Mac’s Message #48: Funding Your Scouting Activities

Mac McIntire

Mac McIntire

Over the past several weeks my messages have focused on the support structure put in place to help you in your Scouting and Aaronic Priesthood role. In this message I wish to discuss how to fund your efforts.

Scouting can be very expensive. One disincentive to conducting your Scouting program as designed by the Boy Scouts of America is the significant cost of running a quality program. It requires a sizeable revenue source to fund participation at council-sponsored summer camps, hold monthly outdoor activities, purchase equipment and supplies, or to help boys acquire merit badges and rank advancement. It is much easier and cheaper to neglect Scouting-type activities all together and merely entertain your boys with fun activities closer to home.

According to Church policy, “Funding for Aaronic Priesthood activities, including Scouting activities where they are authorized by the Church, should come from the ward budget” (Handbook 2: Administering the Church, 8.13.7). “Fund-raising activities are not usually approved because expenses for stake and ward activities are paid with budget funds. As an exception, a stake president or bishop may authorize one group fund-raising activity each year. Such an activity may be held to raise funds for the following purposes only: 1) To help pay the cost of one annual camp or similar activity, and 2) To help purchase equipment that the unit needs for annual camps” (Handbook 2, 13.6.8, emphasis added). “If the ward budget does not have sufficient funds to pay for an annual extended Scout camp or similar activity for young men, leaders may ask participants to pay for part or all of it” (Handbook 2, 8.13.7, emphasis added).

I often hear LDS Scouting leaders complain that the Church policy for funding activities does not provide enough money to fund a quality Scouting program. Far too many adult Scouting leaders, including myself, have spent a significant amount of their personal money supplementing the small budget of their Scouting units. Church leaders frown upon this. Let me tell you why.

The Lord has commanded members of the Church to stay out of debt, to be frugal, and to manage wisely one’s financial stewardship. He wants us to limit our needs and wants and to stay focused on the things that matter most, rather than seeking the material things of the world. When conducting Scouting and priesthood activities the Lord wants us to obey the part of the Scout Law directing us to be Thrifty.

What this means is Young Men leaders should not expect their Scouting unit to be like a community unit, where every boy is dressed in full uniform, they have a Scouting trailer full of matching tents and quality camping gear, and they attend exotic summer camps at distant high adventure bases. A Church unit that abides by the policies stated above could never afford such luxuries. Nor should they want to.

The Lord wants His Scouting units to model Zion, where the people are of one heart and one mind, and there is no poor among them (see Moses 7:18). When the Church changed the ward budgeting process in the 1980s, I’m sure leaders in some wards were upset because it reduced their ward budget. But I was ecstatic. At that time I was serving in the branch presidency of a Cambodian branch in Florida. Because of the impoverished nature of our members, our ward budget was extremely small under the old budget policy. Our funds were so limited we couldn’t do much for our members. Yet we met in the same building with an affluent ward. Our members could not help but compare themselves—and our activities—with what was going on in the other ward. Our members felt separated from the other ward by a financial barrier that existed not just because of the economic conditions of the members, but also because of a discriminating Church financial policy. I’m sure this might be one reason why Church leaders changed the policy.

This is why the Church wants you to use the ward budget first for your Scouting activities. If Church leaders reach into their own pockets to pay for more extravagant Scouting activities—such as super summer camps, elaborate pioneer treks, or multi-day hiking treks in far off mountain ranges—because the leaders can afford to do so, they may establish traditions that cannot be sustained if less affluent leaders are called in the future. Boys can easily feel entitled when generous leaders provide them with Scouting experiences that far exceed what a ward budget can provide. Additionally, if Young Men leaders pay for activities without turning in receipts, the bishop of the ward cannot get an accurate feel for the expenses of the Young Men program.

The second source for funding Scouting activities ought to be the young men themselves. Scouting is designed to teach a boy to be self-reliant. A boy needs to learn how to pay his own way in life. If the Scouting unit has an annual calendar, the unit should know where it will be going to summer camp a year in advance. The parents and boys should know exactly what it will cost. This gives each boy plenty of time to develop a savings plan that will fund his Scouting activities. Adults in a ward could be encouraged to pray about jobs they might provide to the boys to help them earn money for Scouting. With the Lord’s help, I’m sure there are plenty of jobs within a ward to help a boy obtain the funds he needs. Most important, during this year of labor the young man will learn to work hard, to be responsible, and to pay an honest tithe.

