Earnings and Income
David Noll (dnoll@austinc.edu)
Thu, 02 Dec 1999 10:34:09 -0600
Dear Mr. Brown:
In some cases the tithes do not go to the pastor at all. Sometimes they go
to the church itself. From there the funds would be distributed in the
proper manner. But it all depends on how a particular denomination defines
a pastor's calling. In the United Pentecostal Church, we believe that G_d
calls the pastor to his profession; therefore, he would receive the tithes.
These tithes would be considered earned income as far as the IRS is
concerned. If a pastor is called by "the church," as in the Presbyterian
churches then the tithes would go to the church, and the pastor would be
paid a salary (this amount would be considered earned income for the
pastor). The other part of the tithes would go into a general account or
it might go into separate accounts like Missions, Sunday School, etc. Yes,
the person giving the tithes would be able to use them as an itemized
deduction. I am not trying to embarrass anyone. My speciality is church
taxes, and I'm just putting my 2 cents in.
Thanks,
David Noll