Responsibilities:
1. Encourage total biblical stewardship.
2. Promote tithing as a principle of Scripture and the General Synod's approved source of securing finances necessary for the work of the church.
3. Develop resources for and work with Presbytery Stewardship Chairmen to encourage and stimulate biblical stewardship within the presbyteries.
4. Provide resources for and work with individual churches to develop/expand a biblical stewardship emphasis.
5. Develop communications with presbyteries and churches regarding the use of denominational resources.
6. Assist in the stewardship efforts of all General Synod agencies, including but not limited to:

a. Providing counsel and assistance with long range financial planning.
b. Assisting in the development of deferred gift programs.

7. Work with Erskine College and Seminary to develop curriculum and training in Christian stewardship for all students.

Qualifications:
1. Must be an active evangelical Christian with a strong desire to serve the Lord.
2. Must be a member of an Associate Reformed Presbyterian Church or Associate Reformed Presbyterian Presbytery, or willing to become a member in all good faith, and one who affirms the Standards of the Associate Reformed Presbyterian Church.
3. Must have a history of personal stewardship.
4. Must be able to teach, counsel and encourage people to practice biblical stewardship.

Section 1. NAME. The name shall be "Board of Stewardship of the Associate Reformed Presbyterian Church," commonly known as Board of Stewardship (Board), with principal offices at the Associate Reformed Presbyterian Center, One Cleveland Street, Greenville, South Carolina.
Section 2. PURPOSE. The purpose of this Board is to:

(1) Promote the general ministries and programs of the Associate Reformed Presbyterian Church;
(2) develop and/or identify, and keep current, resources that can be used for the teaching of biblical stewardship in the Associate Reformed Presbyterian Church;
(3) assist in developing financial stewardship models for presbyteries, congregations, and agencies of the General Synod;
(4) develop and implement programs for securing the funds required to meet the operating needs of the General Synod;
(5) prepare for presentation at the annual meeting of the General Synod a recommended allocation of Synod's anticipated unrestricted income;
(6) prepare and maintain denominational budget preparation guidelines;
(7) receive and maintain a fund or funds of real and personal property and to use, make donations of, and apply the whole or any part of the income therefrom and the principal exclusively for religious, charitable, literary, scientific and educational purposes and for no other purpose;
(8) initiate and carry out programs in support of the religious, charitable, missionary, and educational programs of the General Synod of the Associate Reformed Presbyterian Church, or its successor;
(9) solicit and accept by gift, grant, devise, bequest, purchase or otherwise and to hold for investment or reinvestment and to sell, donate, lend or otherwise dispose of money, real estate, personal property, stocks, bonds, or other securities or any other kind of property;
(10) refrain from engaging, either directly or indirectly, in any activity that would (1) prevent it from obtaining exemption from federal income taxation as a corporation described in section 501(c)(3) of the Internal Revenue Code of 1954 or (2) cause it to lose such exempt status; and
(11) invest endowment-type funds and other long term investments of the General Synod and of those agencies of Synod which commit funds to the Foundation, in accordance with guidelines approved by the General Synod.

Section 1. NUMBER AND TENURE. Membership on the Board shall be as follows:

(a) Six (6) members elected by the General Synod each serving for a six-year term;
(b) Chairman of Finance/Stewardship Committee from each presbytery or a representative chosen by the presbytery as an ex-officio member;
(c) Treasurer of Synod and ARP Women's Ministries Treasurer as ex-officio members; and
(d) the following as non-voting, advisory members: The Moderator and Moderator-Elect of the General Synod, the Coordinator of the General Synod, and the Board's Administrative Officer.

Members elected by the General Synod shall not be eligible for a second term until one (1) year after completion of the term.
Members elected by the General Synod who are absent from two consecutive meetings of the Board without an approved excuse will be considered by the Board to have resigned and will be notified, and the General Synod shall be requested to elect a member to fill the unexpired term.
Section 2. VACANCIES. Vacancies shall be filled as set forth in Section 1 in this Article.
Section 3. MEETINGS. The Board shall meet at least two (2) times annually. The Board shall meet on the call of the chairman or secretary or any three voting members. Members shall be advised of a called meeting by telephone, electronic communication, or mail so as to receive notice of such meeting at least five (5) days before such meeting but such notice may be waived by any member. At any called meeting at which every member shall be present business other than that stated in the call also might be transacted. Telephonic conference-call meetings may be held when necessary; however, an affirmative vote of a majority of the members of the Board will be required for approval of action in a telephone meeting.
Section 4. QUORUM. A majority of the voting members of the Board shall constitute a quorum for the transaction of the business of the Board. If at any meeting there is less than a quorum present, a majority of those present may adjourn the meeting from time to time without notice in order to secure a quorum.
Section 5. AUTHORITY. The Board shall have responsibility for working cooperatively with the congregations and agencies of the General Synod to:

