From Tax Deductions To Discipleship - Part 2

Editor’s Note: This is part 2 of a special 2 part series. You can read part 1 HERE.

The Hidden Impact: Demotivation Among Undiscipled Givers

Most churches include a wide spectrum of spiritual maturity. Some members give joyfully and sacrificially as an expression of their faith. Others give sporadically, reactively, or only when reminded. For this latter group, the loss of meaningful tax incentives removes one of the few tangible reinforcements they associated with giving.

The new $2,000 deduction can unintentionally reinforce shallow patterns:

• Giving just enough to “get the deduction”
• Treating generosity as a once-a-year decision
• Viewing gifts as expenses to be optimized rather than offerings to be surrendered

When the deduction runs out, so does the motivation.

This is not primarily a financial problem. It is a discipleship problem that tax policy has exposed.

The tax code once masked shallow theology of giving. Its partial restoration has not healed it.

Giving Was Never Meant to Be a Transaction

Scripture never presents giving as a financial transaction designed to optimize personal outcomes. It presents giving as:

• Worship – an embodied response to God’s generosity
• Formation – shaping hearts that trust God rather than wealth
• Discipleship – training believers in obedience and dependence
• Participation – sharing in God’s mission, not merely funding i

Yet many churches—often unintentionally—allowed giving to drift into transactional language:

• “Support the church budget”
• “Help us keep the lights on”
• “Meet this financial goal”
• “Don’t forget your tax receipt”

Such language is not wrong, but it is insufficient. In an era when tax incentives reinforced generosity, its theological thinness went largely unnoticed. In today’s environment, it is increasingly ineffective.

The Pastoral Challenge Before Us

Church leaders now face a clear choice.

We can hope that future legislation restores more robust incentives. We can lament declining participation. Or we can recognize this moment as a providential invitation to re-center giving where it belongs: in discipleship.

If people are no longer motivated by tax deductions—or are only weakly motivated by limited ones—they must be motivated by something deeper.

That “something” is spiritual formation.

Teaching Giving as Discipleship in a Post-Deduction World

Teaching giving as discipleship requires more than an annual stewardship sermon or a budget presentation. It requires sustained, intentional formation.

Several principles are essential:

1. Normalize Giving as a Core Spiritual Practice

   Giving belongs alongside prayer, Scripture, and service—not as an add-on, but as a formative habit.

2. Address Money Honestly and Theologically

   Avoiding the topic of money does not make a church more spiritual. Jesus spoke about money frequently because it reveals trust and allegiance.

3. Detach Giving from Tax Outcomes

   Churches should be clear: generosity is not validated by a tax benefit. It is validated by obedience and joy.

4. Teach Freedom, Not Guilt

   The goal is not compliance but transformation. Giving is an invitation into freedom, not pressure.

5. Frame the Current Tax Environment Honestly

   Leaders can acknowledge that tax benefits are limited—but frame this as clarity, not loss. Giving is now unmistakably an act of faith.

A Moment of Opportunity

The Tax Cuts and Jobs Act of 2017 and the One Big Beautiful Act Bill of 2025 did not weaken the church. They removed distractions and revealed motivations.

What remains is the heart of Christian generosity: worship, trust, obedience, and love.

This moment challenges church leaders to form disciples who give not because it lowers their taxable income or hits a deductible threshold, but because it aligns their lives with the kingdom of God.

That work is harder.
It is slower.
And it is far more eternal.

Points to Ponder for Church Leaders

• The loss of tax incentives has stripped away “training wheels” that once supported shallow generosity. Are we prepared to help people grow without them?

• Transactional language about giving often feels practical—but what kind of disciples does it actually form?

• If giving is truly a spiritual discipline, are we giving it the same intentional attention we give prayer, Scripture, and service?

• The current environment offers clarity: people now give primarily because they believe it matters spiritually—or they do not.

• Formation takes time. Are we patient enough to prioritize long-term spiritual growth over short-term financial certainty?

Questions to Ask as Leaders

1. How often do we explicitly teach giving as a discipleship issue rather than a budget issue?

2. What language do we most commonly use when talking about generosity—and what does that language train people to believe?

3. Do our stewardship efforts emphasize freedom, trust, and joy—or urgency, obligation, and need?

4. How might we help people see giving as a practice rather than a decision?

5. What would it look like for our church to measure success not just by dollars received, but by generosity formed over time?

Lead With Clarity

Formation takes time, and leaders need a plan. Download the FREE white paper, When the Tax Code Changes, What Happens to Generosity? for deeper insight into the implications of recent tax changes and practical steps to disciple your people well.