Tithe and Leadership: Navigating the New SDA Church Manual Change

Opening Reflections

At the 2025 General Conference Session of the Seventh-day Adventist Church, delegates voted to approve a new addition to the Church Manual establishing faithful tithe returning as a qualification for holding local church office.

The decision may spark a range of reactions — from appreciation for the renewed emphasis on stewardship, to concern about how such a policy will be implemented at the local level, and even more conspiratorial responses. At least at a surface level, the intent may be a call to spiritual integrity and consistency among those in leadership, aligning financial faithfulness with other established qualifications for church office.

At the same time, the change raises important questions about how faithfulness will be determined, how giving data will be handled, and what safeguards will be in place to protect members’ privacy and dignity. Questions may also arise about the pastor’s role, the treasurer’s authority, and the potential for unintended consequences if the process is not carefully and consistently applied.

This post provides:

• A summary of the official addition to the Church Manual
• A reflection on potential motivations for the change
• Considerations for local church implementation
• A sample policy designed to uphold both biblical principles and ethical safeguards

Summary of the Church Manual Change

At the 2025 General Conference Session, delegates approved an amendment to the Church Manual (Chapter 10: Nominating Committee and the Election Process) that adds a new spiritual qualification for local church leadership.

“The returning of a faithful tithe is a prerequisite for holding church office. The pastor or chair of the nominating committee shall work with the treasurer to develop a process by which only members eligible to hold office are nominated. This should be done in such a way that maintains as much confidentiality as possible.”
(Church Manual Proposed Amendment, 62nd General Conference Session, 2025 — Agenda Item 405, p. 51 of the Official PDF)

This policy requires the pastor or nominating committee chair to coordinate with the church treasurer in verifying that proposed leaders are returning a faithful tithe — while also maintaining as much confidentiality as possible throughout the process.

It emphasizes the spiritual integrity expected of church leaders and aligns financial faithfulness with other longstanding qualifications for church office. However, the practical details of how this policy is implemented are left to the local church level — which raises important questions about process, privacy, and accountability, explored later in this post.

Why This Change? (Possible Motivations)

While the voted Church Manual addition stands on its own terms, several factors may help explain why this change was brought forward and approved at this time. These observations are not based on official statements from the General Conference but reflect common themes, recent trends, and publicly discussed issues within the church (these are POSSIBLE reasons for why this change may have been proposed and may or may not reflect actual reality):

A Desire for Spiritual Accountability in Leadership

Local church officers — including elders, deacons, and other ministry leaders — are called to be examples of spiritual integrity. Faithful tithe returning is a longstanding biblical and denominational value, and this policy seems intended to reinforce that leaders should model what they teach. In this sense, the addition may be seen as a parallel to other spiritual qualifications, such as moral conduct or commitment to Adventist beliefs.

Concern Over Tithe Redirection Movements

In recent times, some voices within the church — most notably Conrad Vine — have suggested the potential need at some point for members to return tithe outside the formal Conference structure – maybe through a “parachurch” organization. The reasoning may appeal to concerns about theological drift, mismanagement, or local conscience. While such actions may stem from sincere convictions, they challenge the traditional “storehouse” model that directs tithe through official denominational channels. The new policy could be understood as a response to this trend — aiming to strengthen the authority of the Conference system and discourage off-system tithe practices among those in local church leadership.

A Reaffirmation of the Storehouse Principle

The Seventh-day Adventist Church has historically taught that the tithe should be brought into the “storehouse” — defined as the local Conference/Mission/Union — for distribution to support the gospel ministry worldwide. By making tithe faithfulness a condition for church office, the Manual now implicitly affirms that this channel of returning tithe matters, not just the act itself. The policy reinforces a denominational understanding of tithe as a matter of trust and shared mission, not private discretion.

Contextual Challenges Around the World

Though the North American context tends to dominate much online discussion, the issue of tithe and officeholding may also be debated in other world divisions, where economic hardship, transparency concerns, or administrative tensions may have complicated stewardship patterns. It’s possible that this policy grew out of efforts to create consistency in expectations across a global church body — providing a clear standard regardless of regional variance.

Clues from the General Conference Session Floor

Discussion during the 2025 General Conference Session suggested that delegates viewed this change as a spiritual and administrative safeguard. Some emphasized the importance of modeling faithfulness in all areas of life, while others raised concerns about fairness, implementation, and potential misunderstandings. If you have the time, watch the discussion for yourself: YouTube Video – GC Session discussion and vote on faithful tithing prerequisite for holding church office addition to church manual.

