Tkach's Tithing Tactic - 2007

Is tithing voluntary in the Worldwide Church of God for pastors?

Quoting chapter and verse from the currently-in-force "WCG Administrative Manual", section 6375 (June 2007 version, source below):

"Pastors should teach that financial
giving is an aspect of worship. As teachers, pastors
should be generous stewards (it is the policy of the
WCG that all employed pastors tithe their income;
bivocational pastors are expected to be generous
donors in accordance with their income levels)."

It would be interesting to see what New Testament scriptural support, if any, Tkach claims for his policy of requiring WCG pastors to tithe on their paychecks.

Since tithing on their paycheck is required of WCG pastors, just exactly how would Tkach know his pastors were tithing, without doing a tithe check on the entire ministry? Does he run periodic tithe checks on the ministry to determine compliance with his tithing policy? On the HQ employees? And how would the the ministry know if the Tkachs themselves were tithing, without knowing the amount of secret salary the WCG pays to the Tkachs? Would WCG pastors check out the private donation records of their members to determine who is actually donating the most (or least?) in their congregation and district?

Herbert Armstrong repeatedly said, "Tithing pays off!" He also claimed, "This Is the Life!-Real Abundant Living!" True, as a means of financing WCG government, it really does pay off.

Perhaps this is why the current Pastor General Tkach believes in pastors tithing so much as an official WCG church policy. He has his pastors tithe on their own monetary income to HQ, to set such a high standard of giving for their congregations. Perhaps someday the Tkachs will become accountable on the WCG's complete lack of HQ financial reporting to it's constituent congregations. It would also be interesting to let Worldwiders know if tithing on pastoral incomes to the WCG HQ has played a key role in ending their HQ financial worries.

Your valued comments on AmbassadorReports.blogspot.com are appreciated and may even be posted anonymously should you desire anonymity. ;)

Stan

Source: Chapter Six - WCG Administrative Manual

Scholarly Insights

Dr. John Buchner, former WCG member in Australia, was awarded his Doctor of Philosophy degree by the University of Western Sydney, Australia for research on change in the Worldwide Church of God. You may already know him from his previous work in compiling the most exhaustive reference bibliography ever assembled on the Worldwide Church of God.

John Trechak's Ambassador Report long ago justifiably praised the work of John Buchner and his exemplary efforts in contributing to genuinely scholarly research on the WCG. At one time, WCG officials had at first agreed to talk with him, but then all meetings were canceled for his research travel to the United States while meeting with leaders and members of other COG organizations. This change of direction came apparently on orders from Joe Tkach who didn't have the sense to see how Buchner's research could actually help the WCG, but instead wrote Buchner a letter turning the research down. Should you read Joe Tkach Jr's 2000 Azusa doctoral thesis with bibliography, "An examination of the doctrinal reformation of the Worldwide Church of God" (available to anyone by interlibrary loan on request from Azusa Pacific Library), and compare it to John Buchner's research product, you will understand the extreme irony of Joe Tkach turning down such a worthy research request.

Ambassador Reports is glad to see the WCG changed its mind on conducting research on change in the WCG. Dr. Buchner's work is entitled "The Worldwide Church of God: A study of its transformation in terms of K. Helmut Reich’s theory of Relational and Contextual Reasoning".


As to K. Helmut Reich, first a professional physicist at CERN, the world's largest particle laboratory, next became an APA award-winning recognized psychologist. He spanned both professional fields with his unifying cognitive developmental theory in his 2002 book, "Developing the Horizons of the Mind: Relational and Contextual Reasoning and the Resolution of Cognitive Conflict". Reich in his cognitive theory draws from complementarity theory found in physics, which theorizes how light may paradoxically appear both as a particle and a wave in the same context as a coherent whole.

Relational and Contextual Reasoning (RCR) goes beyond the conceptual premises of complementarity in resolving conflict to recognize the complexity of human interaction and transactions at a higher level of complexity. It begins at the elemental RCR of logical processing stage one, at an either/or binary level of cognition. (My notion on binary thinking is Herbert Armstrong commonly utilized it in his publications as a persuasive tool to circumvent critical thinking processes.) RCR can then progress in complexity through five stages. Stage five is relational and contextual theory taking into account complex relationships with multi-perspectives.

Reich's RCR theory is used by Dr. Buchner as a measure to stage the cognitive development of WCG leadership in regards to their level of understanding of the Trinity doctrine. In regards to grasping RCR stages, with level 1 at the beginning level up through level 5 (5 = highest cognitive level), may I humbly suggest you first take a look at the Appendices link below, at sections A-C for a diagrammatic, visual representation of Reich's RCR theory, followed by section E to take a look at the actual survey questions the WCG leaders answered in writing for the research. This may make it easier to have some background context on the RCR staging levels before reading the paper. Or if you care not to get into that much theoretical depth, just think of Relational and Contextual Reasoning (RCR) as everyday "reasoning" without getting hung up on the acronym and enjoy the plunge into Chapter 1 without hesitation.

By the way, this thesis is not exactly dry reading for Worldwiders -it is chock full of COG figures such as Herman Hoeh (who telephoned Dr. Buchner for the survey). Splinters and spin off luminaries are given coverage, too with interesting details to ponder.