The final method for funding your Church Scouting unit is through a fund-raising activity. This activity should be one that provides “a meaningful value or service” and offers “a positive experience that builds unity” (Handbook 2, 13.6.8). Many LDS Scouting units put up flags on national holidays; some hold spaghetti dinners and auctions; others build fences for state or national parks; some units usher at sporting or community events; while others sponsor swap meets to fund their programs. LDS Scouting units may also “participate in Scout­ing shows, camporees, and other BSA activities involving the sale of tickets by boys or young men, as long as all other budget allowance guide­lines are met” (Scouting Handbook for Church Units in the United States, 8.15). Also note that “Commercially produced or packaged goods or services should not be sold” (8.15).  Popcorn is considered to be a commercial product and thus the sale of popcorn is not approved as an LDS Scouting unit fundraiser. Individual young men can sign up to sell popcorn under their BSA local council as a means of paying their own way to summer camp.

Finally, may I respectfully suggest you allow your boys to do the fund raising. If you put up flags, let the boys contact people and collect the funds. If you have a spaghetti dinner, let the boys do the work. If you have an auction, let the boys gather the goods and conduct the auction. In my many years of Scouting, I have seen so many fund-raising situations where adults do all the work. The Relief Society sisters bake goods for the auction. The men cook the spaghetti dinner. The Scouting leaders collect the funds for the flags. In such situations those donating funds to the Scouting program have little interaction with actual Scouts.

May I suggest that, like most things in the gospel, your Scout funding effort should be conducted in fervent prayer. Perhaps because of the temporal nature of raising funds, some leaders may neglect to petition the Lord to guide their funding efforts. I know from experience that a loving Lord will direct you to do the right things, to reach out to the right people, and to find the right resources to support your Scouting program. “Counsel with the Lord in all thy doings, and he will direct thee for good” (Alma 37:37).

Take a Moment to Reflect

  • Are your Scouting activities planned to minimize expenses?
  • Do you encourage your boys to pay their own way to summer camp?
  • Does your one authorized annual fund-raising event generate the greatest possible income to fund your Scouting activities?
  • Do your boys wear their Scouting uniforms during fund-raising events?
  • Do your boys do the actual fund-raising, rather than the adults?
  • Have you asked the Lord to guide your fund-raising effort?


Turn Your Reflection Into Action

  • What will you start doing, stop doing, or do better as a result of your reflection?


“Being thrifty is good for our financial well-being. Wastefulness and indulgence are not of God. They are negative influences and have serious consequences on us by and by. When we are thrifty we are self-reliant, able to be free to assist those in need. Scouting instructs us to be wise with our resources” (Vaughn J. Featherstone, “On My Honor,” Ensign, February 2006).


-Mac McIntire is a dedicated Scouter who has blessed many lives through his service and acute understanding of the Scouting program. He currently lives in Las Vegas, Nevada. The views and opinions expressed in this message are solely those of the author.

Print Friendly, PDF & Email

  1. David says:

    I beg to differ, Uniform is one of the methods of Scouting! You state: “What this means is Young Men leaders should not expect their Scouting unit to be like a community unit, where every boy is dressed in full uniform, they have a Scouting trailer full of matching tents and quality camping gear” I agree, a Scouting trailer full of matching tents and quality gear is not a method of Scouting but Uniform is! There are MANY ways to acquire full uniforms for your boys at reduced prices. Troop uniform bank, hand-me-downs, thrift sales, DI & Goodwill.
    Families find ways to pay for sports/music/academic activities that all require uniforms why not Scouts?

    1. JD says:


      I am guessing it was a slip. Mac wrote an earlier post about the importance of a uniform.

      See earlier post:

    2. Mac McIntire says:


      I agree that the uniform is an important method of Scouting, as I stated in an earlier blog message, as long as the cost to uniform boys does not become too prohibitive. I agree that there are great ways to acquire uniforms. But not all areas of the Church in the U.S. have thrift stores or an abundance of boys (or adults) who have grown out of their old uniforms who can pass down their uniforms to others. Having lived in an inner city area where there is extreme poverty, I have seen many boys who did not become involved in Scouting because they could not afford a uniform. Nor could their family afford for them to be involved in “sports/music/academic activities” that required a capital investment. I would rather have my boys in only a Scout shirt than to not have them involved because a full uniform was required. Since the Church preaches so strongly about keeping costs down for involvement in any Church program, I stress that LDS Scouting units may not look like community units. Most non-LDS Scouting units I have experienced require a full uniform for participation. This is one area where the Church policy trumps BSA policy or standards.

