Virgil Dugan challenges churches, ministries and generosity ministries to think about the where of giving. Churches that have developed, adopted and committed to a specific Great Commission Vision/Mission/Values have the most compelling incentive to experience a transformation of generous giving. Great Commission Ministries that have committed to work along-side the Great Commission Churches to accomplish specific Great Commission Visions/Missions/Values have an opportunity to experience the financial benefits of a transformation of generous giving but also need assistance in becoming gracious receivers.