I just returned from Baltimore where I got to see my friend Vic, who has a great job raising money for a nonprofit organization. He walks into some of the biggest companies in the country . . . and often walks out with six-figure donations. He's amazing. What's even more amazing is the attitude of the donors. The people he meets with — CEOs and board chairmen and corporate foundation directors — see themselves as trustees of their companies' profits, not as the owners of those profits.

It's not hard to find greedy, socially irresponsible practices in corporate America, but when it comes to giving, many corporate executives are more biblical than most Christians. Because according to God, we humans are not the owners of the money we call our own. We're just the trustees. Check out the Owner's claim:

If I were hungry, I would not tell you, For the world is mine, and all that is in it. —Psalm 50:12

God is Creator, King, Boss and Owner of everything in this world. Including us and our money. In fact, the statement on American bills and coins, "In God We Trust," is, in a sense, backwards. If God wrote that line, it would read, "In You I Trust." Because that's just what He's done with His money: entrusted it to us. Obviously, God is a risk-taker.

It's no small risk. Over our lifetimes, each of us will probably manage millions of our Boss's dollars. And some of you business and law students will be looking after billions. But this is not a blind trust. God has some strong opinions about what we are to do — and not do — with His money. Not surprisingly, most of His financial rules have to do with giving.

Giving with a Twist

God's biggest money rule is not about giving it away, but about giving it back. In the Bible's first example of this tradition, Abram (Abraham before God gave him a syllabic "ha") returned from a battle and voluntarily gave the king-priest Melchizedek a tenth of his winnings. Both gentlemen regarded this transaction as a thank-you gift to the true Owner of that wealth (Genesis 14:17-20). Fourteen chapters and several years later, Jacob followed in his granddad's footsteps, vowing a tenth of everything he possessed to the Provider of . . . well, everything.

Centuries later, Moses announced this give-it-back-to-God law to the freshly freed Israelites: They were to return a tithe, or tenth, of their flocks, herds, crops and other bucolic benefits (Leviticus 27:30-32; Numbers 18:21-32). The priests lived on this gift and used a portion of it to take care of widows, orphans and strangers (Deuteronomy 26:12-13). It was an ingenious plan: The giver said thanks to God by acknowledging Him as the true owner of everything, and God turned around and allowed this gift to meet the needs of His servants and neediest children.

In the spirit of their gracious Savior, the New Testament writers focused not on exact percentages, but on the act of giving itself. They never say, "Give 10 percent." Instead, they encourage us to give regularly and generously in support of the Church and those in need (1 Corinthians 9:3-14; 2 Corinthians 8 & 9). For Christians, giving is not a mandatory "tax." It's a celebration of God's generosity — and His means of providing for those who serve, and are served by, the Church.

Since there's no mandatory percentage involved, each Christian must personally determine how much to give. Based on the long tradition practiced by our spiritual forefathers, 10 percent is a good starting place. Especially when we consider the facts: It's not really about giving away a tenth of our money — it's about thanking God for the nine-tenths He allows us to keep. In the money-management world, these are spectacularly generous terms.

Many folks just embracing the idea of regular giving have a very tough time with the 10 percent figure. If you're one of them, don't sweat it. Pick a percentage that you can handle. It should be enough to make you feel its impact, but not so much that it wipes you out. For guidance, talk to the Boss. Then make a vow, just as old Jake did, to give that portion back to the God who entrusted you with all of it.

How often should you give? The apostle Paul told the church in Corinth to set aside their gift the first day of every week (1 Corinthians 16:2). If you get paid weekly, do the same. If you live on a monthly budget, make it the first day of every month. (For help with this, check out my Bonehead Easy Money Management System in "Where Money Should Go." Whatever frequency you choose, stick to it. Treat it as the celebration that it is — a party you can count on every week or month. And when you mail the check or drop your gift into the collection basket, say "Thanks, God!" If you're Pentacostal, go ahead and shout it. If you're Presbyterian, do it quietly . . . but feel free to stand in silent celebration.

Graduation Exercises

Just as that 10 percent figure is not a minimum requirement, it's not a maximum limit either. If you go above it, you'll incur no penalty whatsoever. The best way to increase the portion of your giving is through "graduation." Some people call it the graduated tithe. Here's how it works.

Let's say you worked part time last year and earned $10,000. With a 10 percent tithe, you would have given a thousand bucks. This year, you get a raise and work more hours, bringing in $15,000. If you're still committed to 10 percent, you'll give back $1,500. But what will you do with that extra $3,500 over last year's income? Well, there's inflation, and new tires for your car, and that vacation you've been dreaming about, but still, you've been blessed with more cash than your needs can consume. Of course, if you're human, you will manage to find something to spend that money on. But if you're a daring human, you'll use it to do something really crazy like graduate your tithe.

To do it, just raise your commitment by a point or two. If you've learned how to live on 90 percent of last year's income, you can certainly make due on 88 percent of this year's much fatter blessings. And next year, when you're making even more money, see if you can graduate again. Chances are, your income is rising each year at a rate greater than inflation (that's the beauty of being young, smart and ambitious). And if this trend hasn't begun yet, it will the moment after you take part in that other kind of graduation.

