This policy pertains to the distribution of a congregation’s fixed assets. These assets include, but are not limited to, items such as the following: altarware, sanctuary and other building furnishings, tangible memorial gifts, etc.
Cash (including cash from the operating fund, memorial funds, other designated funds, etc.) and property/building assets are covered by the provisions of the Policy for Disbursement of Congregational Assets. As such they are excluded from the scope of this policy.
The terms of this policy apply whenever a congregation decides that it no longer requires one or more of its fixed assets. This may occur when a congregation dissolves or at any other time.