Following the Money — The Financial Impact of the Tithe-Sharing Formula

Executive summary

The Seventh-day Adventist tithe-sharing formula represents one of the most sophisticated denominational funding mechanisms in Christianity. In the North American Division, local churches forward 100% of tithe to their conference, which retains approximately 65–89% and distributes the remainder upward: 9% to the union, approximately 15.5% directly to the NAD, with smaller percentages flowing to the General Conference. This cascading system enables global ministry but creates tensions: local churc...