This note explains the basics of the funds collected from churches in their Ministry and Mission (M&M) Fund payment. The payment covers the church’s contribution to both the M&M fund managed by the national church, and a smaller element (less than 15% of the total on average) as a contribution to Synod costs. The national guidance in the Plan for Partnership states: This payment is the first charge on the local church’s income.” The note provides a simple explanation of how the money is used and the basis on which each church’s share is calculated.

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