who is jesus christ funds are generated for four major purposes: for the maintenance and improvement of church facilities and equipment, for the salaries and wages of full time church personnel, for the internal operational expenses of church ministries and for outreach and church planting programs of the church.

Church development fund usually come from the weekly giving (often called tithes and offering) of the church members. Mega churches generate more church development fund because they have more members and have high income earning givers. These churches are able to invest a portion of the collection to resource generating endeavors like establishing and operating a school, charging user-fees for use of facilities and other church services. Churches with financially poorer members or with few less members generate lesser funds and are often supported by church organizations to run some of their programs. The quality of church services and programs and the human resource development of their personnel are largely affected by the amount of their funds.

Creating a church development fund should be done in accordance to biblical principles of giving and ethical standards of stewardship of resources. Church leaders are responsible to teach their members to be gracious givers. Church members on the other hand should expect and check their church leaders to adhere to the principles of good stewardship of the resources that they entrusted to their care. But before church leaders teach their members to give, they themselves should be gracious givers.

Among the gracious giving principles that both church leaders and members should bear in mind and apply in their lives are as follows:

1. Wealth comes from God. We should thank Him for every good thing He gives.(Deut 1:18)
2. God commands His people not to put their hope and security in wealth. Instead, He commands them to be generous and willing to share. And by doing this they are making investment in eternity.(1Timothy 6:17-19, Luke 12:33-34)
3. The bible reminds people that graciously giving to God shows that they love and honor Him. (2 Cor 8:7-8, Matthew 6:21, Proverbs 3:9)
4. Those who graciously give are blessed in return. (Proverbs 22:9, Prov 112.5; Acts 20:35)
5. God tells people that they are responsible for giving and caring for the poor and needy. (Luke 12:33-34)

A church development fund should be handled with care. In 2 Corinthians 8:16-21, Paul exemplifies good stewardship of resources. Paul recognizes the possible issues in fund raising and he took measures to assure givers that the money they gave were properly collected and distributed. He asked churches to appoint trustworthy representatives like Titus and another unnamed brother to accompany and witness the proper distribution of funds. He placed accountability in the hands of the churches by involving them in the process. Paul carefully explained the purposes to which the money would be used and the process in which it will be collected and distributed. Management of church fund should follow the same principle. The fundraiser should provide a clear process of assuring givers that all giving are accounted for. The giver should take responsibility to ensure that money they shared is used for the intended purposes properly.