Comparing the situation with state churches, there are certainly might collected but this money is usually for mission support, support for those in need, and other charitable work. Otherwise, the government (or, rather, the tax dollar from the populace) is the primary source of income for the church and covering the costs of clergy, building, and essential programs. To be sure, this funding with tax money is from the willing and the unwilling. There are automatically-collected "tithes" from those who agree to pay but there is money from other taxes collected for property assets considered to belong to the state first and the congregation second. This remains the case even though the landscape has changed and the formerly religious lands have become, in reality, highly-secularized European nations today, including everything from with the Church of England, Scandinavian Lutheran state churches, and German churches (whose “church-tax” is given to state registered religions to which the people belong (from Roman Catholic, Lutheran, Union, other state-registered religions, including Judaism). The German tax is 8% to a person’s income tax bill. There are religions and churches which have chosen not to participate in this, including Muslims, Buddhists, Orthodox, free Lutherans, and other religious groups. Individual Germans can opt out of the church tax but that means publicly renouncing their religion and forsaking the privileges of church membership as they may be. It must be a significant cost greater than the money since about half of eligible taxpayers are still willing to pay it.
American statistics tell us that the typical Christian gives something around 2-2.5% of their income as their discounted "tithe" and this is probably responsible for that 100 person minimum number. So, my question is, how many people would we need to sustain a congregation if these same people contributed what the German church tax collected or four times the present average? I suspect that this would radically change the viability numbers and enable a much smaller group to still have all the accoutrements of church -- perhaps closer to the actual average size of 50 or less. Anecdotally, I heard one person in one of our saltwater districts say that 50 folks would be a mid-size parish in that district and compare this to the average for the Missouri Synod a few decades ago which had one pastor serving nearly 200 folks. Times have changed. But for all the crocodile tears about the gray clouds on our future with a rather consistent decline in size over many decades, why are we settling for 2-3% of income as the benchmark instead of trying to at least match what a government collects in our fatherland, Germany?
Those who know me will know that I defend my Boomer generation to younger pastors and remind them that we are still in church and supporting financially the work of the congregation in greater proportion than our numbers. That is great. But what will happen after the Boomers are spending all their money on nursing homes or they are gone? Those in the pews need to step up. If the Church is to continue, it will only happen because we support the Church with our time, skills, prayers, and dollars. If we do that, we will find that smaller congregations will survive and perhaps even flourish without spending all their attention to finding the $$ to pay the pastor and fix the building. It is wonderful when a former generation provides generous gifts to sustain things long after they have joined the church triumphant but it cannot and dare not replace raising our expectation of ourselves and providing the support to keep even small congregations viable.