(a) develop and administer programs and ministries to secure financial resources to meet the operating needs of the General Synod;
(b) to present to the General Synod a recommended allocation of those resources;
(c) and to receive, maintain, and administer funds given to the General Synod and/or the Associate Reformed Presbyterian Foundation, Inc., and to expend income for the furtherance of the work of the Associate Reformed Presbyterian Church.

In the exercise of its authority, the Board shall comply with the Standards of the Associate Reformed Presbyterian Church and shall act in an impartial and non-discriminatory manner.
Section 6. ADMINISTRATIVE OFFICER. The Board may employ an administrative officer or utilize the services of the Director of Administrative Services as the administrative officer. Such administrative officer shall not be a voting member of the Board and his duties shall be the duties usual to such positions and such other and further duties as may be prescribed from time to time by the Board.
Section 7. COMPENSATION. Board members shall not receive compensation for their attendance at the meetings of the board, but will be reimbursed for normal and reasonable expenses. Compensation paid to the administrative officer shall be within the limitations of a budget approved by the General Synod.

Section 1. OFFICERS. The officers of the Board shall be the chairman, vice-chairman, secretary, treasurer, and such other officers as the Board may from time to time provide. The chairman, vice-chairman, and secretary shall be members of the Board. The treasurer shall be the Treasurer of the General Synod.
Section 2. ELECTION. The chairman, vice-chairman, and secretary shall be elected for a term of one year by the Board at its Spring meeting to begin service on July 1 following.
Section 3. VACANCIES. In case of a vacancy in any office of the Board, except for that of treasurer, the majority of the members then in office, even if less than a quorum, may elect an officer to fill such vacancy, and the officer so elected shall hold office and serve until the normal date for the end of a term of office.
Section 4. CHAIRMAN. The chairman shall preside at all meetings of the Board and perform such other duties as are usually incumbent upon and incident to this position which may be assigned from time to time by the Board. The chairman shall make committee appointments, subject to confirmation by the Board.
Section 5. VICE-CHAIRMAN. The vice-chairman shall have the power and perform the duties of the chairman during the absence or disability or refusal to act of the chairman or in case of a vacancy in the office of chairman, and perform such other duties which may from time to time be assigned by the Board.
Section 6. SECRETARY. The secretary shall perform the duties incident to this office or which may from time to time be assigned by the Board. He shall keep minutes of all the meetings of the Board and of the Executive Committee of the Board, and shall give notice of all such meetings requiring notice. The Board may appoint a Recording Secretary to record the minutes of Board and committee meetings.
Section 7. TREASURER. The treasurer shall perform all duties usually incident to his office or which may from time to time be assigned him by the Board.

Section 1. EXECUTIVE COMMITTEE. The Executive Committee of the Board shall consist of the chairman, vice-chairman, secretary, and chairmen of the other standing committees. The duties of the Executive Committee shall be

(a) to handle emergencies between stated meetings of the Board;
(b) to be of general assistance to the Treasurer of Synod and its administrative officer in areas of general management of the Board and General Synod which have not been specifically assigned elsewhere; and
(c) to bring to the Board any recommendations deemed necessary for the good of the Board.

The committee shall keep full and accurate records of its proceedings and actions and shall report them to the next succeeding meeting of the Board. The Board may alter or revise such actions, provided that no rights of third persons shall be affected by any such revision or alteration.
Section 2. FINANCE COMMITTEE. The Finance Committee shall consist of not less than one-half of the voting members of the Board. This committee shall be responsible for items referred to it by the Board with specific responsibilities:

(a) To develop and maintain the basis for determining Denominational Ministry Fund goals;
(b) to develop, maintain, and communicate to the agencies of the General Synod a procedure for developing the recommended allocation of General Synod's unrestricted resources;
(c) to approve the estimate of Denominational Ministry Fund resources for the ensuing budget year; and
(d) to apply the procedure for developing the recommended allocation of General Synod's unrestricted resources in preparing the recommended allocations to the Board.