  2. Bruno Castagno says:

    I grow up in scouting doing great and meangfully fund raising to keep the program running, from helping the less fortunate scouts or helping us to get the things necessary to maintain our activities, whatever was for a simple troop camp or travel to jamborees , most the time the proces of doing it was far more memorable and fun , but also important that teached me about being self reliant .Great times!!

  3. JD says:

    As I reflected, I thought how helping these boys do their own fundraising is also helping these boys to learn to pay their own way for their mission (and other things that are important).

  4. Lee Taylor says:

    I also disagree that the uniform is an important part of being part of the Scout troop. I have a question regarding the ward budget. What is the guideline for how much of the ward budget should be allotted YM and Scouting? I have seen a big difference between wards which can make a big difference in what a troop can afford to do and have.

  5. Dave says:

    Just a reminder that this website isn’t authorized by or doesn’t speak for The Church. Last I checked, the Young Men’s General Presidency issued a letter in 2005 stating that Popcorn Sales was an appropriate fundraiser for LDS Scouts. As far as I’m aware, that position hasn’t been rescinded or revised except for vague interpretations like those found in this article.

    1. JD says:

      Dave – In 2005 Elder Dahlquist said we could sell popcorn, under the guidance in the handbook. The handbook has been updated and states:

      8.15 Funding Scouting
      Leaders should follow the budget allowance
      guidelines in Handbook 2 to fund Scouting (see
      8.13.7, 11.8.7, 13.2.8, 13.2.9, 13.5, and 13.6.8). Ward
      budgets should be used to purchase Scouting
      awards and materials, as determined by local
      leaders. Commercially produced or packaged”
      goods or services should not be sold”

      If it is allowed under current rules, then I suggest that it be written or clarified in the LDS-BSA Newsletter by someone with authority. Otherwise, the handbook is pretty clear.

      1. Mac McIntire says:

        JD is correct. The green handbook has been updated specifically to clarify this policy. I have personally heard David Beck, former Young Men general president, state that popcorn is a commercially produced product and, therefore, LDS Scouting units should not be involved in popcorn sales. The current YM general presidency concurs. Individual boys, however, can sell popcorn. The reason for this “new” policy is to avoid getting too close to the very thin line of IRS policies regarding the non-profit status of the Church.

  6. Don says:

    As a ScoutMaster, I have blown the entire YM budget on nothing but advancement awards.

    1. Mark says:

      I am a Scoutmaster and in my ward I am faced with the exact same challenge. The cost of the awards expected to be earned in 2016 by my troop of 9 boys will be nearly $500 at the scout store. Our total YM budget will not even be $500 for the year. If we follow the guidelines proposed by the scouting and church handbooks (1st – Ward Budget Funds, 2nd – YM raising their own $, and 3rd – Fundraising only for camp) then we will be having the boys raise money to pay for their own merit badge patches and rank advancements as well as all of their camping expenses other than the summer camp. Am I alone in thinking that this is a bit odd that the ward budget of our ward only covers the scout store expenses??

      1. Don says:

        I think you may run into trouble with supplementing the Scout Program. I did, because the Handbook 2 guidelines are only for summer camp and troop supplies for camping. I do not understand how smaller units are supposed to run a proper Church Scout Program with such limited finance. With 2 or 3 boys and 3 camp outs I can completely blow the primary budget. So what ends up happening is the leaders end up footing the bill even though we are not supposed to.

        The Church Scout handbooks says:

        8.15 Funding Scouting
        Leaders should follow the budget allowance guidelines in Handbook 2 to fund Scouting (see 8.13.7, 11.8.7, 13.2.8, 13.2.9, 13.5, and 13.6.8). Ward budgets should be used to purchase Scouting awards and materials, as determined by local leaders. Commercially produced or packaged goods or services should not be sold.
        Scouting units may participate in Scouting shows, camporees, and other BSA activities that involve the sale of tickets by boys or young men, as long as all other budget allowance guidelines are met.
        The Church supports the BSA’s annual Friends of Scouting drive. These funds provide financial support for the BSA local council. Stake presidents and bishops oversee the drive in their units.

