JOSEPH W. TKACH
PASTOR GENERAL

July 1987

Dear Friend:

Thank you very much for your letter. You asked how you should figure your tithe.

The Bible reveals that we are to tithe on the increase we receive, that is, the result of our productive effort (Lev. 27:30-33; Deut. 14:22). Therefore, a person working for wages would tithe one tenth of the total amount of his pay -- before income tax, social security, or other deductions are removed.

Tithable income also includes such sources as capital gains from investment property, dividends from stocks, and interest from bank accounts. It does not include social security benefits, welfare pensions, gifts, or loans that must be repaid.

A farmer or a person in business should tithe on the income from his business or crops AFTER operating expenses (but not personal living expenses or personal taxes) are deducted. Also, the value of products used out of the garden or field should be included in figuring total income, because we must not omit paying tithes on that part (Matt. 23:23). The value of garden produce should be figured according to the wholesale price, the price you would receive if you sold it.

If you have any special problems figuring your tithe, please feel free to write us about them. We will be happy to serve you.

PERSONAL CORRESPONDENCE DEPARTMENT