Churches have real insight into the work of missionaries, and therefore have a crucial role to play in supporting them: spiritually, emotionally, relationally, and financially. This paper focuses on the financial support of missionaries and how this should be accounted for in churches and Christian charities that produce 'accruals' accounts under SORP.
- What the charity SORP says about future commitments to grant funding or 'constructive obligations';
- The issue: what constitutes a constructive obligation under the charity SORP?
- Imposing conditions on future support;
- Possible approaches for churches to consider to avoid inadvertently creating a constructive obligation.