The only time at which an offering is normally received is at the Lord's Supper (I Corinthians 16:2, II Corinthians 9:6, 7, Philippians 4:16-18).  No solicitation of funds is made from those who are not members of the Body of Christ.  Envelopes are available for those who wish receipts for tax purposes.  

Funds are dispersed for expenses of the church and for support of those in the Lord's service at home or abroad.  This is decided by the Elders and Business Committee (Acts 11:28-30).