Letter 79

From: Ambrose, Bishop of Milan To: Felix, Bishop of Como Date: ~386 AD Context: A letter to Felix, bishop of the nearby see of Como [on the shores of Lake Como, north of Milan], discussing the administration of church property and the proper management of charitable endowments. Ambrose to his brother Felix — greetings in the Lord. You have asked for my guidance on managing the endowments left to your church by deceased benefactors. The question is more important than it may appear, because mismanagement of charitable funds is one of the surest ways to lose both the funds and the trust of the faithful. First principle: the donor's intention must be honored. If a benefactor specified that the income from a property should feed the poor, it must feed the poor — not repair the bishop's residence, not fund a building program, not supplement clerical salaries. Redirect a restricted gift and you steal from both the donor and the intended recipients. Second: maintain careful records. Every donation, every expenditure, every lease, every sale should be documented. The bishop is accountable to God, but he is also accountable to the faithful, and the faithful have a right to know how their gifts are being used. Third: do not sell endowed property except in genuine emergencies, and then only with the consent of the clergy and the approval of the metropolitan. Land produces income indefinitely; gold is spent once. The bishop who sells the patrimony to solve a short-term problem creates a long-term disaster. Fourth: if the income from an endowment exceeds what the specified purpose requires, the surplus should be directed to related charitable work — not absorbed into the general fund. The spirit of the gift should govern, not merely its letter. These are not complicated principles, brother, but they require discipline to maintain. The pressures on a bishop to divert funds are constant, and the rationalizations are always persuasive. Resist them. Your church at Como has a reputation for integrity. Guard it carefully. Farewell.

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