SUBJECT:  Tithing

QUESTION:  What items of income do we tithe and which are excluded?

ANSWER:

Gross income is all taxable and nontaxable income realized by you before any taxes, expenses, exemptions, or other deductions are subtracted. Gross income includes but is not limited to wages, salary, tips, commissions, bonuses, interest, dividends, annuities, alimony, homemaker's share, educational grants or scholarships, rents, royalties and business income. 

If one is self-employed, he or she may deduct business expenses in determining what his or her income is.

Excluded from gross income are borrowed funds, legitimate business expenses, Social Security, unemployment benefits, other government subsidies, and pensions. Gifts are not tithed.

See our doctrine on tithing and giving:   http://www.intercontinentalcog.org/churchdoctrines.php?stp=23