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What are the challenges to giving when the total church budget is divided by the number of families in the congregation?

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Our church budget is approved as a commitment from the congregation to give as they are blessed.  We encourage our church body to give 5-6%  of their gross income to the general fund and give to special funds above that giving.  The leadership has calculated how much this would be per adult member but this is not a requirement from anyone nor published anywhere other than in the budget documents.  We think of giving as a body of believers supporting the church ministry, not members who are obligated to pay as in a membership to a country club. God graciously blessed our church giving again this past year and we were able to pay our bills and give our full ministry shares. 

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