        1. Don says:

          That should say 2 or 3 boys, not days.

  7. There is some great advice here. But I think you need to be careful about how you “let the boys contact people and collect the funds.”

    Handbook 2, section 13.6.8 states:

    “Contributions to fund-raising activities are voluntary. Priesthood leaders should take special care to ensure that members do not feel obligated to contribute.

    “Stakes and wards that sponsor fund-raising activities should not advertise or solicit beyond their boundaries. Nor should they sell products or services door to door.”

    Also, in accordance with finance guidelines, all funds collected should go on an individual donation slip and be processed through the standard donation process. If those slips also include tithing funds, only the bishop and his counselors are authorized to receive them. So you need to be sure that slips collected by the boys include only the funds for the service being provided.

    These kinds of rules make group fundraisers challenging. But, as Mac said, there is no rule against a boy doing his own fundraising. I watched two boys in our unit fund all of their summer camping activities throughout their time in Young Mens by doing yard work. They did a good job for a fair price, so it was a very good thing.

  8. Stanley Stolpe says:


    What an excellent article. I recall Maj Gen Van Ripper, USMC, saying to his staff something like, “we are out of money, therefore we must think.” It was challenging, but as a unit leader we were able, through prayerful consideration, to find things within our budgets. I simply provided the place, the young men always brought the fun.

  9. Michael G. says:

    “It is much easier and cheaper to neglect Scouting-type activities all together and merely entertain your boys with fun activities closer to home.”

    That is what my ward YM president decided to do on scrapping Scouting pretty much altogether. He believed his job was to entertain boys. Basketball fever.

    One of my favorite movies of all time is “Surf’s Up”, wherein the young penguin Cody Maverick is invited to carve a surfboard. He doesn’t want to be instructed, he wants to do it. Naturally his attempt fails, but he must be allowed to make the attempt, and must be allowed to fail. That opens the door, sometimes, to a bit of instruction. Not a lot. A Scoutmaster minute of instruction. Bit by bit, failure by failure, success is learned and earned; and it feels great to a young man (or this old one) to succeed mostly by one’s own effort and intellect.

    “I did it!” is a better thing than mere fun.

    Merit badges are part of the “I did it”.

  10. Carl Minks says:

    I have often wondered why as a member of the bishopric I am tasked with collecting funds for our local BSA council in the form of “Friends of Scouting” often during Sunday worship, while if those same families were to offer to fund the ward troop they would be turned away? It makes no sense to me to deny our youth opportunities to participate in activities now because we may not have monies in the future. I don’t understand the mindset that says if one ward can’t afford something then no one gets to do it. The idea is not American nor is it scripture based.

    1. Mac McIntire says:

      Obviously this is a decision made by your local priesthood leaders. I am not aware of any prohibition against accepting direct donations to a ward’s Scouting units. I know of wards who have been given ongoing endowments upon a person’s death specifically to fund young women and young men activities.

  11. Cindy S says:

    Mac’s Message #48: Funding Your Scouting Activities

    I reviewed this message on Fundraising. Mac, you are a great source of information. Since fundraising was a huge issue for our Stake in Cub Scouts earlier this year. I read, watched webcasts, and asked many questions to understand the church’s stance on fundraising. Personally, for me there was no new information in this blog message. However, it was confirmation that we have instructed our packs correctly.

    I am concerned about one section of Mac’s message. I worry that units may interpret it incorrectly.

    “Popcorn is considered to be a commercial product and thus the sale of popcorn is not approved as an LDS Scouting unit fundraiser. Individual young men can sign up to sell popcorn under their BSA local council as a means of paying their own way to summer camp.”

    If this is interpreted to mean that an individual boy can sign-up with council to sell popcorn or camp cards for his own benefit of raising funds for camp, etc., this is a problem!!

    Earlier this year, at round table, we received a handout titled Individual Youth Accounts Policies which stated,
    “Private benefit rules of the Internal Revenue service prohibit those involved in nonprofit fundraising from receiving a substantial personal benefit for their efforts. Some practices where dollar for dollar credit is provided for the sole benefit of the person who sold product based upon amount sold could violate the private benefit prohibition. While the BSA has not endorsed ‘Individual Scout Accounts’ for private benefit of individual Scouts who participate in fundraising because of the IRS rules, unit fundraising designed to make Scouting affordable is a fundamental part of Scouts ‘earning their way’.”

