In a recent NAD Newspoints edition, the North American Division addressed some falsities posted on a lay-operated online publication. Among other things, the publication has urged Seventh-day Adventists to withhold tithe money from their local church or conference, which can “hinder the evangelistic outreach of the church,” Newspoints states. Perhaps when caught up in the everything-else that goes along with being an Adventist, some of us have forgotten what tithe is to our church, and what it does.

What is Tithe?

It is not offering. Tithe is not something that we charitably give. Instead, it is what already belongs to God. Ten percent of our income–the first ten percent of our income belongs to God. By giving it in tithe, we’re simply returning it to His work. But what happens to it?

In the Seventh-day Adventist Church the tithe money is used to support the local churches through pastoral ministry. In short, pastors are paid through tithe monies collected. Many of our church pastors have districts which include more than one church, so they have the financial support of multiple churches. According to this document drafted in 1985, our local pastors are not the only ones benefiting from our tithe monies. Tithe may officially be used for: pastors, evangelists, and bible instructors, conference administrative personnel, evangelism expenses (to include: conference office operating expenses, conference office equipment, and campground or campmeeting expenses), elementary/academy/university teachers and staff, literature evangelists, conference centers and camps, media programs, and retired denominational employees.

What Tithe Isn’t

In the same document, it clearly states what tithe monies should not be used for, including: local church maintenance and operating expenses; elementary school maintenance or operating expenses; secondary or higher education maintenance or operating expenses; or church, conference, or institutional building projects. In short, this means that the people working in these “mission fields” may be paid from tithes, but the maintenance and operating expenses of these missions is up to offerings. No one really knows the exact formula the conference, division, and world church uses to distribute tithe funds. In my research I’ve seen that about 70 cents on the dollar returns to the local church level–but where does it go? It doesn’t pay janitors, clerks, treasurers–all vital people for God’s mission. Is the pastor the only person benefiting from your local tithe dollars?

The Problem

In the article entitled “The Tithe Conundrum: What percent of Adventists Actually Tithe?” (listed below), there is much evidence that tithe is low. Why? A quick look around can help you better understand the situation. Baby boomers are moving from full-time employment to fixed incomes, depending on Medicare and Social Security, middle-agers are unemployed and paying off crippling college debts, and Millennials are still searching for “real jobs” and plain ol’ don’t trust the “church”  with their money (this last part is my opinion).

When newly baptized members make the very scary decision to request Sabbaths off at their long-time jobs, then go to fill out that tithe envelope with their meager earnings, it may look like this any given week:

Tithe (10%)……….$25.00
Offerings (3%)…..$7.50

Maybe while she’s filling out the envelope, she reads over the bulletin which states the church heating system needs a repair, the insurance is due, church budget is low, and finally, the offering emphasis is church camp–and that’s important!

She leans over to a church member–someone who has been in church longer than her.

“Where does tithe go?”

“Hmm….that’s a good question. It goes to the conference.”

How easy it is to switch them. She just crosses out with her pen and now the $7.50 goes to the conference (half for camp, half for tithe), then she splits the $25.00 among several local church needs. The conference must be doing well, anyway. They just posted about a newly remodeled conference room. Surely the conference would want our local church to flourish. Surely our ministry here is important. Does God care that she made the switch?

She’s not the only person thinking this, and she’s not the only person doing this. Are the church members which keep supporting the local church with 10-20% of their incomes any less Christian than those giving their 10% to the conference storehouse and 5-10% to local needs? Matthew 23:23 states Jesus’ opinion on the matter of tithe: “Woe to you, scribes and Pharisees, hypocrites! For you pay tithe of mint and anise and cummin, and have neglected the weightier matters of the law: justice and mercy and faith. These you ought to have done, without leaving the others undone.” 

Local church members may be asking similar questions–why does it matter if I send my tithe to the conference, but our local church doesn’t have the funds for evangelism, operating expenses, or member outreach? What of the lay-ministers in the local church who’s evangelism is funded by the local church? What of the Pathfinders and Adventurers, the Sabbath Schools, and the small groups which need materials? What of the local leaders that pay all unpaid balances at the end of each quarter?

What about the negative bank accounts, unemployment checks, and fixed incomes of our members? There is more to the tithe issue than the church can hope to address. I suggest you address it within your own heart, your own family, and your own church.

For more information regarding tithing and the World Church visit any number of sites on the web. Here are some I found:

How is Your Tithe Used?

Tithe and Offerings

The Tithe Conundrum