What Is a Tithe? A Simple Definition for Churches

A tithe is a gift of 10% of income given to a church. See what the term means, how a tithe differs from an offering, and how to record it correctly.

What Is a Tithe?

A tithe is a gift of one-tenth (10%) of a person's income, given regularly to a church or religious organization. The word comes from an old English term meaning "tenth." For most churches, tithing is the primary form of regular giving from members, distinct from one-time or special-purpose donations.

Tithe vs. Offering

The two terms are often used together but mean different things:

  • Tithe — a set percentage (traditionally 10%) of income, given as a regular commitment.
  • Offering — any additional gift beyond the tithe, often for a specific purpose (a building fund, missions trip, or benevolence need).

Churches that track giving carefully usually record these separately, since they may be designated to different funds.

How Churches Record Tithes

For bookkeeping purposes, a tithe is treated as unrestricted revenue unless the donor specifies otherwise — meaning it can be used for general operating expenses like staff salaries, utilities, and ministry programs. This is different from a restricted gift (say, to a building fund), which has to be tracked and spent separately under fund accounting rules.

A simple example: a member gives $500 in a month. If it's a straightforward tithe with no restriction noted, it posts to the general fund. If the same member also gives $100 marked "youth mission trip," that $100 posts to a separate restricted fund and can only be spent on that purpose.

Getting this split right matters for two reasons: it keeps the church's books accurate for financial reporting, and it protects the church legally — spending a restricted gift on the wrong thing can create real problems with donors and, in some cases, the IRS.

Why This Matters for Small Churches

Many small churches still track tithes and offerings by hand or in spreadsheets, which makes it easy to lose the distinction between unrestricted and restricted giving over time. Purpose-built church accounting software keeps each fund separate automatically, so a treasurer can see at a glance what's available for general use versus what's earmarked for something specific.

ChurchBooks3 tracks tithes, offerings, and restricted gifts separately by default, so nothing gets mixed up. See how fund accounting keeps every gift accounted for correctly.

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