From: levene@aplpy.jhuapl.edu (Robert A. Levene)
Subject: *** Maaser Chart - Dinim [laws] at a glance ***
Summary: adapted from the Baltimore Eruv List
Keywords: maaser, tzedaka, tithe, charity
Organization: Johns Hopkins University
Date: Fri, 11 Sep 92 05:12:48 GMT


For those of you making sure that you've fulfilled the
laws concerning giving tzedakah and maaser, here's another
re-post of a compendium of laws, adapted from the Baltimore
Eruv List.


-----  REPOST ------

                                                                 BS"D

           Maaser Chart - Dinim [laws] at a glance

               (necessarily an incomplete list)

Excerpted with permission from the compilation by Dr. Bert Miller and
edited by Rav Mendel Feldman and Rav Moshe Heinemann.  Originally
published in the Baltimore Eruv List.  For further reprint permission,
please contact Dr. Bert Miller at "Eruv; 6207 Wallis Ave.; 
Baltimore, MD 21215."

MAASER = "tenth" ; the obligation upon every adult Jew to donate
         to tzedaka 10% of his net income.  Even those poor persons
         entitled to accept tzedaka should donate some of their own
         funds to tzedaka.

INCOME: MAASER LIABLE

  NOTE: The starred (*) income items below are computed in "real
    dollars."  As inflation erodes the buying power of income, it
    erodes the maaser obligation as well.

 1. Wages, salaries, and tips; net business profits

 2. Bonuses, royalties, commissions, honoraria, etc.

 3. Payments from Social Security retirement and disability,
    pensions, and IRA's [Individual Retirement Accounts]
    (in excess of tithed contributions).*

 4. Payments to IRA's.

 5. Withdrawn interest* on savings accounts, checking accounts,
    or money market accounts less annual fee (if any); stock dividends

 6. Zero coupon bond, U.S. savings bond and Israel bond, interest
    when cashed in (principal too if not previously tithed*;)
    CD interest when withdrawn.*

 7. Prize money; monetary gifts for birthdays, Bar Mitzvahs, weddings,
    etc.; dowries.

 8. Lottery and raffle winnings in excess of losses (that year).

 9. Net proceeds* from the sale of a home less capital improvements.

10. Found money that had belonged to someone else.

11. Life insurance death benefits, monetary inheritances.

12. Life insurance cash value (in excess of premiums)* when received.

13. Casualty insurance payments in excess of current year's premiums
    and actual damage.

14. Jury awards in excess of actual damages, legal costs and recovery
    expenses; payments for airline overbooking.

15. Rental income (in excess of costs and decrease in value) from
    property, equipment, etc.

16. (net) Profit* from the sale of any item (capital gains).

17. Children's allowances and other income from babysitting, chores, etc.

18. Income tax refunds; earned income credit.


NOT LIABLE:


 1. All shoppers' coupons; all discounts; all refunds; all life
    insurance dividends; credit card purchase rebates.

 2. Non monetary gifts and non monetary inheritances.

 3. Insurance reimbursements which are less than losses plus current 
    year's premiums.

 4. Social Security tax and all other income taxes.

 5. Automatic pension contributions.

 6. Monetary gifts given for the expressed purpose of buying a 
    specific item or service, etc.

 7. Proceeds from the sale of second hand property sold without profit.

 8. Home grown vegetables and fruits.

 9. Received payments for child support.

10. Found items other than money.

11. Perquisites such as employer paid insurance programs, company car, etc.

12. Reimbursements for actual expenses.

13. Monies held in trust accounts for boys (less than 13) or girls
    (less than 12)


DEDUCTIONS FROM INCOME _INCLUDE_:


 1. Estimated tax payments; self-employment tax.

 2. "Balances due" on tax forms

 3. Income tax penalties

 4. Job related expenses such as transportation, child care, etc.

 5. Expenses realized in the course of renting property or equipment

 6. Bad loans* to rich people.

 7. Losses* from the sale of any property.

_BUT_DO_NOT_INCLUDE_:

Real estate tax on one's home, non business expenditures for sales
tax, excise tax, gasoline tax, personal customs duties, unreimbursed
casualty and theft losses and medical expenses.


