Literally, “tithe” means a tenth and refers to the practice of returning to God 10% of our gross income. Scripture teaches that the tithe belongs to God (Leviticus 27:30). That is why when we fail to tithe, we rob God of that which rightfully belongs to Him (Malachi 3:8-9).

Stewardship refers to the fact that God made us managers, not owners. Everything we have belongs to God. “The earth is the Lord’s, and everything in it, the world, and all who live in it” (Psalm 24:1). When God created humans, He placed them in a position of managing the earth, not owning it (Genesis 2:15). Understanding this is foundational to the practice of tithing because once we appreciate that God owns everything, it flows that we would return to God a portion of what He has given us.

By definition, a tithe is 10% of our gross income returned to God and offerings are amounts we give in excess of that. A great example of a biblical offering is described by the Apostle Paul when he was collecting an offering from the Corinthian church to be taken to Jerusalem to support those in need there (1 Corinthians 16:1-4; 2 Corinthians 8:1-15; 9:5-15). This would be akin to a modern-day church taking up a special offering for benevolence, to provide for the poor or individuals with particular needs. While tithing refers to a set percentage of our income, offerings have no numeric limit. Paul only advises that they be given with generosity and cheerfulness.

5.2 Designated and Restricted Funds.  Refuge Church accomplishes its mission through the generous financial offerings of its donors. Givers are encouraged to give their primary support in tithes and offerings to the General Fund first, which maintains the operations of the ministry of Refuge Church. This is in congruence with the principle of tithing found in Malachi 3:10, “Bring all the tithes into the storehouse, that there may be food in My house…” Other designated or restricted giving to internal and external ministries that are in congruence with the main mission of Refuge Church may be acceptable. Gifts may be designated or restricted with a clause enabling the Refuge Church Board the privelege of changing the designation or restriction of the gift if the original purpose of the gift has already been accomplished, or is no longer necessary according to the mission of Refuge Church. In most cases, if a donor intends to receive a tax deduction for their donation, they agree to relinquish control of the use of the contribution to how the 501(c)3 organization best decides.