Key Questions and Concerns

While the Church Manual amendment gives broad direction, it leaves many of the practical details undefined. As churches begin to interpret and apply this policy, several questions and concerns are likely to emerge:

How is “faithfulness” determined?

The term “faithful tithe” is not defined in the amendment itself. Does it refer to returning a full 10% of gross income? Net income? Is it based on regularity, intent, or amounts relative to known financial circumstances? Without clear criteria, local churches may struggle to determine what qualifies as “faithful,” especially in cases where members have irregular income, family financial strain, or non-traditional employment.

This lack of definition opens the door to subjective judgment — potentially leading to inconsistency, confusion, or even discouragement for members who sincerely desire to be faithful but differ in their financial philosophy or situation.

For clarity, the standard of “faithfulness” should be understood as a pattern of consistent tithe returning, not a calculated percentage of income. Treasurers and church leaders should not attempt to estimate member income, request tax documentation, or compare giving levels across members. This protects privacy and avoids unnecessary judgment. A grace-filled, consistent approach based on visible patterns of giving is both more respectful and more practical.

Who makes that determination?

The amendment states that the pastor or chair of the nominating committee must “work with the treasurer” to ensure only eligible members are nominated. However, it is not clear:

• Whether this is a yes/no evaluation, or a more nuanced discussion.
• Whether the treasurer alone makes the final call, or if it’s a joint decision.
• What happens if there is disagreement between the pastor and treasurer.

Churches may need to develop local procedures to clarify roles, minimize subjectivity, and avoid overreach — all while keeping the process transparent, fair, and spiritually grounded.

What about member privacy and dignity?

Tithing is a personal act of worship, and many members probably assume their giving history is strictly confidential. Involving additional people in reviewing tithe records, even in limited ways, can raise ethical and legal questions about data privacy — especially in regions covered by laws like PIPEDA (Canada), GDPR (Europe), or HIPAA-adjacent norms in the U.S.

Local churches will need to ensure that the process:

• Limits access to personal giving data,
• Avoids unnecessary disclosures,
• And treats members with grace and dignity, even if they are not found eligible.

Could there be misuse or misunderstanding?

There is potential for this policy to be misused, whether intentionally or unintentionally:

• A biased or disgruntled treasurer could block certain individuals unfairly.
• A nominating committee could use it to sideline people for political or personal reasons, citing “unfaithful tithing” with no recourse.
• Members might feel pressured or coerced into giving tithe just to remain eligible for office, distorting the spiritual meaning of stewardship.

Without careful implementation and pastoral oversight, what is meant as a spiritual safeguard could unintentionally harm church unity and morale.

What about tithe returned through other channels?

Some members, for reasons of conscience or conviction, choose to return tithe through other channels — such as a different Conference, an independent ministry, or a mission project. Others may live in one Conference’s territory while working or giving primarily to another.

The policy does not specify whether only tithe given through the local Conference counts toward eligibility. This ambiguity could:

• Disqualify well-meaning members who believe they are being faithful.
• Exacerbate tensions between local churches and Conference structures.
• Prompt questions about storehouse definitions in an increasingly global and digital giving landscape.

Clarifying this point will be essential to avoid confusion and conflict in practice.

Implementation Principles for Local Churches

For churches seeking to honor the new Church Manual policy while also upholding trust, confidentiality, and fairness, the following implementation principles may offer helpful guidance:

Protect Privacy and Reduce Subjective Judgment

Faithfulness in tithe returning is ultimately a spiritual matter between the individual and God. Any local process to verify eligibility for church office should respect personal dignity and avoid speculation about motives or intent. Churches should resist the temptation to evaluate amounts or patterns beyond what is necessary to determine basic eligibility. This reduces the likelihood of harmful assumptions, comparisons, or spiritual policing.

Limit Access to Financial Records

To preserve confidentiality, tithe records should remain accessible only to those with a legitimate and defined need. Under this policy, that typically means the church treasurer and one designated verifier (e.g. nominating committee chair or assistant treasurer). No one else — including other committee members — should see or discuss individual giving records.

Information shared in this process should be limited to a simple “yes” or “no” determination of eligibility, never the specifics of someone’s giving history.

Use a Two-Person Confirmation Process

To reduce the risk of bias or error, the verification process should be conducted by two unrelated, trusted individuals — ideally the treasurer and either:

• The pastor (if already involved in nominating work),
• The nominating committee chair, or
• A neutral assistant treasurer or finance committee member.

