Q&A: Tithing Money and a Tax Refund
Tithing Money and a Tax Refund
Question
Hello Rabbi,
I study Talmud with an avrekh, and we agreed on a price of 100 NIS per hour.
1. Is it acceptable from a moral and halakhic standpoint (and legally too, if you know) to suggest transferring the money to the kollel's non-profit organization, where the avrekh studies and from which they would pass the amount on to him, so that I could receive a tax refund under Section 46?
2. Can the sum of money that I transfer to him be considered part of my money tithe?
2.1.1 Does it make a difference whether I transfer it directly to him or through the non-profit with the tax refund? And with the tax-refund method, would only the part for which I did not receive a tax refund count as tithe, or does the entire sum count (since in the end he receives the full 100 NIS), even though I get a tax refund on part of it?
Thank you.
Answer
This should be clarified with a legal expert who understands tax law. What determines this is the law, not Jewish law. As far as I understand, it is forbidden. You received a service and paid for it. But as I said, I am not an expert in tax law. By the way, he himself also has to pay tax on this (subject כמובן to the limits of his overall income).
Discussion on Answer
As I wrote, what determines this here is the law. Jewish law has nothing to say about it, since the tax is a product of the law and its parameters are defined by the legislature. Morally, it is certainly improper, since you are not paying tax even though you are obligated to. If the alternative is that if you were charged tax you would not do it at all, then perhaps there is no moral problem.
If you want to give him a gift—give him a gift. If he wants to teach you—let him teach you. But if you are making a deal and just gaming the system, that is not morally proper, and legally too I think it is forbidden, but one should ask a legal expert. It is like a vegetable-store owner who comes to buy a sofa. The furniture-store owner gives him a sofa as a gift, and he gives him a year's supply of tomatoes as a gift. This is what is called a barter transaction.
See an amusing aspect of this in Column 48.
Thank you.
I also meant in terms of whether it counts for money tithe under each of the methods. And in the case of receiving a tax refund, what amount would count for purposes of the tithe—the full amount (that is, what the non-profit receives), or only the amount after deducting the refund?
If there really is a legal problem with this option, is there in addition a halakhic problem of dina de-malkhuta dina?
And could you please expand on: "If the alternative is that if you were charged tax you would not do it at all, then perhaps there is no moral problem"?
Thank you very much for the answers.
If it is forbidden, then it does not count for money tithe, because it is wages for work.
If there is a legal problem, then of course there is also a problem of dina de-malkhuta dina (aside from the puzzling view of Ran, who denies dina de-malkhuta dina in the Land of Israel).
I do not know what there is to expand on. If the alternative is that you would not do it at all, then the state loses nothing if you do not pay tax. Therefore there is no moral problem even if there is a legal problem.
Thank you. Could you please also comment from the halakhic (and moral) angle?
And also regarding the legal aspect: in the end, he will be learning with me in any case; this way I simply also "gain" something from it. If along the way I also want to help support him through a donation/gift, how is that different from financial help to friends/family? And if you say that here there is consideration in return, one could say that even when helping friends/family there is also something in return—gratitude, a good feeling, etc. I’m not taking your answer on the legal aspect as a representation of the law, but I would be glad to hear your opinion.