Chapter 2—Tithing Guidelines

In the Tithing Guidelines that follow, the committee has made an earnest effort to present in concise format an understanding of tithing principles from the Bible, the Spirit of Prophecy, previous church positions and the personal knowledge and tithing experience of its members. It has tried to steer a course between providing complete, authoritative answers to every specific tithing question on one hand, and a succession of vague generalities on the other.TithPG 16.1

The members of the committee, ordained ministers and laypersons, do not pretend to have the final answers to all tithing questions. The objective of this study has been to enunciate principles and guidelines which under the blessing of the Holy Spirit can be of assistance to members in determining what is tithable income.TithPG 16.2

The committee wishes to emphasize that the “Tithing Guidelines” are not intended as dogmatic, hard and fast regulations regarding the matter of computing tithe that are intended to be binding on church members in the future. Instead, they are counsel guidelines and represent the consensus opinion of a group of church administrators, pastors and laypersons (as well as the opinion of many of the persons who responded to the questionnaire). They have spent many hours struggling with the complex and difficult tithe questions and issues that most of our church members have to face these days in their stewardship relationship with God.TithPG 16.3

The committee has tried to develop guidelines regarding the main types of personal income that members may receive during their lifetime. The comprehensive nature of the guidelines may cause some persons to judge them as being “picky” or legalistic. However, that was certainly not the intent. Questions are being asked regarding all of the types of income and issues that have been addressed.TithPG 16.4

All tithing decisions should be personal decisions that are made after much serious thought and prayer. It is the hope of the committee that this material will stimulate the thinking of all church members and lead to a fuller and more uniform understanding of the responsibilities and privileges of Christian stewardship.TithPG 17.1

Incorporated into the Guidelines are Notes which provide additional explanatory material on most of the Guidelines. It is hoped that these Notes will contribute to a fuller understanding of the concepts expressed in the Guidelines.TithPG 17.2