Does Tithing Have to Be Money?

Tithing is a practice of giving a portion of one’s income or resources, typically for religious or charitable purposes. While often associated with financial contributions, tithing also includes other forms of giving. This article explores the historical foundations and modern interpretations of this practice.

Historical and Common Interpretations

Historically, tithing involved agricultural produce and livestock, reflecting ancient agrarian economies. Texts describe contributions of a tenth of land produce, fruit, or herds and flocks. As societies evolved from agricultural to cash-based systems, the focus of tithing naturally shifted to monetary contributions.

The prevailing understanding of tithing today is commonly a financial contribution, often set at ten percent of one’s income. Many individuals and religious organizations view this percentage as a foundational benchmark for giving back. This practice, typically directed towards a local church or religious institution, supports its operations, community outreach, and various programs.

Non-Monetary Forms of Tithing

Beyond financial contributions, tithing can encompass various non-monetary forms. One significant form is the donation of time, often manifested through volunteering. While the value of an individual’s time or services contributed to an organization is generally not considered a tax-deductible charitable contribution by the Internal Revenue Service (IRS), certain out-of-pocket expenses incurred during volunteering may be deductible. These expenses can include the cost of supplies purchased for the charitable activity or the standard mileage rate for travel directly related to volunteer service.

Another recognized non-monetary contribution is the giving of one’s talent, which involves using specialized skills or professional expertise to benefit a cause or organization. For example, an accountant might offer pro bono financial services, or a skilled tradesperson might perform repairs for a religious institution. Similar to donated time, the fair market value of these professional services is not deductible for tax purposes. However, the actual costs of materials or supplies used in providing these services might be eligible for deduction.

Donating physical goods or property represents another substantial non-monetary form of tithing. This can range from household items and clothing to more significant assets like vehicles, appreciated stocks, or real estate. For tax deductibility, donated items must generally be in “good used condition” or better, although exceptions exist for single items of clothing or household goods valued at $500 or more. The deduction for such contributions is typically based on the property’s fair market value at the time of the donation.

Diverse Applications of Tithing

Religious and charitable organizations often interpret and apply the concept of tithing in diverse ways, embracing contributions beyond traditional monetary gifts. Organizations acknowledge that giving can manifest through time, talent, and physical resources, not just cash. They typically have mechanisms to receive and acknowledge these varied forms of support.

For individuals seeking to claim tax deductions for non-cash contributions, specific IRS regulations apply. A contemporaneous written acknowledgment from the qualified organization is necessary for any non-cash donation valued at $250 or more. For non-cash contributions exceeding $500, donors must complete IRS Form 8283, “Noncash Charitable Contributions,” and attach it to their tax return, providing details about the donated property. Further substantiation is required for larger non-cash gifts; if the value of donated property (excluding publicly traded securities) exceeds $5,000, a qualified appraisal by an independent appraiser is generally required. To claim any charitable contribution, donors must itemize their deductions on their federal income tax return.