Tithe Policy and SIT

Ministerial Tithe Policy Overview and Secular Income Tithe Waiver Option (SIT Waiver)

Policy

Credentialed ministers remit a tithe (10%) of all ministerial income and a half-tithe (5%) of all secular income to Open Bible Churches’ Association. Ministers working with specialized ministries in other organizations tithe to the Association on all Open Bible-derived income and remit a half-tithe of all income from other sources. Ministers at retirement age may choose but are not obligated to tithe to the Association on Social Security, pensions, or other retirement funds but continue to remit tithe to the Association on all ministerial income. Ministers whose credentials are officially filed by the Association have no tithe obligation to the Association. (Complete tithe requirements are stated in Article 10 - Credentialed Ministers, Section 4 - Ministerial Tithe of the Bylaws of the Association, in the Open Bible Manual.)

 Scriptural Foundation

Although there are additional Old Testament references to tithing, Malachi 3:10 is succinct and direct: “Bring all the tithes into the storehouse so there will be enough food in my Temple…” (NLT). Jesus affirmed the principle of the tithe, not as a pharisaical or exclusive definition of obedience, but as one aspect of faithfulness to God: “You should tithe, yes, but do not neglect the more important things” Matthew 23:23 (NLT).

The storehouse purpose of the tithe was instituted as a means to provide for the priests, the ones who served the saints by providing ministry and spiritual accountability. The tithe supported the priests, staff, buildings, every supportive aspect of ministry, and there were numerable storehouses. The premise of the Association’s ministerial tithe policy is that Open Bible Churches provides covering, service, and accountability to credentialed ministers, in essence serving as the priestly storehouse for ministers. Accordingly, tithes from credentialed ministers are given into that storehouse. This parallels local church storehouses, where members of affiliated churches look to their pastors to provide ministry and accountability. Church members accordingly remit their tithes to church storehouses. While we respect an interpretation of Scripture that pastors should remit their tithes to the local church storehouse, the Association’s
ministerial tithe policy has a sound scriptural foundation.

Application

Ministerial tithes flow into the Association’s national office storehouse. Some tithes, such as from church plant pastors, are allocated to assist those ministries. After such allocations have been distributed, 65% of remaining ministerial tithes provide the sole source of support for national office salaries, administrative services, and facility. 35% of remaining ministerial tithes are allocated to regional office storehouses to assist their ministry to ministers and churches.

Secular Income Tithe Waiver Option

One of the objectives of the Association’s recent restructuring was to recognize localchurches’ primary role in achieving mission. Accordingly, the national board of directors undertook a search for ways to downsize and economize costs of the Association. Some national ministries have been discontinued and some have changed from full time to part time, volunteer, or consultative contract status. Primary responsibility for some ministries has been shifted to regions.

Open Bible is committed to the development of leaders and to the training and deployment of ministers. We desire to encourage pastors and churches to discover, prepare, and guide leaders to become credentialed Open Bible ministers, deepening and broadening our ministerial leadership pool. However, for some churches the financial cost of losing half of the secular tithes of people who would become credentialed ministers is burdensome and dampens the enthusiasm of pastors for their leaders to become credentialed.

Effective 2010, a secular income tithe waiver for credentialed ministers is being implemented. The intent of the proposed policy is to stimulate leadership development in the church that leads to more people becoming Open Bible ministers without a loss of tithe income to the church from ministers who are secularly employed. Criteria for the secular income tithe waiver are as follows:

1. A credentialed minister in good standing who
2. is not a senior pastor of but is a member of an affiliated Open Bible church
3. may request a waiver that permits the minister’s secular tithe to remain in the affiliated church where the minister is actively involved and in good standing and the church is in full cooperation with the Open Bible Manual. If a waiver is granted, that minister’s credential renewal fee will be
4. not less than $300 per year, which the church may elect to pay for the credentialed minister since the church would benefit from the redirected, secular tithe.
5. The signed waiver must be initiated by the credentialed minister rather than by the church.

In order to qualify for participation in the Secular Income Tithe Waiver the credentialed minister must be in good standing and the participating church must be in full cooperation with the provisions, procedures, and regulations in the Open Bible Manual. The waiver is annually renewable, subject to submission of a request form and meeting qualifications for the minister and church.

Ministerial Tithe Q&A:

 

Why not make this waiver automatic?

Because not all ministers may want to request the waiver. Some may prefer and feel it is appropriate for them that their secular tithe still be contributed to the Association. Decision-making discretion about participation resides with the minister, subject to eligibility and approval.

Why is the credential fee increased for ministers with waivered secular income tithes?

The association still provides basic services at national and regional levels to credentialed ministers, including but not limited to Life Benefit Fund, communications, etc. In lieu of tithes to support those costs the credential fee is increased. The national board has authority to adjust the fee structure but not lower than $300.

What if the minister does not attend an Open Bible church?

Then the policy does not apply. This is a leadership development incentive specifically directed to assist affiliated churches. What about full-time staff members? Will this apply to them? This policy specifically targets secularly employed ministers, not full-time staff members, for the purpose of encouraging the development of new minister leaders. The Association has a multiple staff tithe rebate program for churches that qualify.

Will the policy apply to chaplains or other Open Bible ministries?

No, because the policy is specifically designed to encourage affiliated churches to raise up leaders who become credentialed ministers. The focus of this policy is the local church. Will this policy change reduce income to the Association? The Secular Income Tithe Waiver represents a major step of faith in that it is estimated ministerial tithe receipts will be reduced from 12% to 17%, or more, with implementation of this policy.

What about pastors tithing to the churches they pastor and churches giving 10%, instead of 5%? Why not do that?

If the basis for that change would be scriptural interpretation we believe the Association’s storehouse interpretation is on solid scriptural ground. A few voices have advocated changing policy so that churches would contribute 10% of tithes and offerings to the Association, instead of the current 5% of tithes and offerings, and would have pastors then tithe to the churches they pastor. Although there has been no groundswell of support for changing the Five Percent program to a Ten Percent program, financial analyses have been conducted that reveal, even with all affiliated churches giving 10% of their tithes and offerings to the Association, the loss from ministerial tithes would be greater. There would not be sufficient funds to provide for the costs of the Association, even after downsizing at the national office. The Association’s policy is that tithes on ministerial income are remitted to the Association.