Some strongly believe that a business owned by a Christian has its responsibility to tithe in addition to the owner’s tithing. Since the corporation is considered a separate legal entity, some believe it has a spiritual responsibility to tithe. In addition, it is not uncommon for ministries with whom this researcher has been associated to tithe 10 per cent of their donations to other Christian organisations.
It is important to note that the Scriptures are silent on corporate tithing because the concept of a corporation is not in the Bible. Any teachings about tithing and generosity are directed to the individual, not a corporation. As individuals, we are to be generous with our money, as has been aptly demonstrated.
Corporations are legal entities, not moral. Corporations can be used for evil or good, depending on how ownership behaves. Corporations do not go to Hell and cannot go to Heaven. Corporations are only legal entities which can be bought or sold and house the activities of the workers to perform work. Corporations pay taxes, but this rendering unto Caesar is not a sufficient basis to claim a corporation should also give to God what is God’s.
So I do not conclude commands to tithe or be generous apply to corporations. Having said this, Christian business owners are free to have their corporations tithe or be generous directly from the business chequebook. Christian business owners are free only to tithe personally, too. In brief, there is no prohibition to a business tithing. However, there is also no Biblical mandate for a business to tithe.
Bill English, Publisher
Bible and Business