    Addtionally, the Cubcast from Dec 2014, stated the following:
    “Last year there was a significant development. The IRS actually declared an organization to no longer be tax exempt. It was an organization that was a skating program for youth. The parents had organized this non-profit for the purposes of raising money so that it would offset the cost of what the youth were doing in their skating program. Unfortunately, that was the only reason the non-profit was set up was so that they could sell things or make money to then pay for what would otherwise have been the parents’ obligation to support their kids in this activity. The activity was not the purpose of the organization that they set up. The organization was set up for the purposes of raising money so that they could support the skating. The IRS said that crossed the line and they removed the tax exempt status of that organization.
    So that was the first time in a long time the IRS has actually gone after a non-profit organization and removed their tax exempt status. That caused us to take a fresh look at the history of the IRS’ positions on non-profits and caused us to want to take a look at our current publications and make sure that they’re accurate and make sure that we are giving guidance to our units and to our councils that is going to allow them to make good decisions in terms of how they conduct their fundraising…
    On the other hand, when you move over to the other side and a scout goes out and sells a lot of popcorn and the unit designates that money that he raises to be used only for that scout and only for activities that benefit that scout, we get into an issue of whether or not the IRS would consider that to be a substantial private benefit. The IRS isn’t going to go after the typical young Cub Scout that’s selling popcorn and it helps to pay for his uniforms or helps to pay for his summer camp, but to the extent we have people that are raising significant funds and those funds are being used for costs that would normally be parental obligations in connection with scouting, we’re getting into an area where the IRS has been and is paying more attention.”
    (I have attached a copy of the transcript. The above info was taken from pages 4 & 5.)

    In addition, I asked my District Commissioner this particular question, since I know of a family who did this….
    “If a unit is having a fundraiser (not selling camp cards) and the funds raised will only cover a portion of the cost of day camp, can an individual family sell camp cards to raise their portion of the cost? Even when it is not a “pack” sponsored event. I know it is impossible to cover every scenario in the Cubcast, which is why I am asking you!!”

    This was her reply, “To completely cover your bases, keep 5 cents of the 2.50, but it could be read either way.
    Some of the money must benefit the unit. Then they can use camp cards to help pay the cost of daycamp.
    That money can be put in an emergency fund needed maybe on a campout to buy extra ice or a treat for the boys not budgeted for. I know the funding is different, but that might be a way to have a trail for the extra monies not budgeted.”

    So, my take on this is…. if a boy was to raise his own funds through BSA, a percentage of those funds needs to be given to the unit, for the benefit of the unit. That is the BSA’s take on it. If the stake/church is ok with this type of activity, then I believe the family would have to give that money as a fundraising item to the pack.

    Thank you!!

    1. Mac McIntire says:

      Thank you very much for this information. I stand corrected.

  12. Bryce says:

    My Bishopric didn’t create a ward budget, spent all the money, left my troop totally not funded for the last 6 months. They have given the entire young men’s program $1400 for the year, which will all be used on advancements and to reimburse members still waiting for reimbursements. Now the Bishop wants to do a fundraiser to “pay back” the scout budget because he decided to have the troop attend a $500/boy camp instead of a $100/boy camp. I’m not going to leave the church over it, and all it’s done is motivate me to find ways to make more money so I can bankroll my troop. What can be done? I think it is wrong to fund raise when the price was already paid by the ward. How am I supposed to sell the fundraiser, “Help us raise money to cover the poor stewardship of our local leadership?”
    The LDS troop budget is a real issue, until it is addressed Scout Masters like me will continue to eat the costs of the program. I see this as a covenant duty. I can either pay for the necessary expenses myself or have the boys stop coming after a couple months of no activities. What is to be done? Is there a way to ask for more funds because of poor decisions? Is it better to let the boys stop coming than for me to spend my own money?

    1. Mac McIntire says:


      It’s obvious you are true to your “covenant” to serve faithfully in your calling. Thank you for your service and sacrifice!

