasurer's Report: “Major Budget Factors,” “2027 Income” and the quoted tithe-reporting policy. [1]
• North American Division, New Treasurer's Training Seminar, June 26–30, 2022: church-structure presentation, especially PDF p. 7 on division tithe remittances. [2]
• Adventist Review's official account of the April 8, 2025 Spring Meeting, used as supplementary reporting on decisions rather than as the original voted record. [3]

The General Conference's 2026 Treasury presentation sets out different tithe-sharing rates for its 2027 budget. The North American Division remains at 3 percent. Other divisions move from 2.6 to 2.7 percent. The slide attributes that schedule to General Conference Working Policy, the church's administrative rulebook. [1, PDF p. 37]

These percentages concern money passed through the church's organizational structure. A remittance is money sent onward to another body. They are not presented as new rates for an individual member's tithe. The earlier training presentation explicitly describes the figures as divisions' shares of tithe provided to the General Conference. [2, PDF p. 7]

The current evidence is a Treasury presentation. It shows the assumptions used in presenting a budget. It is not a payment ledger or the final minutes recording approval of every budget item. Keeping those records separate is necessary when describing what the church planned and what it actually received.

What the 2027 planning document establishes

The “Major Budget Factors” slide says tithe and World Mission Offerings are budgeted at the equivalent of 100 percent of 2025 actual income. In plain terms, recorded 2025 receipts provide the stated income base. The same slide gives the division percentages and describes a continuing adjustment of expenses because of tithe parity. Here, parity refers to moving toward the same contribution rate across divisions. [1, PDF p. 37; 3]

The income table budgets tithe at $88,039,000 for 2027, compared with $83,197,000 in the 2026 budget. It budgets offerings at $99,291,000, compared with $93,978,000. These are amounts expected in the GC budget, not a statement of all tithe and offerings received throughout the world church. Nor are they completed 2027 results. [1, PDF p. 43]

The document treats division contributions and division appropriations as separate subjects. Contributions are money coming to the GC. Appropriations are funds assigned for support of other work. The slide says 2027 is the second year of a five-year transition to a new way of calculating division appropriations. It would therefore be misleading to treat a contribution percentage as a complete account of money flowing in both directions. [1, PDF p. 37]

Historical comparison: the older schedule needs a qualification

The 2022 treasurer-training deck gives a useful earlier reference. Its chart is headed “Division Tithe Remittances to General Conference—2021.” It says North America provided 5.35 percent in 2021 and would reach 3.85 percent by 2024. It gives 2.1 percent for all other divisions. The forward-looking 2024 figure is a training statement about the schedule, not an audited record of that year's payments. [2, PDF p. 7]

For divisions outside North America, the two primary presentations show the stated rate moving from 2.1 percent in the older chart to 2.6 percent before the planned 2.7 percent step. The North American comparison requires more care. The older deck does not separate the components of its 3.85 percent figure. [2, PDF p. 7; 1, PDF p. 37]

The Adventist Review's 2025 meeting account provides that distinction. It reports that North America contributed a base 3 percent in 2024, plus a separate 0.85 percent contribution associated with Andrews and Loma Linda universities. It reports 2.4 percent for the other divisions that year. Thus the older 3.85 percent and the newer base 3 percent should not be treated as figures of identical scope without explanation. [3]

The same official account reports a 141–37 vote to continue the schedule toward 3 percent for all divisions by 2030. That is reporting about a voted action—a decision formally approved by the responsible body. We haven’t seen the original text of that decision. The 2026 Treasury slide independently documents the later 2.7 percent planning step, but does not reproduce that earlier vote. [3; 1, PDF p. 37]

Sources (3)

1. General Conference, Annual Council 2026 Treasurer's Report — Primary Documents. PDF pp. 33, 37 and 43. Original language: English. The generic file address may later carry a different presentation; a dated local copy was saved.
2. North American Division, church-structure presentation, New Treasurer's Training Seminar, June 26–30, 2022 — Primary Documents. PDF p. 7. Original language: English.
3. Adventist Review, “Economic Uncertainty Hasn't Stopped God's Blessings, Church Officers Say” — Official. Account of the April 8, 2025 Spring Meeting. Original language: English.

Source categories describe type only, not reliability. About our source categories.

Cite this

GC's 2027 budget presentation keeps North America at 3 percent as other divisions move to 2.7 percent. Puls Strom, Nov 6, 2026. https://pulsstrom.com/c/0de8de

Copy linkCopy citation

Spotted an error? Report it. Substantive corrections are noted at the top of the piece and listed on the corrections page.