After going through a lengthy approval process, thirteen members of the WCG ministry or administration responded in writing to fifteen survey questions probing their level of relational and contextual reasoning in regard to the Trinity. Joe Tkach Jr. and Mike Feazell are two of the thirteen who participated with written responses on the Trinity, but which two? WCG survey participants have had their identities cloaked, with their names replaced by thirteen phonetic monikers: ALPHA, BRAVO, CHARLIE, DELTA, through...MIKE - you get the picture.

Respondents to the survey are described as including: a very senior early stage administrator, retired senior WCG minister, senior WCG administrator, senior editor and retired pastor, longtime WCG writer, active senior WCG minister, editorial writer, retired senior administrator, and so on.

My guess is that Joe Tkach Jr. is identified as respondent LIMA in Chapter 6.

LIMA is described as exercising a prominent position in the WCG hierarchy. He received his early education in the WCG which helped form his thinking, and had an opportunity for secular work and study. This could be veiled language for Tkach Jr's work experience at Arizona Boys Ranch or Microsoft, followed by his secular masters degree in business. Exposure to mainstream evangelical theology could mean attendance at Azusa after returning to Pasadena from Arizona.

Either way, it's definitely worth a read to any Worldwider! Simply click on the following chapter links. Enjoy!

Detailed Chapter Contents, Abstract

Ch. 1 Introduction to the WCG and the Cognitive Conversion of Its Leaders

Ch. 2 Literature review of Helmut Reich’s theory of Relational and Contextual Reasoning

Ch. 3. Relational and Contextual Reasoning related to Christology and the Christian Doctrine of the Trinity

Ch. 4 - Method: the qualitative application of Relational and Contextual Reasoning to the case study

Ch. 5 - Results of Study 1: A review of opposing interpretations of the Trinity as a cognitive construct, and transition from rejection to acceptance of the doctrine, in search of an explanation consistent with Relational and Contextual Reasoning

Ch. 6 - Results of Study 2: Analysis of responses to a survey of Worldwide Church of God leaders in regard to their understanding of the Trinity, in terms of Relational and Contextual Reasoning

Ch. 7 Discussion and Conclusion

References and Bibliography

Appendices A-E

Read Top Secret Plain Truth Ministry Tax Reports

It's been next to impossible to get any consistent, solid financial information on the WCG since the Tkachs took over in 1986. You see, under the Armstrong era, the cult invented the absurd "Catch-22" glitch that one has to be a member of the WCG "in good standing" (meaning passing a computer "tithe check", maybe?) to qualify to ask for any HQ financial information. But then, a loyal, lowly WCG tithe payer who dared presume themselves to be "in good standing" would then likely be marked, branded and disfellowshipped with the excommunication boot for even asking HQ for such information. The Tkachs have a Statement of Financial Stewardship on the wcg.org website, but don't let it lead you to believe the Tkachs are open with the lowly WCG donors about disclosing their salaries, lifetime employment compensation contracts or even the Worldwide headquarters financial statements.

What Christian grace is that kind of disclosure, taking income from the offering plate, but not disclosing salary and financial statements to the Church you supposedly serve?

There is a way to penetrate some of the secrecy surrounding the WCG financial empire. PTM tax returns or 990s, can now be obtained through the Office of the California Attorney General website.

Click on the link below for summary information and tax return pdfs for tax information filed by the Plain Truth officers for a particular year. It is in the pdfs you will find a greater level of disclosure, but not enough for Worldwide Church of God members and donors to know what's really going on. For example, Tkach's hidden six or seven figure compensation on these tax returns is reported as zero - meaning none of your da$%n business! Of course, Greg Albrecht's compensation as the Plain Truth director has to be disclosed, because the IRS mandates such salary disclosure of top employees by tax exempt organizations. Plain Truth Ministries Worldwide (California corporation C0742587) was incorporated March 17, 1975 by the Worldwide Church of God. The summary link notes the PTM tax ruling was approved after incorporation in 1975.

Also, please realize that in no way these 990 tax information returns qualify as any kind of endorsement or approval of the reported spending or the financial actions of the church or ministry by the Attorney General. Absolute, unchecked power in any organization tends to lead to corruption of a variety of sorts. The board of directors of the corporation with the council of member elders of the WCG church association have the very same fiduciary duties of loyalty and fidelity to the WCG (which duties were continually breached before, during and after the 1979 receivership) as they do today under Tkach Jr.

The forms are supposed to be filled out according to Internal Revenue Service guidelines. The 990 forms in Adobe Acrobat are information required to be sent to the IRS and put into format by Guidestar to help the public figure out how donated nonprofit money is utilized, and for what overhead expenses and purposes. Obviously, this kind of information is not yet legally required to be published on the PTM and other ministry websites, but it should in the Church's best interest be easily obtainable.

Just scroll around on the summary page or if you want more, click on the yellow 990 pdf icon in the upper right hand corner for a particular tax year. Until just recently, Joe Tkach Jr. was President and Director of PT Ministries with a controlling vote on the PTM board of directors. The 990s reveal a substantial amount of asset transfer and financial support by the Worldwide Church of God.

For easy access, click on this Guidestar link, type "Plain Truth" in the search box, hit the return key (enter), click on choice #2 "Plain Truth Ministries Worldwide, and you're there! Get ready for some Plain Truth on the finances!