Stewardship Finance and Trusts

Teaching and promoting Christian stewardship; providing financial and accounting support to councils, committees, and congregational treasurers; and dealing with legacies and donations are some of the responsibilities of the Stewardship and Finance Department.

The department produces information about stewardship programmes for congregations, including leaflets on different aspects of Christian stewardship and Christian giving, and finance resources for treasurers and congregations, which includes advice on preparation of accounts and guidance for completion of OSCR returns. You can find out more about donating to the Church and Gift Aid here.

Giving to Grow

The 2022 General Assembly agreed to change from the Ministries and Mission contribution system to the new Giving to Grow scheme, which will be implemented from 2023. You can learn more about the scheme and find regulations and worked examples on our Giving to Grow page.

Funds administered by the Church

• The Housing and Loan Fund was established by the General Assembly to help with the provision of housing accommodation for retired ministers and widows and widowers of ministers.
• The Small Grants Fund provides grants of up to £1,000 for short-term project funding of between 3 and 12 months.

Trusts

• The Pension Trustees are responsible for the Church's pension schemes.
• The Investors Trust provides the Church's councils, committees and congregations with the facility to invest their funds.
• The Church of Scotland Trust holds properties outwith Scotland.