This aligns with biblical principles of accountability and witness (2 Corinthians 13:1) and protects both members and leaders from the appearance of impropriety.

Avoid Pastoral Access to Detailed Giving Reports

Many pastors intentionally avoid looking at individual tithe records to preserve pastoral trust and impartiality. In keeping with this pastoral boundary, churches may choose to exclude the pastor from direct access to financial data while still involving them in the eligibility process through a yes/no report from the treasurer or second verifier.

This approach maintains both spiritual leadership integrity and member confidence in the confidentiality of their giving.

Clarifying How Faithfulness Is Evaluated

One of the most important safeguards churches can adopt is to avoid making assumptions about a member’s income or trying to quantify their faithfulness through income-to-giving ratios.

Instead, eligibility should be assessed based on whether the individual has demonstrated a pattern of consistent tithe returning over the past several months. This may include:

• Giving through the regular tithe channels (e.g., envelope, online, Adventist Giving)
• Reasonable regularity and intent reflective of stewardship

Churches should not ask for tax returns, pay stubs, or any other income verification documents. Doing so would be both invasive and contrary to the spirit of spiritual trust and confidentiality.

This approach affirms spiritual principles without stepping into inappropriate financial oversight. It respects members’ dignity while still supporting the Church Manual’s intent to encourage integrity among local church officers.

Support Faithfulness Through Education, Not Surveillance

The goal of this policy should not be to enforce giving through fear or scrutiny, but to encourage a culture of stewardship. Rather than using eligibility checks as punitive measures, churches should:

• Teach biblical principles of tithe and offering,
• Provide resources for financial discipleship,
• And emphasize that returning tithe is a response to God’s grace, not a membership tax.

By focusing on spiritual growth rather than institutional control, churches can foster genuine, voluntary faithfulness among members — including future leaders.

Sample Local Church Policy (Downloadable)

To assist local churches in implementing the new Church Manual policy with clarity, fairness, and grace, we’ve provided a sample local policy for download. This document outlines a suggested process for verifying faithful tithe returning as part of the nominating committee workflow, while emphasizing confidentiality, spiritual care, and legal caution.

The tone of the policy is pastoral, not punitive. It affirms the importance of stewardship while intentionally avoiding invasive or judgmental practices. The goal is to help churches remain faithful to the spirit of the Church Manual while protecting member trust and dignity.

Download the Sample Policy

Adapting for Your Local Context

This sample policy is intended as a starting point. Each local church should:

• Review it with the church board and nominating committee leadership.
• Adapt the process to reflect the roles and structure of your local church.
• Ensure that your implementation aligns with the expectations and guidance of your conference or mission.
• Seek feedback from legal or risk management advisors if your church is subject to national or state privacy regulations (e.g., GDPR, PIPEDA).

Legal Disclaimer

This document is for educational and illustrative purposes only. It does not constitute legal advice. Churches should consult with their conference/mission/union’s legal or risk management professionals before adopting or implementing this policy.

Legal and Data Privacy Considerations

The Church Manual amendment introduces a policy that, by nature, involves handling sensitive financial data. Local churches must be careful not only in how they apply the policy spiritually, but also in how they comply with legal expectations for privacy and data protection. Depending on the region, this may involve significant responsibilities under civil law.

Overview of Relevant Privacy Laws

Different regions have their own laws governing how personal data — including donation records — can be stored, accessed, and shared:

• 🇪🇺 Europe: The General Data Protection Regulation (GDPR) sets strict guidelines for collecting, processing, and disclosing personal data. Churches in EU countries must ensure that giving records are only accessed by authorized personnel for clearly defined purposes.
• 🇨🇦 Canada: The Personal Information Protection and Electronic Documents Act (PIPEDA) regulates how organizations — including churches — manage personal information. Consent, limited access, and secure handling are essential requirements.
• 🇺🇸 United States: While there is no single federal privacy law, U.S. churches are still expected to uphold reasonable standards of confidentiality. Nonprofit organizations may face scrutiny under state laws or IRS guidelines if donor information is mishandled or disclosed without cause.

Regardless of location, churches should treat tithing records as private financial data, not general membership information.

Why Churches Must Handle Giving Data Carefully

Tithing is a deeply personal expression of faith and trust. Mishandling this information can:

• Erode trust between members and leadership,
• Create legal liability for the church,
• Or cause reputational harm even if no laws were technically broken.

