Theologian Ronald Sider presents the idea of a “graduated income tithe” in his book, “Rich Christians in an Age of Hunger: Moving from Affluence to Generosity” (now in its sixth edition). The graduated income tithe entails giving away a greater portion of one’s income as it increases, whether to the church or other organizations serving God and neighbor. It is a challenging, important invitational model for expressing the love of God and neighbor via one’s budget, especially given the harsh economic realities so many are facing.
Sider and his family began experimenting with a graduated income tithe in 1969. After a few permutations, they prayerfully grew into giving away 10% on a “base” amount of their income to cover what they deemed necessities. Then for every $1,000 in income they earned beyond that base, they would increase what they gave away by 5% (for example: give away 10% of the first $25,000, then 15% of the next $1,000 earned, then 20% of the following $1,000 earned, and so forth). With inflation, incremental brackets of $1,000 in 1969 equate to roughly $7,000 today. According to Sider, though, what constitutes one’s base number and graduated increments beyond it can vary, as things like medical expenses, retirement savings, food costs, housing costs or transportation costs play different roles depending on one’s circumstances.
The Living Wage Calculator (livingwage.mit.edu) is an extremely useful tool in coming to reasonable “base” levels and incremental donation brackets today. Sider notes that each person or family has to prayerfully discern what is demanded of their finances in light of responsibility to personal well-being, the well-being of those most directly in one’s care and the well-being of others. That said, he also cautions against letting any such discernment slip into rationalizing in an array of unnecessary “needs.”
When considering a graduated income tithe, Sider encourages people to prayerfully:
- Discern as a household what would most faithfully provide a manageable base and incremental donation brackets;
- Decide where the donations would go (to relief efforts, community development efforts, justice efforts, mission efforts or some combination thereof);
- Write your graduated income tithe plan down with specificity for the coming 12 months; and
- Share, discuss and solidify your plan with a “committed Christian friend or couple” likewise drawn to implementing a graduated income tithe.
These last two steps are particularly important for translating good intentions into effective action.
Sider ultimately roots this personal finance model in the basic scriptural principle that everyone should have what they need in order to thrive and use their God-given gifts constructively in community with others (see Luke 16:19-31, Luke 12:13-34, 1 John 3:16-18, Isaiah 58:1-12, 2 Corinthians 8:1-13 or Leviticus 25:8-55). There are clearly broader societal issues that need to be addressed, but the graduated income tithe affords a tool for gauging and exercising care for one’s self and family alongside care for one’s neighbors.
NELSON REVELEY is parish associate at Grace Covenant Presbyterian Church in Richmond, Virginia.
