Tithe that has been accepted and receipted shall not be returned to persons who for various reasons may so request. Church leadership at all levels is a sacred trust. Failure or refusal to cooperate with agreed-upon policies of the church family regarding the administration of tithe erodes the capacity of the Church to accomplish its world mission. Persons who disregard these policies disqualify themselves from church leadership. The foregoing policies do not apply to offerings.
Members make the decision as to where their offerings are directed.
These guidelines were adopted and voted by the General Conference of Seventh-day Adventists Executive Committee at the Annual Council Session in Washington, D.C., October 14, 1985.