Seventh-Day Adventist Church

Resources & Funding

The North American Division established the tithe reversion system in 1971 to provide financial support for capital improvements and scholarships. Two percent (2%) of the total tithe received from regional churches and 20% of the 10% that the union receives from the local conference is divided on a 40/60 basis. Historically, these funds have been distributed throughout the union to support the outreach ministries of our regional churches.

Capital Reversion

Capital reversion assistance is granted to churches to support renovations, refurbishing and remodeling projects. These funds are disbursed once a year through the local conference treasury department. Applications are submitted to the local conference regional director.

  • Capital reversion is limited funding and should not be expected to cover the cost of the project submitted.
  • Churches should include an estimate, budget and proposed funding sources with the application.
  • Projects should have been voted by the church board or administrative body before it is submitted for funding.
  • Conference regional director's office should review applications for project description, budget and funding source information before signing off and forwarding to the Office of Regional Ministries.

All applications should be submitted to local conference Regional Ministries department before December 15.

Capital reversion funds may assist with refurbishing, carpeting, tiling, kitchen upgrades, painting, roofing, H/AC, parking lot resurfacing, sanctuary remodeling, pews or pew refurbishing, lighting fixtures & electrical repairs, plumbing, restroom upgrades, handicap accessibility code requirements, water damage, exterior and interior window resealing and replacement, etc.

Capital reversion funds may not be used to purchase land, buildings, musical instruments, sound equipment, cameras, computers, laptops, or other electronic devices, etc. Capital reversion funds cannot be used to hire consultants or employees.

Applications may be downloaded or completed on line. Please select the appropriate application.  Capital Reversion 2014 (PDF) Capital Reversion (Interactive)



The application processing timeline is as follows:

1) January: applications are reviewed by regional coordinator/administrative assistant and may be returned to the church for clarification or completion. Regional coordinator at local conference approves with signature and amount granted per project before applications are submitted to PUC Regional office by Jan. 1.

2) February: applications are reviewed by regional coordinating committee and approved;

3) March: applications are submitted to the Union Executive Committee (Finance Committee) for review and approved for disbursement;

4) April/May: local conference treasurers must request the release of funding by letter to the union union treasurer's office;

5) May-December: Local conference treasurers disburse funding to churches whose projects have been approved once it is verified that work is in progress or completed.

The entire process is about six months in length depending upon the request from conference treasurers to release funds.

Applications in PDF format may be downloaded Follow instructions and deadlines carefully.

1.  NAD Regional Ministries Graduate Scholarship (strict guidelines apply). application. Once your application is complete with signatures (pastor, school registrar with school seal), please submit to: Regional Ministries, Pacific Union Conference, P.O. Box 5005, Westlake Village, CA 91359-5005. IF YOU MAIL YOUR APPLICATION TO THE NAD TREASURER'S OFFICE, IT WILL BE RETURNED causing you to possibly miss the deadline.

2.  Three-Way Scholarship (undergraduate studies in Seventh-day Adventist colleges and universities) Forms are distributed through local church pastor, Education coordinator or church administrator late August. Deadline: Dec. 1. Funds are applied during Spring session. Please see your church administrator for further details. The Three-Way Scholarship (Church + Conference + College/University) is not disbursed at the time for college registration. Parents should plan ahead to meet the financial obligations for enroll at the time of registration.

3. Transportation to and from Oakwood University. Students enrolling in Oakwood University for the first time may be eligible for transportation assistance through the local conference African American/Regional Minstries department. The fare is equivalent to a one-way ticket (bus/airfare). Parents or student must provide the receipt for the fare to your local conference regional director to receive a reimbursement. A one-way fare to return home is also available upon complete of the student's four-year program at Oakwood University.

For further information contact Regional Ministries, 805-413-7388.

Lay Ministries