Section 3. COMMUNICATION AND EDUCATION COMMITTEE. The Communication and Education Committee shall consist of not less than one-half of the voting members of the Board. This committee shall be responsible for items referred to it by the Board with specific responsibilities:

(a) to develop and/or identify, and keep current, resources which can be used for the teaching of total stewardship in Associate Reformed Presbyterian Churches;
(b) to develop and oversee an ongoing communication program with presbyteries and churches for securing financial resources for denominational ministries; and
(c) to provide oversight for denominational deferred gifts.

The Committee shall be cognizant of the materials prepared by or under the auspices of the Executive Board of Synod and shall work cooperatively with the Executive Board of Synod in promoting the work of the General Synod.
Section 4. OTHER COMMITTEES. The chairman shall have the power to appoint such other committees as may be necessary for the efficient conduct of the business of this Board.
Section 5. LIMITATIONS. The Board shall at all times have power to modify, add to, take from or otherwise change and alter the duties and functions of committees, subject to the review of the General Synod.

Section 1. FISCAL YEAR. The fiscal year of the Board shall begin on the first day of January and terminate on the 31st day of December of each year. Terms of office for Board members will begin July 1 and will terminate on June 30 of the final year of their term of service.
Section 2. ANNUAL REPORT. The Board shall make an annual written report at the annual meeting of the General Synod.

AMENDMENTS TO POLICY BOOK. This Policy Book may be amended by the Board members at any regular or special meeting, provided a copy of such proposed amendment has been mailed to each member of the Board at least ten days prior to the date of the meeting. A majority vote of the members of the Board shall be necessary for the adoption of any amendment at any such meeting. No amendment in conflict with any standing rule or action of the General Synod shall be adopted and all amendments must be reported to the General Synod for review.

1. Name. The name of this corporation is ASSOCIATE REFORMED PRESBYTERIAN FOUNDATION, INC.
2. Seal. The seal of the corporation shall be circular and shall bear on its outer edge the words "Associate Reformed Presbyterian Foundation, Inc.," and in the center, the words and figures "Corporate Seal 1966." The board of directors may change the form of the seal or the inscription thereon at its pleasure.
3. Offices. The principal office of the corporation shall be located at One Cleveland Street in the City of Greenville, County of Greenville, State of South Carolina.
4. Fiscal Year. The fiscal year of this corporation shall be the calendar year.

1. General Structure of the Board. The corporate powers, business, property, and affairs of the corporation shall be managed by its board of directors. The members of the Board of Stewardship shall serve as Directors of the corporation. Directors need not be residents of the State of North Carolina. The Moderator and the Moderator-Elect of the General Synod, the Coordinator of the General Synod, and the Administrative Officer shall serve as advisory members to the Board. The number of Directors shall be as determined by the General Synod of the Associate Reformed Presbyterian Church as set forth in the Manual of Authorities and Duties of the Associate Reformed Presbyterian Church, as that document exists from time to time.
2. Annual Meetings. The board shall meet at least two (2) times annually which meetings may take place via telephonic conference call or other similar arrangement wherein each Director can hear and be heard simultaneously with other Directors.
3. Special Meetings. Special meetings of the board of directors may be called by the chairman or by any three (3) directors of the board.
4. Notice of Meetings. Directors shall be advised of a called meeting by telephone, mail, or electronic communication so as to receive notice of such meeting at least five (5) before such meeting, but such notice may be waived by any director. At any called meeting at which every member shall be present business other than that listed in the call may be transacted. Telephone conference call meetings may be held when necessary; however, an affirmative vote of a majority of the directors will be required for approval of action.
5. Quorum and Manner of Acting. At all meetings of the board of directors, a majority of the directors shall be necessary and sufficient to constitute a quorum for the transaction of business and the act of a majority of the directors present at any meeting at which there is a quorum shall be the act of the board, except as may be otherwise specifically provided by statute or by these bylaws. If at any meeting there is less than a quorum present, a majority of those present may adjourn the meeting from time to time without notice to secure a quorum.