This is especially true when financial records are used to make leadership decisions. Even the perception of inappropriate access or bias can be damaging.

The principle is simple: spiritual accountability must not come at the expense of personal privacy.

Consult Local Legal Counsel

Each Seventh-day Adventist church operates under the legal framework of its conference/mission/union, which may have its own data protection policies or internal guidelines. Before implementing any tithe eligibility process, it is wise — and often necessary — to consult with:

• The conference treasurer or legal liaison,
• A union-level risk management advisor, or
• Designated attorneys for nonprofit compliance.

These professionals can advise on:

• What kind of consent or disclosure is required,
• Who may legally access giving records,
• And how to store or communicate eligibility determinations.

A clear line of legal consultation ensures that local churches remain both ethically faithful and legally compliant.

Note: This blog post does not constitute legal advice. Churches should act based on the legal counsel provided by their conference, mission, or union legal professionals.

Encouraging Stewardship with Grace

While the Church Manual change adds a structural requirement around tithe returning and church leadership, the spirit of stewardship in the Seventh-day Adventist Church has always been rooted in grace, gratitude, and discipleship. As churches implement this new policy, it is vital that they maintain a culture that fosters spiritual growth, not guilt or shame.

Avoiding Shame or Pressure

Giving should never be motivated by fear of exposure, pressure to conform, or a sense of earning spiritual status. When financial faithfulness becomes a requirement for leadership, it can be easy for churches to unintentionally create environments where:

• Members feel judged or scrutinized for what they give,
• Individuals hide financial struggles out of fear of disqualification,
• Or leaders assume unspoken pressure to perform.

To counter this, churches must be intentional about protecting the spiritual dignity of each member, never using giving history as a tool of coercion or shame. The goal is not to produce perfect records but to support sincere, Spirit-led growth in every area of discipleship — including finances.

Promoting Giving as Discipleship, Not Duty

Stewardship is more than budgeting — it is a reflection of the heart. Jesus said, “For where your treasure is, there your heart will be also” (Matthew 6:21 NKJV). The tithe is not a transactional obligation; it is an act of worship, an acknowledgment that everything we have belongs to God.

Churches can promote this by:

• Teaching biblical principles of cheerful giving,
• Sharing testimonies of God’s faithfulness in financial surrender,
• Offering practical training on faith-based money management,
• And framing tithe not as a rule to follow, but as a joyful response to grace.

When giving is seen as part of a life of discipleship, members are more likely to respond with sincerity — not just to keep a position, but to grow in trust and faith.

Creating a Culture of Integrity and Trust

Ultimately, stewardship is not just about money — it’s about character, accountability, and community. A church that values honesty, confidentiality, and transparency in its leadership processes will model the same values it hopes to cultivate in its members.

To do this well:

• Encourage open conversations about faith, finances, and trust,
• Equip leaders to navigate difficult stewardship conversations with compassion and clarity,
• And remember that leadership in the church is first and foremost about servanthood, not status.

By fostering a culture of grace-centered integrity, churches can inspire faithfulness without force — and raise up leaders who give, serve, and lead with joy.

Final Thoughts

The 2025 Church Manual amendment introduces a meaningful but sensitive change — one that calls church leaders to uphold faithfulness in stewardship while also exercising accountability with compassion.

As local churches move toward implementing this new requirement, it is essential to remember that the goal is not enforcement for enforcement’s sake, but the spiritual health of the church body. Faithfulness in returning tithe is a biblical principle. So is protecting one another’s dignity, promoting unity, and leading with humility.

Church leaders are encouraged to:

• Pray together for wisdom,
• Consult legal and administrative counsel to ensure best practices,
• And communicate clearly and compassionately with their congregations — not only about policies, but about the grace and purpose behind them.

Finally, this conversation belongs to the whole body of Christ. Church members should feel free to ask questions, share perspectives, and engage in the process with grace and mutual respect. This is a moment not just for policy rollout, but for spiritual growth, honest dialogue, and Christ-centered unity.

“By this all will know that you are My disciples, if you have love for one another.” – John 13:35 NKJV

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* This article and sample policy were developed by the author with the assistance of an AI tool. The content has been reviewed for accuracy and generally reflects the author’s perspective. This is not legal advice.

** Like many, I’m on my own journey of growing in faithfulness and stewardship. I share this post not as a perfect example, but as a fellow believer seeking to support thoughtful, principled application of church policy. Brent