DONATIONS:  MAASER QUALIFYING


 1. Monetary contributions to religious institutions and organizations
    including day school PTA's and Ladies Auxiliaries.

 2. Monetary contributions to non Jewish or Jewish non-religious
    humanitarian organizations; UJA, Israel Emergency Fund, etc.

 3. Monetary and (fairly evaluated) non monetary gifts to poor people;
    hachnosos kallah [assisting poor newlywed couples to establish
    homes]; donations for a poor person's medical treatment.

 4. Funds spent to strengthen community observance of Torah and
    mitzvos.

 5. Dues paid to shules and other qualifying organizations; aliyah
    pledges [when called to the Torah]; yiskor charity vows.

 6. (fairly evaluated) Non monetary gifts to qualifying organizations.

 7. Expenses incurred when doing volunteer work for qualifying organizations.

 8. (qualifying organizations') Banquet ticket expenditures in excess
    of the value of the meals to you.

 9. Journal ads (less advertising value) and benefit performance
    tickets (less value of entertainment) for qualifying organizations;
    raffle tickets (If you win, ask your rav who owns the prize.).

10. Day school tuition payments for a poor person's child or the child
    of a person who refuses to pay tuition;  payments to support someone
    (besides your dependent child ) who is learning Torah.

11. Ksivas Sefer Torah-"letter writing fee"; maos chitin [a special
    collection for poor families at Passover time]; wine (etc.)
    purchase expenses from a mosad [institution] in _excess_ of the
    value of the wine.

12. Children's religious youth group dues.

13. All expenses related to the upbringing of an adopted child.

14. Cost of stamps affixed to _business_reply_ tzedaka return
    envelopes.

15. Cost of sponsorship of shule activities (not primarily family
    simchas [celebrations]) like shalosh seudos [the third meal on the
    Sabbath] or kiddush; yayin [wine] l'kiddish v'havdala, etc.

16. Bad (not collectible) loans to poor people.

17. Forgiven interest on loans to qualifying organizations (with heter
    iska). [permissible method of loaning Jews money for investments
    at interest]

18. Funds set aside for a free loan fund(gemach).

19. Monetary support of someone in kollel (including one's own children)


NOT QUALIFYING:


 1. Expenses incurred purchasing one's own tashmishei kedusha:
    seforim[Jewish books] (that no one else will borrow), talis,
    tefillin, mezuza, lulav, Sefer Torah, etc.; wedding expenses and
    Bar Mitzva expenses of one's own child.

 2. Mikva fees; day school tuitions for one's biological child; nursery
    school and play group costs.

 3. Portion of one's income taxes allocated for welfare programs.

 4. Time spent doing volunteer work.

 5. (minimum) Amounts spent for matonas l'evyonim [Purim gifts to the
    poor], machzis hashekel. [Purim donation of $1.50 per household 
    member]

 6. Expenses for mishloach manos, bris mila, pidyon haben, mezuza and
    shatnes checking [to determine if clothing is free from linen/wool mix],
    family member's funeral (G-d forbid), cemetery plots; kapores gelt.

 7. Fees for your child to attend youth group trips or activities;
    "advertisements" and greetings in Jewish Day School yearbooks.

 8. Donations to secular organizations not oriented toward
    alleviating human suffering.

 9. Donations to Israeli political parties and secular Zionist
    activist organizations.  Secular educational or cultural 
    institutions; JCC dues.

  
Generally, children who are old enough to receive an allowance should
be taught to pay maaser on their liable income.

Many optional payroll deductions such as those for health and life
insurance, loan repayment, etc. reduce one's net pay but not one's
maaser liability.

In any given year, once one has given his first tithe according to 
halacha, one may use funds from a second tithe (b'li neder) to pay
personal chiyuvim such as day school tuitions for one's own children,
and expenses for taleisim, tefillin, mezuzas, arba minim, etc.

----- 
 END:   Maaser Chart - Dinim [laws] at a glance
      (Electronic Version #1, Rosh Chodesh Adar 2)
/ral

--
Robert A. Levene     Internet: levene@aplpy.jhuapl.edu
  "/  //  / /"         Bitnet:   RXL1@APLVM


--
Robert A. Levene     Internet: levene@aplpy.jhuapl.edu
  "/  //  / /"         Bitnet:   RXL1@APLVM