1. Number. The officers of the corporation shall be the officers of the Board of Stewardship and such other officers with such powers and duties not inconsistent with these bylaws as may be appointed and determined by the board of directors.
2. Chairman. The chairman shall preside at all meetings of the board of directors. He shall have and exercise general charge and supervision of the affairs of the corporation and shall do and perform such other duties as may be assigned to him by the board of directors.
3. Vice-Chairman. At the request of the chairman or in the event of his absence or disability, the vice-chairman shall perform the duties and possess and exercise the powers of the chairman; and, to the extent authorized by law, the vice-chairman shall have such other powers as the board of directors may determine and shall perform such other duties as may be assigned to him by the board of directors.
4. Secretary. The secretary shall have charge of such books, documents and papers as the board of directors may determine and shall have the custody of the corporate seal. He shall attend and keep the minutes of all the meetings of the board of directors. He may sign, with the chairman or vice-chairman, in the name and on behalf of the corporation, any contracts or agreements authorized by the board of directors and, when so authorized or ordered by the board of directors, he may affix the seal of the corporation. He shall, in general, perform all the duties incident to the office of secretary, subject to the control of the board of directors, and shall do and perform such other duties as may be assigned to him by the board of directors.
5. Treasurer. The treasurer shall have the custody of all funds, property and securities of the corporation, subject to such regulations as may be imposed by the board of directors. He may be required to give bond for the faithful performance of his duties in such sum and with such sureties as the board of directors may require. When necessary or proper, he may endorse on behalf of the corporation for collection checks, notes and other obligations and shall deposit the same to the credit of the corporation at such bank or banks or depository as the board of directors may designate. He shall sign all receipts and vouchers and, together with such other officer or officers, if any, as shall be designated by the board of directors, he shall sign all checks of the corporation and all bills of exchange and promissory notes issued by the corporation, except in cases where the signing and execution thereof shall be expressly designated by the board of directors or by these bylaws to some other officer or agent of the corporation. He shall make such payments as may be necessary or proper to be made on behalf of the corporation. He shall enter regularly on the books of the corporation, to be kept by him for the purpose, full and accurate account of all monies and obligations received and paid or incurred by him for or on account of the corporation and shall exhibit such books at all reasonable times to any director on application at the offices of the corporation. He shall, in general, perform all the duties incident to the office of treasurer, subject to the control of the board of directors.
6. Administrative Officers. The board may employ or appoint an Executive Director and/or Administrative Officer. Such Administrative Officers shall not be voting members of the board and the duties shall be usual to such positions and such other and further duties as may be prescribed from time to time by the board.

Various Committees. The Chairman shall have the power to appoint such committees as may be necessary for the effective conduct of the business of the corporation; provided that the directors shall at all times have power to modify, add to, take from or otherwise change and alter the duties and function of any such committee.

The board of directors may authorize any officer or agent to enter into any contract or execute and deliver any instrument in the name of and on behalf of the corporation, and such authority may be general or confined to a specific instance; and unless so authorized by the board of directors, no officer, agent or employee shall have any power or authority to bind the corporation by any contract or engagement or to pledge its credit or render it liable pecuniarily for any purpose or to any amount.

The board of directors shall have power to make, alter, amend and repeal the bylaws of the corporation, subject to the limitation of ARTICLE VII, by affirmative vote of a majority of the board, provided, however, that the action be proposed at a regular or special meeting of the board and adopted at a subsequent regular meeting, except as otherwise provided by law, provided that any amendment shall be submitted to the next session of the General Synod for approval.

Upon the dissolution or liquidation of this corporation, all of its assets held at that time shall be transferred and paid over to the General Synod of the Associate Reformed Presbyterian Church for its unrestricted use. This article may never be amended except as may be necessary to keep this corporation qualified and tax-exempt under the aforesaid laws.