Soon after college, your income will very likely be double or triple what it is now. Maybe it's just me, but it seems awfully rude to give the generous Provider of that colossal increase that same old 10 percent. Wait a minute. I'm not the only one who thinks so. Jesus seems to think so too. After telling a frightening parable about a man who kept his riches to himself and wound up losing his life, the Teacher delivered this punch line: "This is how it will be with anyone who stores up things for himself but is not rich toward God" (Luke 12:21). Abundance deserves a graduation party.

So if you pick a percentage for your giving, write it in pencil. With each increase in your income, or at least once a year, reevaluate your commitment and add a point or two. Don't wait till you land that high-paying job in your future. Start now while your income is low, when it's easiest to adjust to this delightful habit. You'll begin a lifelong adventure in a faith that proves itself even in tangible dollars and cents.

I know what you're thinking. If you were to actually follow this kind of graduation plan, you could wind up giving away 50 percent or more of your income by the time you retire! That's crazy. Preposterous. Insane. Yep, but it's not unheard of. Believe it or not, there are some Christians who do this. Because of Jesus' "give in secret" rule (Matthew 6:1-4), you don't hear much about them. But they're out there. I confess that when I was a youth minister, I occasionally stumbled upon some startling receipts — evidence that when some Christians throw a God-party, they throw it big. My minister friends around the country see the same thing in their own churches (although they wish they could say they saw more of it). Big-percentage givers are out there, among the very rich and very poor and everywhere in between. Most of them got there a point or two at a time.

Jesus himself allows us to eavesdrop on such a colossal giver. After observing some rich people put their gifts in the temple treasury, he caught a poor widow dropping in two tiny copper coins. "I tell you the truth . . . this poor widow has put in more than all the others. All these people gave their gifts out of their wealth; but she out of her poverty put in all she had to live on" (Luke 21:1-4). If we dared to look, most of us would find dozens of percentage points in the gap between what we give now, and what would put us on the poverty line. That gap has a name: abundance. And abundance has a single source: God. Graduated giving is simply the act of celebrating the existence of this gap by giving it back to the Source.

Here's what this celebration can look like. Let's say you work yourself up to 15 percent giving in a year that you make just $20,000 working full time. You certainly won't be rich, but the rewards are sweet nonetheless. Here's how your giving might look:

tithe 10 percent to your church: (your pastor preaches better when he gets enough to eat) $2,000

provide food, education and medical care for two needy kids: (that's $24 a month per child through Compassion International) $576

support a missionary overseas for $30 a month: (you'll get nice letters and cool foreign stamps) $360

support a shelter for homeless women: (your abundance helps relieve their poverty) $400

give money to a family who lost their house in a flood: (replaces Dr. Seuss books their children lost in the deluge) $164

Cost of Celebration: $3,500

What else could you possibly buy with $3,500 that would deliver this much happiness? That's just one of the many great benefits of giving money back to God. He always knows the perfect gifts to give. He takes back the money he's given you and does more good things with it than you could ever dream up yourself. He was the instigator of that first Christmas, and he's been giving this world great stuff ever since. Give God a regular and growing portion of your income, and he'll turn it into gifts that will rock the world. Start now with whatever you're earning — no matter how small. And when the big bucks start pouring in, you'll see him change the world in even bigger ways. (For more great benefits to giving, see last month's column, "Giving It Away.")

The Price of Accumulation

One more thing about graduated tithing before I leave you to plan your own party. Most adults practice another kind of financial graduation: accumulation. When they get a raise, they buy a nicer car and a bigger house and more toys to fill them with. And when blessed with even greater abundance, they buy yet a nicer car and an even bigger house — and still run out of room for all the other possessions they accumulate. It's a lifelong process, a seemingly essential part of the game of life. Indeed, if you don't play this way, some people will think you're a socialist or a cult member or maybe just someone living under the witness-protection program.

While giving is a secret thing, accumulation — or the lack of it — is a real attention-grabber. If you practice the kind of giving our Boss asks of us, you're going to get some funny looks. And you're going to have to miss out on some material things that most people treat as essentials, or at least, as much-deserved rewards. But really, when you add up all the numbers, the accumulation game is a poor investment. The Owner of our money promises us so much more through our giving than we could ever receive in our spending.

As proof, Jesus told the story of a guy who gives money to three servants, who each go out and make some kind of investment (Matthew 25:14-30). One guy freaks out and holds onto the money, then gets fired when his boss finds out. The other two take big investment risks and double their master's trust fund. The delighted boss gives each a promotion: "Well done, good and faithful servant! You have been faithful with a few things; I will put you in charge of many things. Come and share your master's happiness!"

It's not hard to figure out who's who in this story. We're the servants, God is the boss, and it's His money we're dealing with. We can cling to it in fear that it's all we've got, or we can put it to work for the Boss's benefit. Either way, there will be a reckoning: The reward for wise management is a big promotion — and a backstage pass to the Master's celebration party.

When you look at it that way, this money management gig seems like a sweet deal indeed. But is it really? If you invest God's money by giving it back to Him, will He really "throw open the floodgates of heaven and pour out so much blessing that you will not have room enough for it"? (His words, not mine.) Or is He just making this stuff up?

Well, if it's the Boss's money either way, it won't cost you a dime to find out.