Moving on in Luke, chapter 12 verse 42, Jesus admonishes the religious leaders for their strictness in obeying the law down to it’s tiniest detail, in this case tithing. He tells them that they should continue to tithe but that just because they are following a good law of God that does not allow them to forget the other teachings of God. God tells us that we must not forget the essentials of love and justice. To forget these foundational aspects of God’s plan is inexcusable and throwing money God’s way will not divert His attention.

In the American church, there is an active debate over tithing. On one hand, there are those who say that we are not bound by the old testament law of giving 10% of our income to God. Others, myself included, don’t feel bound to any law regarding giving back to God both my time and my money. My wife and I tithe on our income, we tithe our time in various ministries in our church and we invest in the kingdom of God by giving personal financial support to several people who need help and to a small orphanage in Uganda.

We do this, not to be in compliance with a hard fast law of God, but instead to develop a generous heart toward God and His church. Tithing will not get me a better seat in heaven but it will and has opened our hearts for God, while on this earth. This is saying a lot when you consider that I swore long ago that I would never give a preacher my hard earned money because they would spend it recklessly. The truth is that, they may, but it is not my problem because I give the money to God, not to man.

If you will visit the following website that has a great deal of information regarding tithing at
http://www.barna.org/FlexPage.aspx?Page=BarnaUpdateNarrow&BarnaUpdateID=296, you will be able to understand the giving heart of the American church.

(Ventura, CA) While theologians debate whether or not the practice of tithing - donating ten percent (or more) of one's income to churches and charitable groups - is a biblical responsibility of Christians, Americans have pretty much made up their minds on the subject. Their views are discernible through their behavior. The giving patterns of Americans are described in new research released by The Barna Group, based on an annual tracking survey conducted by the firm regarding religious behaviors and beliefs. The results of the new research can be compared with outcomes from prior years to follow the trend line.

Tithing in 2007

Whether they believe in the principle of tithing or not, few Americans give away that much money. In 2007, the research revealed that just 5% of adults tithed.

Not surprisingly, some population groups were more likely than others to have given away at least ten percent of their income. Among the most generous segments were evangelicals (24% of whom tithed); conservatives (12%); people who had prayed, read the Bible and attended a church service during the past week (12%); charismatic or Pentecostal Christians (11%); and registered Republicans (10%).

Several groups also stood out as highly unlikely to tithe: people under the age of 25, atheists and agnostics, single adults who have never been married, liberals, and downscale adults. One percent or less of the people in each of those segments tithed in 2007.

Among all born again adults, 9% contributed one-tenth or more of their income. The study also showed that Protestants were four times as likely to tithe as were Catholics (8% versus 2%, respectively).

Tithing Since 2000

The percentage of adults who tithe has stayed constant since the turn of the decade, falling in the 5% to 7% range. The Barna tracking reported that the proportion of adults who tithed was 7% in 2006 and 2005; 5% in 2004 and 2003; 6% in 2002; and 5% in 2001.


Giving to Places of Worship and Other Non-Profits

In 2007, 84% of all adults donated some money to churches or non-profit organizations. That figure has also remained consistent in recent years.

The median amount of money donated during 2007 was $400; the mean amount was $1308. Those averages are higher than was revealed earlier in this decade, but represent a decline from the previous year. (The mean sum of donations per person in 2006 was $1348.)

The Barna study pointed out that one-third of all adults (34%) gave away $1000 or more during 2007. Nearly one-fifth (18%) had donated $100 or less.

Evangelicals Christians distinguished themselves in their generosity. More than four out of five (83%) gave at least $1000 to churches and non-profit entities during 2007, far surpassing the levels reached by any other population segment studied.

Almost two-thirds of the public (64%) donated some money to a church, synagogue or other place of worship. The median amount donated to those religious centers was $101; the mean amount was $883. Those figures were up slightly from the previous year.

In all, one-quarter of the people who gave any money to religious centers (25%) donated at least $1000. A whopping 96% of evangelicals gave money to a church in 2007; 81% of them donated at least $1000.

Christians Give the Most

Christians tend to be the most generous group of donors. An examination of the three dominant subgroups within the Christian community showed that evangelicals, the 7% of the population who are most committed to the Christian faith, donated a mean of $4260 to all non-profit entities in 2007. Non-evangelical born again Christians, who represent another 37% of the public, donated a mean of $1581. The other 42% of the Christian population, who are aligned with a Christian church but are not born again, donated a mean of $865. Overall, the three segments of the Christian community averaged donations of $1426.

The Christian giving was divided between Protestants (mean of $1705) and Catholics ($984).

In contrast, Americans associated with non-Christian faiths gave away a mean of $905 during 2007. Atheists and agnostics provided an average of $467 to all non-profit organizations.

Born Again Giving Changes

The aggregate born again community (i.e., evangelicals as well as non-evangelical born again adults) donated a mean of $1971 to all non-profits and churches. That is the highest level reached by the born again population this decade. However, several giving patterns raised red flags for churches.

The percentage of born again adults who gave any money to churches dropped to its lowest level this decade (76%). In addition, the money donated by born agains to churches as a proportion of all of the money born agains gave away has also dropped precipitously. During the first five years of the decade, an average of 84 cents out of every dollar donated by born again adults went to churches. In the past three years, though, the proportion has declined to just 76 cents out of every donated dollar.

Interpreting the Shift

George Barna put the shift in born again giving into perspective.

"Born again adults remain the most generous givers in a country acknowledged to be the most generous on the planet," said the veteran researcher. "But their donation decisions must be seen in the larger context of the changes occurring in a wide range of religious behaviors. With millions of people shifting their allegiance to different forms of church experience, and a more participatory society altering how people interact and serve others, many Christians are now giving their money to different types of organizations instead of a church. They attend conventional churches less often. They are expanding their circle of Christian relationships beyond local church boundaries. And they are investing greater amounts of their time and money in service organizations that are not connected with a conventional church. That doesn’t make such giving inappropriate or less significant, it’s just a different way of addressing social needs."

"The choices being made by born again donors have huge implications for the non-profit sector. Realize that a majority of the money donated by individuals in the U.S. comes from the born again constituency," Barna pointed out. "If this transition in the perceptions and giving behavior of born again adults continues to accelerate, the service functions of conventional churches will be redefined within the next eight to ten years, and conventional churches will have to adopt new ways of assisting people in need."