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Tithing and religious charitable giving in America

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  • Russell James
  • Keely Jones

Abstract

The concept of religious tithing - giving 10% or more of one's income to religious organizations - permeates ancient and contemporary religious literature. Yet, the degree to which households apply this construct in their charitable giving practices remains unclear. This study examines the practice of tithing using data from a national expenditures survey including 56 663 households. Despite the pervasiveness of the tithing concept, religious donors did not appear to be targeting a specific 10% giving level. This may have resulted from varied definitions of income for tithing purposes or the presence of small charitable gifts made without reference to income. While the likelihood of religious giving increased with income, the likelihood of tithing fell dramatically. As a group, tithers had less income, but were wealthier, more educated, older and gave more to nonreligious charity than did other households. Religious tithers who also gave to nonreligious charities were wealthier, older and more highly educated than tithers who gave only to religious organizations.

Suggested Citation

  • Russell James & Keely Jones, 2011. "Tithing and religious charitable giving in America," Applied Economics, Taylor & Francis Journals, vol. 43(19), pages 2441-2450.
  • Handle: RePEc:taf:applec:v:43:y:2011:i:19:p:2441-2450
    DOI: 10.1080/00036840903213384
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    1. Clotfelter, Charles T., 1985. "Federal Tax Policy and Charitable Giving," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226110486, October.
    2. William T. Harbaugh, 1996. "What do gifts buy? A model of philanthropy and tithing based on prestige and warm glow," Public Economics 9606003, University Library of Munich, Germany.
    3. Charles T. Clotfelter, 1985. "Federal Tax Policy and Charitable Giving," NBER Books, National Bureau of Economic Research, Inc, number clot85-1.
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    Cited by:

    1. Jonathan Oxley, 2020. "Examining Donor Preference for Charity Religious Affiliation," Working Papers wp2020_01_01, Department of Economics, Florida State University.

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