Relationships among giving, church attendance, and religious belief: The case of the Presbyterian Church (USA)

Using data from a survey of members and elders of the Presbyterian Church ( USA), we estimate relationships among religious contributions, church atten dance, and theological belief. Survey respondents indicated whether they we re theologically conservative or liberal, and we hypothesized that the leve l and the composition of giving would be affected by theological belief. We found that conservative Presbyterians gave more in total, and gave more to the local church and to non-Presbyterian religious organizations than did more liberal Presbyterians, while more liberal Presbyterians gave more to s ecular charities than did conservative Presbyterians.