This bold pronouncement didn't come from a church, denomination or even an inter-faith group. It was, instead, the work of Independent Sector, a national organization aspiring to serve all American non-profit institutions.

This story tells something intriguing about contemporary America and its search for ways of speaking about giving. Imagine yourself, for a moment, as a leader of a new agency with ambitious plans for encouraging support of non-profit organizations. You are hunting for a simple and familiar idea that most Americans can recognize as the standard for generous giving. What better choice than “tithing?” A fair number of Americans have at least heard of it. This ancient practice still appeals to various people, non-religious as well as church folk. It is easy to understand. Just look at your two hands. “Anyone with fingers can figure ten per cent.” Perhaps that's why some call tithing a “natural” practice.

But while this custom is popular in contemporary America, it can also stir up lively debates. We will mention just one of those arguments here. Some advocates for tithing believe this practice makes for a sense of equality among givers. No matter how varied our incomes may be, we are all equal if we give the same percentage of income. Others wonder if the growing disparity between rich and poor in our society doesn't render such claims irrelevant and even deceptive. Wouldn't it be more fair or just if the rich give far more than a tithe?

This argument is an echo of another dispute that has deeply divided Americans for nearly one hundred years. Those who believe in a “flat” income tax are locked in a fierce struggle with others who have embraced the cause of “progressive” rate of taxation. The stakes are high in both debates. We hope this web site will encourage an open and reasoned conversation about tithing and the American quest for equality.

There are plenty of other disputes about this approach to giving. Does it foster a “legalistic” approach to giving? Do the various Biblical allusions to tithing add up to a consistent and comprehensive “law?” Do tithers always enjoy prosperity? (The popular preacher, Norman Vincent Peale once declared, “ You can't afford not to tithe.” ) What about the view of tithing as “ a protection of the self from foolish giving beyond what God calls for? ”