In late December 1991, Sam and Helen R. Walton made a generous gift of $6 million through the Presbyterian Church (U.S.A.) Foundation. This gift included an endowment in the amount of $3 million, the earned interest to be used by new church developments that have placed an emphasis on site acquisition. The Mission Development Resources Committee offers an opportunity annually to congregations, presbyteries and synods to nominate new church developments that are working in creative ways to bring the gospel to their local communities. Those chosen will receive a one-time financial award of up to $50,000.