25% to nominated World Mission projects (refer to back page of Sabbath School lesson) and 75% to World Mission Budget – General Conference

Bible correspondence course, Dial-a-Prayer, Signs Ministry, Net Adventist Web Ministry, Music Ministry, letter box card supply, public relations, marketing, communications – Adventist Media Network

AM, FM radio, internet broadcasting, 10/40 window outreach – General Conference

Unique mission opportunities – General Conference

To assist in covering the costs of supplies and expenses of the ADRA Appeal – Local Conference

Mamarapha College and other projects as designated by the Australian Union Conference –  Australian Union Conference

Institutions: Avondale & Pacific Adventist University in alternate years – South Pacific Division

Pacific Island projects as allocated by the South Pacific Division

Collected biannually to provide services to the hearing and sight impaired – South Pacific Division

To assist ADRA Australia respond to suffering in the wake of disasters both here and overseas – ADRA Australia

Where this is collected within a Local Conference, it is allocated to assist in the funding of their education operations –  Local Conference

Development of health, temperance and lifestyle projects – shared 50/50 with Local Conference and the South Pacific Division

Outreach, church ministries, utilities, repairs and maintenance, Sabbath School expenses, worship resources, local church school support, insurance and more –Local Church

Specific Projects, including new churches, evangelism, youth camp development, camp meetings, guest speakers, regional meetings – Local Conference

Capital expenditure projects in the Union Missions – South Pacific Division

The support of pastors in the Mission Territories –South Pacific Division

Assist in the printing and supplying of the Record to members in the South Pacific Division – Adventist Media Network

Allocated for mission programs and projects in the World Divisions – General Conference

Inter-Division employee budgets, and mission budgets distributed for worldwide mission programs and projects – General Conference

Unentered territories/people groups, church plants – General Conference

Youth volunteer projects and evangelism collected biannually (odd numbered years).  Funds are allocated by the South Pacific Division to Local Conferences and Missions for specific youth projects – South Pacific Division

Yes. Tithes are returned while offerings are given. Offerings are our response of love and gratitude to God’s blessings and goodness. In giving tithes and offerings we worship God and advance His mission to make disciples in the world.

Tithe should be returned first, when the personal income or increase is received.

With money, place it in a Tithe and Offering envelope and return the envelope to the church you attend. Make it an act of worship as you remember that He is your Creator, Redeemer and Lord of all your life.

Within the SDA church tithe is received by the local congregation and sent on to the local conference/mission/field office. This is the central “storehouse” for distribution in keeping with Church Policy.

While the distribution percentages vary somewhat in different conferences, the largest portion of the tithe is used to support the ministry of local churches through pastoral salaries, as well as evangelism and additional services provided to the local church.

Yes. As the Israelites were about to be established as a nation, tithing was reaffirmed by God (Deuteronomy 14:22-27). The tithing system reaches beyond the days of Moses and Abraham thus providing a foundation for tithing practices in the New Testament.

Regardless of your financial obligations, you are always ‘in debt’ to God, the owner of all. It is a gross injustice to use God’s holy tithe to square your accounts with human creditors.