How should the Combined Offering Plan (COP) be implemented—and, even more importantly, maintained over time? Presented on February 3, 2026, during the Inter-European Division Treasurers Meeting at the Collonges school campus in Collonges-sous-Salève, France, this presentation explores the biblical, theological, administrative, and educational foundations necessary for a successful implementation of the Combined Offering Plan. The COP is not simply a new method for allocating offerings. It is a stewardship system designed to promote a biblical understanding of giving, rooted in the recognition of God as the Owner and Provider of all things. Its purpose is not primarily fundraising, but worship: helping church members develop habits of regular and systematic giving within a God First framework. The presentation highlights four essential pillars for implementing and maintaining the COP: Biblical and theological foundations — understanding stewardship, the God First principle, offerings as an expression of worship, the storehouse system, and the reflex influence principle.Accounting and administrative processes — adapting offering envelopes and electronic giving systems, training treasury personnel and local church treasurers, and using appropriate technological tools.Transparency and accountability — providing understandable information about how tithes and offerings are used, strengthening auditing and reporting, and ensuring that members’ questions are welcomed and answered.Permanent education — recognizing that changing a giving mindset is a long-term process requiring continuous training of administrators, pastors, treasurers, elders, and church members.Particular attention is given to the role of the Stewardship director, the importance of training pastors before implementation, monitoring participation rather than merely financial growth, and using the offering moment as a “golden time” for stewardship education (you can access the Offertory Devotional Videos here: https://stewardship.adventist.org/weekly-offertory-videos). The presentation concludes with a proposed six-phase implementation protocol, moving from administrators and department directors to pastors, treasury and audit personnel, local church treasurers, church leaders, and finally the broader church membership. The central message is simple: implementing the COP is not merely changing where offerings go; it is helping people change how they understand giving, worship, and their relationship with God. Presented by Marcos Bomfim, Director of Stewardship Ministries, General Conference of the Seventh-day Adventist Church. Original presentation: February 3, 2026 Event: Inter-European Division Treasurers Meeting Location: Collonges school campus, Collonges-sous-Salève, France COP Implementation and Maintenance EUD EDITED link 2026 offertory devotional
