Part of a 13-volume series designed to help Lutheran communities assess the feasibility of starting a Lutheran elementary school and to assist ongoing schools in current operation, this handbook focuses on financial support for Lutheran schools. It attempts to present a comprehensive description of factors to be considered in funding a Lutheran elementary school. Treated here are sources of funds, relationship of those sources to each other, and suggestions for securing funds from each source. The document is intended to help congregations review their own circumstances, policies, and objectives and choose the method or methods of funding best suited to their situation. The principal sources of funds for Lutheran elementary schools are described as being congregational support, tuition, and fees. Other miscellaneous sources of income, such as gifts, fund raising, support organizations, or matching funds, can be important. Public aid is available to some schools to fund such programs as transportation, textbooks, food services, and specialized help for the disadvantaged. For interparish schools, special formulas for determining congregational support must be set up. (Author/JM)