Charity: Difference between revisions
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→Household Expenses
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#Business expenses or losses are deducted from one's gross revenue. At the end of the year one should calculate total gain and losses from all his businesses and take a tenth of the net gain.<ref>Do you deduct losses? Chavot Yair 224 and Yavetz 1:6 hold that you can exclude business expenses from maaser kesafim. Shaar Efraim 84 holds that you should take off the maaser for each time that you do a calculation of your gains and losses. If one business gained and one lost within one time period and you then calculate them, then they offset each other. However, if in one time period when profits were calculated there was only losses and in another period there were only gains they don’t offset each other. Nodeh Beyehuda YD 198 however argues that you should do the calculation every year and calculate all the gains and losses and they offset each other.</ref> | #Business expenses or losses are deducted from one's gross revenue. At the end of the year one should calculate total gain and losses from all his businesses and take a tenth of the net gain.<ref>Do you deduct losses? Chavot Yair 224 and Yavetz 1:6 hold that you can exclude business expenses from maaser kesafim. Shaar Efraim 84 holds that you should take off the maaser for each time that you do a calculation of your gains and losses. If one business gained and one lost within one time period and you then calculate them, then they offset each other. However, if in one time period when profits were calculated there was only losses and in another period there were only gains they don’t offset each other. Nodeh Beyehuda YD 198 however argues that you should do the calculation every year and calculate all the gains and losses and they offset each other.</ref> | ||
====Household Expenses==== | ====Household Expenses==== | ||
Most poskim hold that you do not deduct living expenses before calculating 1/10th of one's income to be given as maaser.<ref>Avkat Rochel 3 holds that after the first year, where one takes 1/10 of one's capital, afterwards one only takes 1/10 of the income each year after having paid for all living expenses such as food and clothing. Yachava Daat 3:76 cites many who agree with the Avkat Rochel; this is also the opinion of the Knesset Hagedola 249:1, Shoel Vnishal 2;160, Kinyan Torah 102:4, Mahari Shtif 56, Toafot Reem 91, Yismach Levav, and Tzitz Eliezer 10:6. Others including the Tashbetz 2:131, Chida (Birkei Yosef 249:5) and Bet Dino Shel Shlomo 1 51a disagree and hold that living expenses are not deducted before taking maaser. Minchat Yitzchak 6:101 is strict. Rav Ovadia Yosef (Yachava Daat 3:76) is lenient if a person is under financial pressure. Aruch Hashulchan 247:7 holds like the Chida that living expenses are not excluded. Guide to Halachos v. 1 p. 140 by Rabbi Moshe Heinemann writes that most poskim do not exclude personal expenses from maaser unlike business expenses. | #Most poskim hold that you do not deduct living expenses before calculating 1/10th of one's income to be given as maaser.<ref>Avkat Rochel 3 holds that after the first year, where one takes 1/10 of one's capital, afterwards one only takes 1/10 of the income each year after having paid for all living expenses such as food and clothing. Yachava Daat 3:76 cites many who agree with the Avkat Rochel; this is also the opinion of the Knesset Hagedola 249:1, Shoel Vnishal 2;160, Kinyan Torah 102:4, Mahari Shtif 56, Toafot Reem 91, Yismach Levav, and Tzitz Eliezer 10:6. Others including the Tashbetz 2:131, Chida (Birkei Yosef 249:5) and Bet Dino Shel Shlomo 1 51a disagree and hold that living expenses are not deducted before taking maaser. Minchat Yitzchak 6:101 is strict. Rav Ovadia Yosef (Yachava Daat 3:76) is lenient if a person is under financial pressure. Aruch Hashulchan 247:7 holds like the Chida that living expenses are not excluded. Guide to Halachos v. 1 p. 140 by Rabbi Moshe Heinemann writes that most poskim do not exclude personal expenses from maaser unlike business expenses. | ||
