Church Giving and a Money-Back Guarantee

According to a story in the IndyStar, a church in Indianapolis church is promising to return refund any money given to the church if the giver loses their job. This may make for good P.R., but it is problematic theologyically for at least three reasons. First, giving is an act of worship, and worship is not returnable. Second, giving should be an act of faith. This promise removes at least some of the faith element. Third, the gifts given to the church are actually given to God through the church. In a very real sense, it is not the church's money, it is God's money. In addition to these theological concerns, there might be legal ramifications. I am not a tex-expert, but I suspect that the IRS will have some problems with this kind of giving.