I. God, the sovereign creator¹, has given man the responsibility to act as His agent in the exercise of dominion over the creation for His own glory², through the faithful application of lawful means³. Man is obliged by the gifts, talents, favors, privileges and graces received under divine providence, to submit himself entirely to the holy and righteousness demands of the moral law and the gospel and to fully consecrate himself to active obedience to them as a steward of God⁴. This obedience is a most particularly just and binding obligation upon the beneficiaries of the eternal covenant in Christ⁵ and is acceptably discharged by faith alone arising out of a sense of gratitude to Christ for salvation⁶. The obedience of stewards extends comprehensively to every sphere of human activity and life.⁷ The end thereof is service to the Lord, the comfort and increase of the body of Christ⁸, and the enjoyment of God⁹.
II. As the steward of God, man has a duty to recognize that all gifts, talents, graces and abilities find their true and original source in God alone, the sovereign creator¹⁰ Therefore God reserves the propriety of these gifts to Himself, holding all men responsible to glorify Him by them, and calling men into account for their use or misuse at the last judgment¹¹. No man is made more honorable, able, gifted, or prosperous than another out of any particular and singular respect to himself but for the glory of his creator and the common good of man¹².
III. Time, itself a product of God's eternal creative power, is given to mankind along with life¹³. The number of days allotted to men being comparatively few in light of eternity¹⁴, great importance is attached to the proper use of time, all of which is to be employed under God in lawful activity. Time does not belong to man in autonomy, but must with conscious and diligent effort be used for God's glory in every area of life whether in evangelism, vocation, recreation or other personal activities¹⁵. He is to administer the private and public affairs of life so that they, with God's blessing, will be fruitful and profitable to his family, his neighbor, his superiors and himself, all to the furtherance of the Kingdom of God¹⁶.
IV. God, as the owner of all things, has given to mankind the privilege to hold and own property and to possess and use wealth for lawful uses as stewards of God¹⁷. This property and wealth is entrusted to men by God and is to be used for the fulfillment of duties and obligations to their family, vocation, church and civil government and other purposes acceptable to God¹⁸.
V. The giving of ten percent of one's income (the tithe) to the local church is a lawful means of supporting its ministry. The tithe is given in tangible response to the recognition that the sovereign and covenantal God is the true owner of creation and even of life itself. Tithing is an integral and important part of Christian growth and represents the ideal minimal financial participation of church members, deacons, and elders in the Lord's work through the local church¹⁹.
VI. Benevolent giving is a regular part of Christian and is to be done responsibly and discretely as unto the Lord by faith²⁰. This giving should not be motivated by selfish gain but by love for God, obedience to His Word, and love for neighbor²¹. Benevolent giving beyond the tithe is a rightful part of public worship as well as a private duty for the relief of distress and suffering²².

¹Gen. 1:1; Deu.10:14; 1Chr.29:11; Ps.24:1; 50:10-12; 89:11; Hag.2:8; 1Cor.10:26
²Gen. 1:28; 9:1,7; Lev. 25:23; Ps. 8:6-8; 127:1; LC 17, 20
³Lev.26:1-13; LC 105, 141, 193
⁴WCF 5:1, 19:2, 19:7; LC 104
⁵WCF 5:7, 26:1
⁶WCF 16:2; LC 32
⁷WCF 33:1; LC 104
⁸WCF 26:1
⁹LC 1; SC 1
¹⁰WCF 2.2; 21.1; LC 101; James 1:17
¹¹Mat.25:14-30; WCF 33:1; LC 104, 105
¹²Ps.75:5,7; 1Cor.4:7; LC 147; Rom. 12:3-8
¹³Gen 1:1; Ps. 102:25; John.1:1,2; WCF 4:1
¹⁴Ps. 90:1-12; James 4:13-15
¹⁵Col. 3:17; 4:5-6; I Cor. 10:31; LC 190
¹⁶LC 140-142, 123-132; Lev. 19:18; LC 104; WCF 25:3; II Thes. 3:13
¹⁷Ps.115:16; Acts 4:34
¹⁸LC 140-142; Gen.4:9; Mk. 7:10-13; Luke 20:25; Rom.14:7-8; 1Tim.5:4, 8; LC 147-148
¹⁹Gen.14:20; Heb.7:1-10; Gen. 28:20-22; Lev.27:30; Deut. 12:9-11: 16:17; 1Cor.9:13-14; Mt. 23:23; II Cor.9:6-7; II Cor. 8:9; Num. 18:21-24; ARP BOW Ch. II; LC 75, 97, 104
²⁰Mat.6:4; Luke 19:8; II Cor.8-9; Col. 3:17; Deut. 14:7-11; LC 141; Mt. 6:3
²¹Lev. 19:18; Luke 6:32-35; I Cor. 10:31; John 14:21; I John 3:17-18; LC 122,141,147
²²1Cor.16:1,2; Deut. 10:17