1992 Book of Discipline: ¶ 901

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Section II. General Council on Finance and Administration

901. General Statement on Church Finance--The work of the Church requires the support of our people. Participation through service and gifts is a Christian duty, a means of grace, and an expression of our love to God. In order that all members of The United Methodist Church may share in its manifold ministries at home and abroad and that the work committed to us may prosper, the following financial plan has been duly approved and adopted.

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1992 Book of Discipline: ¶ 901
1996 United Methodist General Conference