Often, families have significant short-term expenditures for special needs. One example is the large expenditure a family incurs for a child to attend college. A family realized that their daughters would be graduating from college during the three years of the capital funds campaign and, as a result, they were able to increase their commitment to years two and three of the campaign by thousands of dollars. Another example would be the cash flow that is freed up when a car loan is paid.

Some people receive periodic increases in salary or bonuses from their employers. The temptation for many of us is to increase our lifestyle to fit the higher income. In many instances, families have decided that they will commit the full amount of salary increases.

A young man decided that two collectors’ baseball cards worth over $20,000 he had been holding for a number of years would be the most appropriate means of touching sacrifice for his family. Some families save money over a period of years for a special project. One couple had saved $80,000 to build a lake cabin. When their church entered a giving campaign, they decided the needs of the church were greater than their need for a second home.

Often, people pray for God to show them a way they can give beyond what they can presently see or afford. Sometimes the answers come unexpectedly. A couple in Alabama had been praying for weeks about their commitment to the church. Much to their surprise, they received an inheritance of several thousand dollars. They gave the entire amount to their church as part of their three-year commitment in addition to a commitment from their regular income.

Some family members have extra time they would be willing to use in a part-time job to be able to give more to the church. This is particularly true for families whose children are grown and away from home and for semi-retired or retired couples. One man was in the process of retiring when his church entered a giving campaign. He and his wife secured new jobs and gave the first three years of their retirement income to the capital campaign.

Many people own assets that have achieved unrealized gains in value over the years. That is good news. The bad news is that if these assets were sold, some portion of the gain could be lost to taxation. Gifts of appreciated assets — typically investment securities or real estate — can be very advantageous to both the donor and to the church. By transferring ownership of the asset to the church, the donor avoids income taxes on the sale of the asset. Unlike gifts of cash that have already incurred an income tax, gifts of appreciated assets avoid the incurrence of capital gain tax. In addition, the donor receives an income tax charitable deduction for the full market value of the asset. That, in effect, makes these gifts less costly to make. Importantly, before making a commitment of this

type, please consult your CPA, tax attorney or other financial advisor.

Giving does not have to be in equal increments over the two or three-year period of the campaign. You might be able to give more in the third year than the first two. As you think about your financial commitment to the campaign, think not of just your potential to give right now, but also of your potential to give in the future. It might be that you can make a three-year commitment in which 20 percent is given in the first year, 30 percent in the second year, and 50 percent in the third.