Donation Policy
This donation policy clarifies the allocation and use of donations given in the North American Region.

“Trusting in God’s Provision” is a core value of Community Bible Study (CBS). Careful and prayerful stewardship of the Lord’s provision is crucial as CBS fulfills its God-given mission through people who faithfully donate to meet ministry needs.

CBS does not have a large fundraising emphasis. Instead, CBS leaders share what the Lord is doing throughout His ministry and pray that Christ followers will respond to the Holy Spirit’s prompting to give. For more than 45 years, those to whom the Lord has entrusted His wealth have helped meet CBS’s needs.

General Fund

The General Fund gives CBS the most flexibility to direct funds as the Lord leads. This fund supports, in part, the Ministry Service Center, where crucial ministry support functions occur. These functions include, but are not limited to, curriculum development, class operations support, material printing and distributing, CBS staff salaries and benefits, ministry insurances, as well as the building’s maintenance and utilities. Ministry costs also include leader training for North America, class expenses, and ministry oversight expenses. Therefore, donations to the General Fund are preferred and allow CBS to direct the funds where the Lord is especially active and where they are most needed. Donations to the General Fund from North American class participants also support CBS in locations where the classes are unable to meet their own expenses including overseeing the ministry.

Designated Funds

Additional donations may be designated to one or more accounts that CBS maintains. Designated funds will be applied to the expenses, where designated, on a first-in, first-out basis. Designated funds in an account that have not been used within two years of their receipt may be reallocated within the same region or general ministry area by CBS leadership.


Short labels, such as a note on a written check or a short description on a donation envelope, will be designated to the closest existing account and administered according to that receiving account’s scope. If a donor wants a more specific restriction, the donor must write a formal request and the CBS Finance staff must agree to the donor’s requested restriction.

Internal Revenue Service (IRS) Compliance

In compliance with IRS regulations, CBS retains complete control and administration over the use of donated funds. CBS honors donor intent in compliance with this donation policy. Adherence to this policy enables CBS to keep in step with the Holy Spirit and His desires for this ministry around the world.