      It’s always sad to see how the decision of one or two people can adversely impact many people. At the same time, the conflict of financing Scouting activities in the Church by following the policy is one that, in my opinion, is difficult to rectify. Last year my ward spent over $3,000 alone on merit badges, rank advancement, and Eagle Scout regalia. We run a very good Scouting program and our boys work hard on learning Scouting skills and advancing to the rank of Eagle. Add to this the cost of separate summer camps for our Boy Scouts and high-adventure Varsity Scouts and Venturers and it becomes very obvious that Scouting, done the right way, is an expensive program. I will confess that very few receipts are turned in by our Scouting leaders for the programs, outings, and activities we provide.

      I would love to receive more in depth, well-thought-out, and serious guidance on how to conduct and fund a well-run Scouting program in the Church. Without this insight I think it is too easy, and too logical, for local leaders to default to no-cost activities like sports, games, or entertainment instead of Scouting programs and activities. In my opinion, funding is one of the greatest barriers to success for LDS Scouting. This is an issue that must be resolved.

      1. Bryce says:


        Thank you for your reply! I discussed the issue with my father-in-law, a lifelong Scout & Scout Master. It’s apparent that we all have similar issues to overcome, but they are surmountable. I am focusing on building my boys into true leaders. A true leader is someone who has a vision, empowers others to participate in that vision, creates momentum in the group, is well liked and develops others around him into leaders. I know that when I’ve developed my SPL into a true leader and our patrol method is functioning. The money will be there as needed. I’ve seen the Lord’s hand too many times in this arduous process to imagine Him letting the Boys progress be halted by money. Perhaps there is intentionally a gap in the guidance in funding a troop; and maybe by design the Lord uses this gap to test our Faith and enable us to develop as He desires and we prove worthy.

        Thanks for lifting my spirits by sharing your sincere response, and thank you for remaining true to your quest and providing a light to those around you.

  13. Fred A. says:

    Our Troop has the best scouting program in the stake. We have a successful fundraiser each year. Thanks to the fundraiser and the hard work of the scouts we are advancing a lot of YM to Eagle. We are by far the poorest ward in the stake. Over half the scouts live in trailers. If not for the fundraiser, the scouts would have no money. Since my stake also does Trek, our scout budget is only 200 per year. Now the stake has found out how much money we have, and wants to take it and spread it out to the other wards, which are pretty well off. is this right and what can I do to stop it.

    1. JD says:


      Your Bishop should push the Green Scout Handbook to the Stake as those Funds are Ward/Scouting. Unless it was a joint Ward/Stake Fundraiser, I don’t see this being an issue for you.

      Budget are done Ward by Ward. Then the Wards determine how to spend the funds. Ward then can do their own fundraising for specific purposes. The Bishop is ultimately the steward of those funds in behalf of your Scout Unit.

      Section – 8.15 Funding Scouting

      Red Handbook – Handbook 2 to fund Scouting (see Sections – 8.13.7, 11.8.7, 13.2.8, 13.2.9, 13.5, and 13.6.8)

  14. Edwin van Stam says:


    Would it be acceptable to inform ward members that they can make a voluntary donation to the Scouting program / Youth Camps? Another question is if the individual Scouts can do chores for neighbors and have donations/payment directly deposited in the ward budget towards camp fees? Are there rules against these procedures? My thought is that it would be acceptable to ask the Ward members to prayerfully consider jobs the youth can do to earn money towards a Council camp and that the boy will collect these funds, pay tithing and deposit funds towards Council camp through the Ward up to an agreed balance to cover camp fees and possibly food and directly related expenses. I very much appreciate your messages and the quarterly newsletters. It is great to hear well thought our and inspired messages from experienced Scouters.

    1. Mac McIntire says:

      I believe it is acceptable for members to make direct donations for Scouting. Since I have been unable to attend our ward Scouting fund raiser for the last several years, I just make a donation each year directly to the ward “other” fund that is used for Scout and Young Women summer camps. I know others make similar donations.

      As far as work projects for the boys, this is a great way for the boys to learn many lessons, particularly self-reliance. The members could either make their checks for the work out to the ward as a donation to the “other” account on behalf of the boy, or they could pay the boy directly and have him use it to cover his summer camp. Of course, if he is paid directly, in my opinion this would be considered income, and he should pay tithing on his “increase.”

Leave a Reply

Your email address will not be published. Required fields are marked *

Vanguard Scouting