Several Waco churches said they saw giving surge during December, as members made up tithes they may have missed, gave special Christmas offerings or wanted to improve their tax write-off situation.

In some cases, those late-year gifts were a godsend for churches experiencing a mediocre financial year.

“We did have two special called meetings to address budget issues and we actually lowered our budget mid-year to match our giving pattern. We certainly have felt the economy,” said Shelton Markum, pastor of Western Heights Baptist Church. “But we saw an increase in December and actually exceeded that revised budget.”

Jim Martin, pastor of Crestview Church of Christ, said he is hearing reports of churches struggling with finances, “but I can’t say our giving is down. I haven’t noticed a significant difference.”

He said holidays typically generate more generosity among members.

“I’m sure the tax laws have something to do with that because people think more about those things in December,” Martin said. “But some realize they have missed Sundays and want to make up their giving.”

Some church members, though, have little or no money to put in the offering envelope or toss into the collection plate. They lost their jobs or had their pay or hours reduced, said Alan LeFever, a member of the Baptist General Convention of Texas.

The convention, which represents 5,000 churches, relies on donations from those churches to operate.

Giving through November was falling 12 percent short of covering the organization’s budget, LeFever said. The convention, which is based in Dallas, announced layoffs it hopes will save at least $1 million in salaries and benefits.

LeFever said the group is hurting because churches are struggling.

“In my opinion, this is recession-driven,” LeFever said. “During downturns, people panic and hang on to their money. They don’t know if they will have a job and may not have had a raise in a year or two.”

Wayne Williams, senior associate pastor at First United Methodist Church, said the church enjoyed an increase in December giving.

“And God only knows the motivation for it,” he said.

He said the church realized a “huge response” to a special Christmas Eve offering.

The money raised will go to build homes in earthquake-ravaged Haiti and to support the local Habitat for Humanity program.

At St. Mary’s Church of the Assumption in West, Father Ed Karasek said he fortunately has not seen a dip in offerings.

He said the church of 1,300 families “is holding its own and we’re still able to pay our bills.”

Antioch Community Church, which exploded with growth as a nondenominational church in North Waco, had a good year of giving, associate pastor Danny Mulkey said.

Asked how Antioch is bucking the trend, Mulkey said, “All I know is, our folks are incredible givers. They give gladly and wholeheartedly because they want to see the work of the Lord carried on, which is not unlike some other churches in that regard.

“We’re real honest about where our needs are here at home and all over the world, and the folks respond amazingly. They believe giving is part of worship.”

The new tax law that Congress passed and President Barack Obama signed is good news for generous donors to churches and faith-based nonprofit organizations, according to the Evangelical Council for Financial Accountability.

It allows tax-free charitable distributions up to $100,000 per year from Individual Retirement Accounts retroactive to Jan. 1, 2010, and through Dec. 31, 2011.

The law also set estate tax rates at 35 percent and established exemptions that allow couples to pass estates as large as $10 million to their heirs tax-free.

That could prove a boon to churches and organizations that heirs want to help, the council said.

mcopeland@wacotrib.com

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