Regardless of the christian denomination I took part in--Baptist, Catholic, A.M.E., Methodist, and even Pentecostal and Lutheran--all seemed to have a church building fund. Only one of them ever actually built a new church with it.
Even when that did happen, I realized that it cost pennies to buy the land that it bought and build this grandioso size church to go along with it. That left a surplus and even encouraged more donations to be given to keep this new place going. This was shown in part by the ever-increasing fleet of new luxury vehicles arcross the pulpit line.
As a teenager, I realized that the pastor and Mrs., the deacons and the band made their money off of what went into the church's bank account, A.K.A. the "Building Fund". This was where folks were encouraged to make donations at each and every gathering it held, apart from weddings or funerals. This was all separate from Sunday's tithes & [extra] offerings.
Now, today, I looked at the newspaper's obituaries and saw that an infant passed away last week. The funeral was held at this particular church (one I used to belong to pre-dub) since the parents attended. I wanted to throw up when I read the last line of the obit: "Memorials should be made out to the church building fund."
How about sending the parents money personally so they would be ok to pay bills while out of work grieving for their son?! It's best to not allow a religious business to handle death issues after the service unless you want them to profit.