II. The Disposition of Tithes and Offerings

Proper and Improper Usages of Tithe Funds

What are these usages which, “though good in themselves,” were not to be supported from the tithe? According to Ellen White, they include:EGWCPT 10.1

• The care of the poor, sick, and aged ^{10Manuscript Releases 3:218; Counsels on Stewardship, 103}

• The education of worthy and needy students. ^{11Manuscript Releases 1:193, 194}

• Operating expenses of schools ^{12Testimonies for the Church 9:248-250}

• Salaries and expenses of literature evangelists. ^13Ibid

• The expenses of a local church. ^{14Counsels on Stewardship, 103; Testimonies for the Church 9:248; Manuscript Releases 1:191}

• Buildings for congregational worship or institutional needs, such as schools, hospitals, and publishing houses. ^{15Manuscript Releases 1:185, 191}

On the positive side, Ellen White wrote: “The tithe is sacred, reserved by God for Himself. It is to be brought into His treasury to be used to sustain the gospel laborers in their work.” ^{16Testimonies for the Church 9:249}EGWCPT 10.2

Leaving no doubt in anyone’s mind as to what she meant, Ellen White named the functions for which a conference committee might regularly appropriate tithe funds. These include:EGWCPT 10.3

• Salaries and expenses of ministers and Bible instructors. ^{17Evangelism, 492}

• Salaries and expenses of Bible teachers in our various educational institutions. ^{18Testimonies for the Church 6:215.}

• Salaries and expenses of minister-physicians. ^{19Medical Ministry, 245}

• Retirement benefits for gospel workers. ^{20Manuscript Releases 1:189}

• Needy mission fields, in North America and abroad. ^{21Manuscript Releases 1:192}

At a time before the church’s worldwide work was as well established as it is today, Mrs. White also indicated that in exceptionally dire emergency situations the conference might use tithe funds “to secure the humblest place of worship.” ^{22Manuscript Releases 1:189} Further, she approved the appropriation of some tithe funds to assist the self-supporting enterprise being established by Professors Sutherland and Magan at Madison, Tennessee. ^{23The Madison School, 25} These exceptions were just that—exceptions. They were not the rule. Her general counsel is stated so unambiguously that none need misunderstand: “A great mistake is made when the tithe is drawn from the object for which it is to be used—the support of the ministers.” ^{24Testimonies for the Church 9:249}EGWCPT 10.4