| The Joy Of Charity | | ||
| new material | www.joyoflife.org.il | about this site | ||
Let's assume you are interested in following the custom of tithing income for charity.
The particulars of what to do in any given circumstance can get quite involved. However, the essentials are given in the following brief answers to some Frequently Asked Questions, taken, with its authors' consent, primarily from the book Maaser Kesafim (a highly recommended text that generally inspired this site and provided material for other sections as well as this one). More extensive explanation is available from this book and other texts cited in the bibliography
See the sample contract for a particular instantiation of these guidelines. For the sake of simplicity, I have presented here what I understand to be the prevailing opinion. However, since there is a wide range of differing opinions regarding the details of the practice of tithing income, a final decision regarding the details of one's own practice should be made after consultation with a qualified rabbi. If you prefer, you can find in the links section some rabbis that can be contacted electronically.
In any event, it is important to clearly not make a vow when entering into the commitment of tithing income, in order not to run into difficulties in changing one's customs or when there are problems in fulfilling one's commitment.
Where there is a pressing need and the donor can afford to give more than one-fifth of his money, then he should do so. However, if there is no pressing need, he should be careful not to endanger his own financial security. One authoritative opinion is that the wealthy require a reminder that they too might be in need one day, so they should limit their donations to one-fifth unless there is a question of saving life.
In general, giving just one-tenth constitutes an "average fulfillment", and less than one-tenth an ungenerous attitude.
Funds obtained by gift, dowry, inheritance or profit should be tithed. However, capital received for a designated purpose ("earmarked grant") need not be tithed. All profits are liable to maaser whether they arise as the result of business transactions or otherwise. For example, so-called "capital" profits arising on a sale of assets held for non-trading reasons are liable. However, increases in value due to inflation and profits arising from devaluation are not liable to maaser.
The general difference between agriculture and business deals (in their original forms) is that the very activity of agriculture is evidence of the miraculous - a tiny seed degenerates to nothing and from this is created a tree bearing much fruit; while in business, only the profits express a miracle. This apparently explains why for agricultural tithes expenses are not deducted, whereas certain expenses are deducted before computing monetary tithes.
Regarding what deductions are permissible, it is important first to consider that one who tithes income is effectively in
partnership with God;
the more one profits, the more God profits (so to speak) -
because then more money is given to charity.
This concept of partnership provides a guiding rule in determining what deductions are allowable. The rules for computing profits to be shared by partners can be applied to computing profits liable for maaser. Just as business expenses and damages (including theft and loss) are deducted in determining profit, so are they deducted from gross income before tithing. However, personal expenses, such as food on a business trip, should probably not be deducted if they are no more than what one would incur at home. Income tax and compulsory national insurance can also be deducted.
Regarding business losses, there is a well-supported view (but nonetheless disputed) that loss in one transaction can offset profit in another transaction, so that at the time of actually computing one's maaser, the profits and losses can be combined, and maaser is then due only on the resulting net profit.
The major aim of maaser is for providing the needs of the poor. Although, most authorities allow the use of maaser for any needy persons or charitable organization, its use for charities other than the poor should be occasional rather than regular. Also, one's initial commitment to take maaser should stipulate that it will be used for charities other than the poor. (You may want to click to my list of charitable institutions - recognized by the Israeli tax authorities - for examples of possible receivers of maaser.)
Normally, maaser payment should be made immediately after computation of the tithe. However, in making the initial commitment to give maaser, one should stipulate that distribution of the money may be delayed in order to facilitate a fair and wise distribution.
Computation of the tithe should be done at least once a year. Unlike agricultural tithes, monetary tithes can be separated in advance for anticipated earnings, so that charity donated above one's current obligation can be counted toward a future obligation.
A person who eats cooked dishes and earns enough to clothe himself should give charity in the normal manner. Even a person whose earnings are below subsistence level, would do well to calculate his tithe and then use it for his own needs. Although the tithe is usually given in money, it can also be paid with objects of commercial value.
| The Joy Of Charity | | ||
| new material | www.joyoflife.org.il | about this site | ||