In his article "Does God Care Where We Give?", David Wills, President Emeritus of the National Christian Foundation, explains that God cares about where we give and provides guidance on how to decide where to give. He encourages us to put God at the center of the equation and to focus on giving in three geographic areas: locally, nationally, and internationally. He also encourages us to give to two things that will last forever: God's Word and people. He provides six specific groups of people to whom we should give, including the poor and oppressed, orphans and widows, the hungry, thirsty, stranger, naked, sick, prisoners, refugees, and victims of calamity. Ultimately, Wills encourages us to focus on laying up treasure in such a way that it aligns our hearts with the heart of God.