Among people who do believe in tithing (whether to the local church specifically or to any type of organization), an ongoing debate is whether the 10 percent should be figured on gross income or on net income (after taxes).

Churchgoers who believe in tithing are equally split over this: Forty-eight percent believe the tithe should be figured on net income while fifty-two percent say it should be on gross income.

In a 2003 study, researchers discovered that the number of Americans who give ten percent of their income to the church "dropped by 62 percent in the past year, from 8 percent in 2001 to just 3 percent of adults during 2002," the Barna Research Group said.

And Roman Catholics were even worse than their Protestant brethren. Of Catholic respondents, none reported giving 10 percent of last year's (2002) income to his or her church.

Barna, study revealed that among born-again adults, 14 percent reported tithing in 2001, but only 6 percent said they did so in 2002. Among evangelicals, nearly 9 percent of those surveyed reported tithing.

With such a shabby record of giving by churchgoers, it is difficult for churches -- an important institution for community stabilization -- to perform their Christian duties to feed, clothe, and shelter the poor, disabled, mentally ill and others in American society who depend on the charity of others.

With this lack of charity comes the unintended consequences of government programs that are intrusive and ineffective. For instance, public assistance, or welfare, has done more to destabilize the nuclear family than any other program in history. One of the stipulations for qualifying for public assistance is that a mother be alone in raising her children. So, in order to qualify, millions of women forgo marriage and create a single-parent home for their children. Another drawback is welfare payments being based on the number of children in the home. This further increases the number of children who grow up without a father.

Honest sociologists long ago realized the destructive nature of government-run "charity." Yet, conservatives -- especially Christian conservatives -- may find it difficult to condemn the welfare system without performing their Christian duty to be charitable.

Besides, what Christian wants to be known as a cheapskate?