Our teaching on tithing has not changed. In our fundamental beliefs as listed in the Constitution of the United Church of God, an International Association, Article 2.1.18, we read the following:

"We believe in tithing as a way of honoring God with our substance and as a means of serving Him in the preaching of the gospel, the care of the Church, attending the festivals and helping the needy."

Our belief in tithing is well founded in the pages of the Bible and the history of the Church.

The tithe belongs to God and therefore can appropriately be called "sacred" or "holy." It is sanctified or set apart. The term tithe itself means "tenth" and tithing means "tenthing." Anything less than a tenth is not a tithe. This is the core of our understanding and belief about tithing.

The fundamental belief lists three purposes for tithing, thus identifying three distinct tithes. While there can be administrative decisions made regarding the three tithes, there has been no change in the essential needs among the people of God:

(1) to preach the gospel and care for the Church,

(2) to attend the festivals and

(3) help the needy.

It was essential to all those involved in the early days of the United Church of God that there be a continuity with the beliefs through which God called us and led us to conversion. There was no doubt when the fundamental beliefs were prepared that God commands tithing and that to refuse is tantamount to robbing God (Malachi 3:8).

Just as prayer, tithing is a personal, private matter, but no less expected of each Christian.

Other scriptures to study include the example of Abram and Jacob in Genesis 14 and 28; how God later allowed the Levites to gather His tithe to do His Work in Numbers 18:21; how Christ told the multitudes and disciples that tithing should be done in Matthew 23:1, 23; and how Christ superceded the Levitical system in Hebrews 7. Christ has always been the real recipient of the tithe.

An administrative decision about tithing on net income was made by the Council of Elders in May 1996, which is summarized in its last paragraph:

"While the Church acknowledges the validity of God's law of tithing, it also recognizes the excessive levels of taxation and their impact on individual incomes. The Church believes that the appropriate definition of 'increase' is net income after income tax. Therefore, the Church teaches that the tithe may be calculated on net income after income tax has been deducted. Of course, members are free to tithe on gross income before income taxes are deducted if they so choose and they are free to make contributions above their tithes as an expression of God's way of give."

The Council also made a statement on third tithe in September 1996. This took an administrative decision made by Herbert W. Armstrong in 1982 about some nations and applied it to the United States. In sum, the statement said that members do not "need to pay what in effect was an additional third tithe to the Church when governments were taxing them and using that tax for the same intent and purpose as the biblical third tithe."

The full text of these statements and additional information about tithing is being sent to elders to use in preparation of sermons or Bible studies. Feel free to talk with your minister about this.