The article on the Establishment Principle which appeared in the magazine recently brought to our notice once more the duty of the Government to give of their resources and their means for the maintenance of the Gospel ministry in the land. The failure of the Government to do so involves them in a dereliction of duty, and this is the situation which prevails at present.
While failing in this particular part of their duty, the Government has deemed it wise, under certain conditions, to refund income tax paid on monies donated to charities. This includes monies donated to Church funds. Treasurers of congregations may obtain a refund of the income tax paid on money donated to the funds of the Church provided a subscriber signs a Deed of Covenant form. On that form a promise is given to pay a certain amount into the funds of the Church for a period of seven years.
The very real benefit which the Church funds derive from Deeds of Covenant may be illustrated by the following example:—
Let us assume a subscriber who gives £35 to the Church funds throughout the year in the form of ordinary Church door collections and special collections, and who pays at least £15 of income tax in the year. If this subscriber signs a Deed of Covenant, the Church funds receive not only his £35 but an additional £15 from the Government, with no additional costs or expense whatsoever to anyone. The Covenant, of course, could be for more or less than the £35, which has simply been taken as an example.
In the light of this we would anew, on behalf of the Treasurers of congregations, appeal to the people of the Church to give consideration to this form of giving if they happen to be persons paying income tax at the standard rate.
In this way, through the Church receiving these tax refunds, the establishment Principle requiring Government support for the Gospel ministry, may be honoured at least in a minor way, if not to the full extent which the Scriptures require.