The justice in giving

It's tax season, the time when Americans take a deep breath, step back and account for all their finances from the past year. Many of us struggle with the forms and the headaches, but the process can have spiritual power. Our finances, after all, are a mirror of our priorities and values, and the effects of our labors on the world.

How we make and spend our money is also central to Judaism year-round. Judaism's concern with money is manifest most nobly through the eternal practice of tzedakah: using money to pursue tzedek - justice - by providing financial support to individuals and institutions in their struggles against hunger, poverty and injustice.

Tzedakah has been practiced in many ways throughout our history. A few thousand years ago, it was expressed agriculturally. The Torah and Mishna detail different tithes that went to the poor, the itinerant and those who served the community as educators and priests. As most Jews turned from farming to other methods of supporting themselves, the rabbis devised mechanisms to encourage Jews to continue giving tzedakah in consistent, meaningful ways. One of these mechanisms was called "ma'aser kesafim" (ma'aser means "a tenth," kesafim "money"), which applies the tithing principle to money, such that one donates 10 percent of his or her income to the poor. This proportion of one's earnings is considered by Jewish law to be a good median level of giving. The Talmud (Ketubot 50a) generally considers 20 percent the ceiling, and less than 10 percent is miserly.

But are the Jewish people meeting these financial goals today? A recent study in the United States by sociologist Steven M. Cohen found that Jews with incomes between $50,000 and $150,000 give, on average, 1.5 percent of their pre-tax incomes to charity. Those are paltry numbers.

One way modern-day Jews can raise the bar is to get serious about the ancient practice of ma'aser kesafim, or ma'aser, for short. If even 10 percent of Jews began giving 10 percent of their money, millions of dollars would be infused into the coffers of struggling charities and individuals around the world. Earmarking 10 percent for the poor can be a spiritual discipline as well, bringing a powerful sense of meaning and purpose to one's finances. And everyone can do it - Jewish law obligates even the poor to give charity.

Giving 10 percent of one's income to help bring about social change is a strong statement, whether you're a millionaire or making minimum wage. As with all Jewish practices, there is discussion and disagreement over many of the details, but here are answers to some basic questions, based on the rabbinic sources:

How do I calculate ma'aser kesafim?

Ma'aser is generally understood as being equivalent to taking 10 percent of all after-tax income or profit received from income, business deals, inheritances, gifts, or things you find or acquire through other means. One is not required to include stocks, bonds or other assets that rose in value over a given time period if they were not sold. Once they are sold, one calculates on the basis of the profit, after taxes.

How often should I calculate it?

Ma'aser can be allocated annually, monthly or even weekly. Generally, whatever is the easiest way to keep track. One suggestion, from Rabbi Jill Jacobs, of the organization Jewish Funds for Justice, is to set up a bank account that automatically moves one tenth of every direct deposit paycheck into a separate ma'aser account.

Who should receive my ma'aser money?

It is generally agreed that money designated as ma'aser should go toward supporting the poor. Jews have long discussed whether ma'aser can go to other causes, such as support for family members, cultural endeavors, political organizations, or purchase of ritual objects.

Can I count the taxes I give as ma'aser? Some of those go toward supporting the poor.

Generally, no, even in cases where Jewish law considers taxes as charity. The reasoning is that since you never really saw the money in the first place, you never experienced it as profit.

Are there any expenses I should deduct from income before I calculate ma'aser?

Just as with taxes, there are expenses the rabbis suggest you deduct from your income before calculating ma'aser and putting aside 10 percent. As noted, ma'aser is usually calculated after taxes. Other deductions before subtracting the 10 percent are expenses that go toward enabling you to work and/or to help your business function, such as: employee salaries, basic marketing costs, child-care costs if otherwise you wouldn't be able to work, transportation costs to and from work, office expenses, including clothes for work, etc. If unsure, a good rule of thumb is to take ma'aser from money you experienced as purely profit.

Though the practice of ma'aser kesafim has strong Jewish roots, it is not widely known or practiced outside of Orthodox circles. This is unfortunate, but you have the power to change it. By taking on this practice, and then sharing it with your family, friends and communal organizations, you can strengthen the capacity of the Jewish people to pursue tzedek. We have a lot of work to do in this world until we fulfill the biblical call to reduce poverty to efes - zero. Good intentions won't get us there alone. Together, let's strive toward that more perfect world, using the might of our hearts, our minds and our money.

Ari Hart is a co-founder of Uri L'Tzedek - Orthodox Social Justice (www.utzedek.org), and a rabbinical student at Yeshivat Chovevei Torah.