* There are different texts of Kitzur Shulchan Aruch 34:4. In the Kitzur Shulchan Aruch with Piskei Haadmor Hazakan (5752) and Kitzur Shulchan Aruch with Piskei Hagram Eliyahu (5770) it has that text of חוץ מצרכי ביתו. [https://www.sefaria.org/Kitzur_Shulchan_Arukh.34.4?lang=bi&with=all&lang2=en Sefaria] also has that text. Tzitz Eliezer 10:1 cites Kitzur Shulchan Aruch with that text. In older ones, like the Vilna 5690 edition has it. However, many older ones do not have this text including the Ir Dovid edition (Leipzig 5684), Marah Makom edition (5688 New York), and Misgeret Hashulchan edition (Grosverdin 5702) do not have that text. Shaarei Shalom edition (Yerushalayim 5738) doesn't have it and in fnt. 14 notes that he is skeptical of whether the text is authentic. In the very first printing in Ungvar, from the original publication year [https://www.hebrewbooks.org/pdfpager.aspx?req=35716&st=&pgnum=64 Kitzur Shulchan Aruch (Ungvar 1864)] does not have the text ([https://he.wikipedia.org/wiki/%D7%A7%D7%99%D7%A6%D7%95%D7%A8_%D7%A9%D7%95%D7%9C%D7%97%D7%9F_%D7%A2%D7%A8%D7%95%D7%9A Wikipedia - Kitzur Shulchan Aruch]). Again in [https://www.nli.org.il/en/books/NNL_ALEPH001376858/NLI (Levov 1867)] same thing, that text is not there. One of the earliest editions from 1870, 6 years after it was published, [https://www.nli.org.il/en/books/NNL_ALEPH001376860/NLI (5730 Levov p. 58)] does not have it. Bar Ilan's Responsa project does not have the text. | * There are different texts of Kitzur Shulchan Aruch 34:4. In the Kitzur Shulchan Aruch with Piskei Haadmor Hazakan (5752) and Kitzur Shulchan Aruch with Piskei Hagram Eliyahu (5770) it has that text of חוץ מצרכי ביתו. [https://www.sefaria.org/Kitzur_Shulchan_Arukh.34.4?lang=bi&with=all&lang2=en Sefaria] also has that text. Tzitz Eliezer 10:1 cites Kitzur Shulchan Aruch with that text. In older ones, like the Vilna 5690 edition has it. However, many older ones do not have this text including the Ir Dovid edition (Leipzig 5684), Marah Makom edition (5688 New York), and Misgeret Hashulchan edition (Grosverdin 5702) do not have that text. Shaarei Shalom edition (Yerushalayim 5738) doesn't have it and in fnt. 14 notes that he is skeptical of whether the text is authentic. In the very first printing in Ungvar, from the original publication year [https://www.hebrewbooks.org/pdfpager.aspx?req=35716&st=&pgnum=64 Kitzur Shulchan Aruch (Ungvar 1864)] does not have the text ([https://he.wikipedia.org/wiki/%D7%A7%D7%99%D7%A6%D7%95%D7%A8_%D7%A9%D7%95%D7%9C%D7%97%D7%9F_%D7%A2%D7%A8%D7%95%D7%9A Wikipedia - Kitzur Shulchan Aruch]). Again in [https://www.nli.org.il/en/books/NNL_ALEPH001376858/NLI (Levov 1867)] same thing, that text is not there. One of the earliest editions from 1870, 6 years after it was published, [https://www.nli.org.il/en/books/NNL_ALEPH001376860/NLI (5730 Levov p. 58)] does not have it. Bar Ilan's Responsa project does not have the text. | ||
* The Birkei Yosef 249:5 writes that even though it seems that the Avkat Rochel 3 said that you exclude household expenses, he interprets it to mean that you have to include the household expenses. Aruch Hashulchan 249:7, Ahavat Chesed 2:18:3, and Badei Hashulchan 249:5 also conclude that you need to take off maaser kesafim from household expenses and they are not deducted. | * The Birkei Yosef 249:5 writes that even though it seems that the Avkat Rochel 3 said that you exclude household expenses, he interprets it to mean that you have to include the household expenses. Aruch Hashulchan 249:7, Ahavat Chesed 2:18:3, and Badei Hashulchan 249:5 also conclude that you need to take off maaser kesafim from household expenses and they are not deducted. | ||
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* Laws of Tzedakah and Maaser p. 150 writes that most poskim do not allow deducting household expenses. He quotes Rav Shlomo Zalman Auerbach (Kovetz Hatorah v. 39 p. 91), Shevet Halevi 5:133, and Minchat Yitzchak 5:34:3 who are strict. He also notes that the editions of Kitzur Shulchan Aruch that say to deduct household expenses are an error. Igrot Moshe YD 1:143 seems to be strict as well.</ref> | * Laws of Tzedakah and Maaser p. 150 writes that most poskim do not allow deducting household expenses. He quotes Rav Shlomo Zalman Auerbach (Kovetz Hatorah v. 39 p. 91), Shevet Halevi 5:133, and Minchat Yitzchak 5:34:3 who are strict. He also notes that the editions of Kitzur Shulchan Aruch that say to deduct household expenses are an error. Igrot Moshe YD 1:143 seems to be strict as well.</ref> | ||
#If he can’t afford to give maaser kesafim after his household expenses, he is not obligated to give the full amount of maaser.<Ref>Laws of Tzedakah and Maaser p. 150</ref> | #If he can’t afford to give maaser kesafim after his household expenses, he is not obligated to give the full amount of maaser.<Ref>Laws of Tzedakah and Maaser p. 150</ref> | ||
====Taxes==== | ====Taxes==== | ||
#Igrot Moshe YD 1:143 holds that you can deduct income tax since it is like you didn't earn that money. However, sales tax or property taxes on your residential home are not excluded. Feeding your children above 6 years old is not tzedaka. It is an obligation until the age when children usually leave their parents home. | #Igrot Moshe YD 1:143 holds that you can deduct income tax since it is like you didn't earn that money. However, sales tax or property taxes on your residential home are not excluded. Feeding your children above 6 years old is not tzedaka. It is an obligation until the age when children usually leave their parents home. | ||
