History

• In early medieval England, a tithe was a group of 10 households, each accountable to a local court for the actions of the others. During the same time period, 510 C.E. to 1550 C.E., the world became associated with the compulsory offering farmers paid to support clergymen. At this point tithes were not associated with money, but rather with produce, animals and labor. The Tithe Commutation Act of 1836 allowed money to be substituted for goods and labor.
  
  

American Tithing

• In America, church financing changed after the Revolutionary War.
  
  Prior to the Revolutionary War, American churches enjoyed public financial support, which was supplemented by pew sales and rentals. Continued tax support for religion was hotly debated during the formation of the new American government. The Establishment Clause in the U.S. Constitution effectively ended government financial support of religion. Churches were forced to develop new revenue streams. Weekly collections, which began in the middle of the nineteenth century, and tithing can be traced to that financial necessity.
  
  

Biblical Reference

• Tithing believers point to Malachi 3:10 as one basis for the practice. The passage reads, "Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this, says the LORD Almighty, and see if I will not throw open the floodgates of heaven and pour out so much blessing that you will not have room enough for it." Other Old Testament passages mention tithing, though it is not explicitly mentioned in the New Testament.
  
  

Benefits

• In 2007 United States charitable donations to churches peaked at $102.32 billion. Religious donations total 50 percent of all charitable donations in the United States. Many churches use tithing funds to support community programs such as homeless shelters and food banks. Other churches use the funds to promote missionary programs or facilitate expansion. Many individuals also believe in the personal benefits of tithing, specifically that God rewards those who give financially.
  
  

Controversy

• Iowa Senator Chuck Grassley has led investigations of American mega churches.
  
  Controversy over tithing has existed as far back as when Martin Luther broke off from the Catholic Church because of indulgences. More recently, Russell Kelly, Ph.D., a Christian writer, has led a chorus of voices who rage against the practice. Kelly has published extensively on the topic. Iowa Senator Chuck Grassley, senior member of the Senate Finance Committee (as of 2009), has spearheaded efforts to investigate the spending habits of televangelists and the accounting practices of some mega churches.