AH 482-3
(The Adventist Home 482-3)
“Shall We Have a Christmas Tree?”—God would be well pleased if on Christmas each church would have a Christmas tree on which shall be hung offerings, great and small, for these houses of worship. [Note: reference is made in this article to current building projects. As the principles set forth in this connection are applicable today, these specific references are left in the article.] Letters of inquiry have come to us asking, “Shall we have a Christmas tree? Will it not be like the world?” We answer, You can make it like the world “if you have a disposition to do so, or you can make it as unlike the world as possible.” There is no particular sin in selecting a fragrant evergreen and placing it in our churches, but the sin lies in the motive which prompts to action and the use which is made of the gifts placed upon the tree. (AH 482.1) MC View Tool
The tree may be as tall and its branches as wide as shall best suit the occasion; but let its boughs be laden with the golden and silver fruit of your beneficence, and present this to Him as your Christmas gift. Let your donations be sanctified by prayer. (AH 482.2) MC View Tool
Christmas and New Year celebrations can and should be held in behalf of those who are helpless. God is glorified when we give to help those who have large families to support. (AH 482.3) MC View Tool
A Tree Laden With Offerings Is Not Sinful—Let not the parents take the position that an evergreen placed in the church for the amusement of the Sabbath school scholars is a sin, for it may be made a great blessing. Keep before their minds benevolent objects. In no case should mere amusement be the object of these gatherings. While there may be some who will turn these occasions into seasons of careless levity, and whose minds will not receive the divine impress, to other minds and characters these seasons will be highly beneficial. I am fully satisfied that innocent substitutes can be devised for many gatherings that demoralize. (AH 482.4) MC View Tool
Provide Innocent Enjoyment for the Day—Will you not arise, my Christian brethren and sisters, and gird yourselves for duty in the fear of God, so arranging this matter that it shall not be dry and uninteresting, but full of innocent enjoyment that shall bear the signet of Heaven? I know the poorer class will respond to these suggestions. The most wealthy should also show an interest and bestow their gifts and offerings proportionate to the means with which God has entrusted them. Let there be recorded in the heavenly books such a Christmas as has never yet been seen because of the donations which shall be given for the sustaining of the work of God and the upbuilding of His kingdom. (AH 483.1) MC View Tool