The History and Use of the Tithe

Chapter 13—The Diversion of Tithe Funds

In many of her later statements relative to the use of the tithe, Ellen White speaks of how funds have been diverted to areas other than that to which the tithe was dedicated; that is, for the support of the ministry. HUT 12.4

As we have gone through the early records we find that on May 4, 1898, the General Conference Committee, at a meeting attended by Elders Irwin, Jones, Evans, and Moon, was persuaded by Dr. J. H. Kellogg to allow the use of the tithe paid by the sanitarium helpers to be devoted, under the direction of the Medical Missionary Association, to supporting trained workers and nurses to carry the light of health reform principles into the various conferences for the education of this denomination. It is not too clear whether this was to be the tithe funds going directly from the sanitarium to the field, or whether the tithe was to be paid to the General Conference and the General Conference was then to turn around and provide an equal amount for this type of work. HUT 12.5

On March 27, 1900, a report to the General Conference Committee from the Medical Missionary and Benevolent Association provided “an account of the receipts and disbursements of the tithes of the sanitarium family from May 25, 1898, to December 31, 1899.” Attached to this was a copy of the May 4, 1898, authorizing action. HUT 12.6

On April 4, 1900, the question was raised as to the procedure which had been approved on May 4, 1898, and a committee was appointed to bring a recommendation as to the course which should be pursued. The committee reported on April 6, 1900, taking the position that “they did not feel free to make a definite recommendation at this time.” And interestingly enough “by common consent, the committee deemed it prudent to let the matter rest for the present.” Apparently they were not prepared to tangle with Dr. Kellogg on this. HUT 12.7

There is a record indicating that when Brother Semmens was sent to Australia as a medical missionary worker, part of his support came from the tithe provided by the Battle Creek Sanitarium family. HUT 13.1

However, the sentiment generally reflected in various and sundry documents indicates that it was the understanding of the church that the tithe was reserved especially for the ministry. HUT 13.2