SAMPLE CONTRACT
The following is a sample contract for one who is making a commitment to tithe income.
There are no rigid rules in Jewish law for tithing income, so there are many details in this contract that can be altered.
However, this contract has been approved by a qualified rabbi, and it can at least provide a starting point for one to develop his own contract, which then should be approved by your own rabbi.
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As of [date], I am beginning to follow the custom of tithing income,
and this bli neder (without taking a vow).
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The manner in which I compute and distribute the tithe is subject to change.
The procedure for now is as follows:
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From gross income is deducted income tax, payment to compulsory national insurance, and money placed in savings and pension plans.
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The tithe is one-tenth of the outcome.
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I will bli neder tithe savings and pension plans when money is withdrawn from them.
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Since I now own an apartment that I am renting out, the rental income will be weighed against the mortgage payments for that apartment.
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Money that was in my possession before a satisfactory apartment was bought was not tithed until the satisfactory apartment was bought. After acquisition of the satisfactory apartment, maaser was taken from any of that money that remained.
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I can rely on an estimate of the tithe.
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The period of weighing losses against gains extends to Rosh HaShana (New Year) with the exception of savings and pension plans whose period extends until withdrawal.
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I do not obligate myself to tithe past income, nor money received by sale of items currently in my possession (car, apartment, etc.).
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I need not distribute the maaser immediately after its computation, but can distribute it a little at a time in order to do so fairly and wisely.
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I may give maaser before the acquisition or computation of the tithe, and then reimburse myself later from the maaser. This may be done for any charity at any time.
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I am allowed to give maaser for charities other than donations to the poor.
Signature _______________ Date ___________
