Church financing is a multiple system. One of its elements, introduced in 1997, consists of taxpayers’ offer which is a determined part of their personal income tax. The study examines the regulation of tax management from the perspective of taxpayers and beneficiaries. This method of financing has an important budgetary consequence, i.e. the budget completes the sum of the allocation of personal income tax for Churches to a specified extent. The study examines several contradictions with respect to the application of this financing method.