Introduction

In today’s complex society it is often difficult for wage and salary earners, as well as self-employed professional and business persons, to determine what their tithable income is. Members frequently inquire of pastors or write to conference offices seeking counsel regarding tithe questions that are troubling them. Individuals are usually reluctant to try to provide answers based on their personal opinions. It has been felt that material should be available to send to such persons that is based on the thinking of a “multitude of counselors.”TithPG 4.5

The computing of one’s tithe has become more complicated in recent years. Employers are providing a growing number of fringe benefits, some of which are not reported to the government as income, and some are not paid to the employee in cash. There are several legally required payroll deductions, and other deductions that may be directed to tax shelters, retirement programs and insurance policies.TithPG 4.6

Through the years the General Conference has provided counsel regarding various aspects of tithing. Individuals have also expressed their personal opinions on this subject through articles in the Adventist Review. Comprehensive guidelines have not previously been developed to assist members in computing their tithe.TithPG 4.7

In 1983 the General Conference Ministerial-Stewardship Department conducted a survey on tithing practices. A comprehensive questionnaire was sent to union and conference presidents, treasurers and stewardship directors. The responses to this questionnaire confirmed the need for further study, clarification and guidelines on the subject of tithing.TithPG 4.8

In October 1983 the General Conference Committee appointed a special committee ^{1Members of the Tithing Principles & Guidelines Committee William L Murrill, Undertreasurer (Ch), General Conference David H Baasch, Undersecretary, General Conference Benjamin F Bandy, Auditor, Defense Audit Agency J William Bothe, Associate Secretary, General Conference Charles E Bradford, Vice President, General Conference for North America Donald R Christman, Associate Secretary, General Conference George H Crumley, Assistant Treasurer, General Conference Frank De Haan, President, Hadley Farms, Inc Thomas W Flynn, Vice President, Adventist Health System/Eastem & Middle America, Inc Elizabeth A Koppel, MD, Anesthesiologist James W Lehman, Field Ministerial Secretary, Chesapeake Conference Raymond E Manuel, Certified Public Accountant Samuel D Meyers, Assoc Dir, Ministerial/Stewardship Dept, General Conf Robert E Osborn, Assistant Treasurer, General Conference Paul G Smith, Assoc Dir, Ministerial/Stewardship Dept, General Conference Fred R Stephan, Associate Director, Office of Education, General Conf Warren R Zork, Associate Pastor, Sligo Church} to undertake this study. After several meetings of the full committee and numerous meetings of a subcommittee, the first draft of the committee’s report was completed. In the spring of 1984, this draft, along with a questionnaire, was sent to 160 church administrators and departmental directors, approximately 60 pastors and 60 laymembers.TithPG 5.1

These persons were requested to evaluate the proposed Tithing Principles and Guidelines and to express their opinions and suggestions regarding them. Overall, the responses were very positive from the 120 persons who returned the questionnaire. A large number of helpful suggestions were received and many of them have been incorporated in the final wording of the Guidelines.TithPG 5.2