What do you think of matching gifts?

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I also agree. I would probably seek out a private meeting with the session on the matter as well. I think it's borderline acceptable if it didn't have a timeframe. Clearly sinful with a timeframe however. The fact that there is a timeframe is pathetic in my opinion. But if a giver to the church said he would match lets say the next $30,000 in tithing dollar for dollar (no matter how long it took) - then okay... I wouldn't have any overt problem with it - even though I would still personally recommend the giving just be done on their own with no involvement of the general church body.

Yeah I can think of scenarios in which matching without a timeframe could be a wise decision. It allows for a large gift to be received without requiring a decision as to how to deal with such a large gift.
 
If it were in business then it is normal practice. Giving can take many forms to many charities, missionary work, child sponsorship etc... What is not given to one project will go to another. I would like to encourage the publication of a series of sermons, but while I would give to that project if it falls then the funds simply go elsewhere.

I would like to think that your donor has competing projects and that the time limit allows him to send his cash elsewhere.
 
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