Calculating tithing is a gaping hole in LDS discussion, and one to which we are so accustomed that when the numbers don’t add up members typically shortcut to this being a mere issue of faith, with little-to-no consideration of the possibility that they might be overstating their obligation.
We can safely say the taboo is in part due to virtue signaling and pride, but it’s certainly not because tithing is too sacred to discuss. So, I would like to start a public discussion!
The official policy on calculating tithing was set forth by the 1970 First Presidency statement: “Every member of the Church is entitled to make his own decision as to what he thinks he owes the Lord and to make payment accordingly.” That statement also declares tithing as 10% of income, therefore, calculation of income as the basis of tithing is a discretionary matter between individual members and God.
Cultural pressure favors tithing on gross income, but as a CPA I can tell you that gross income is a mathematical illusion. Gross paycheck doesn’t factor in employer-paid benefits or the inherent valuation assumptions their inclusion would mandate. The math can be tedious, and given the human inclination toward pharisaical righteousness, it’s no surprise that culturally we landed on an exaggerated rule of thumb, however arbitrary.
There are multitudes of calculation methods underpinned by faithful intent, and people can come to a determination of what’s appropriate for them only by examining the possibilities and applying what feels right for their circumstance. So, let’s remove the stigma from this topic and start talking openly about tithing! Let’s not let misunderstanding lead members to consider themselves only part tithe payers or be discouraged altogether because of the perceived impossibility.
Aaron Brewster, Eagle Mountain
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