Charity: Difference between revisions
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→Deductions
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====Business Expenses==== | ====Business Expenses==== | ||
#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> | ||
# Business expenses include: Buying merchandise, paying employees, travel expenses, clothing or means of transportation used exclusively for work, and additional costs of food while traveling for business.<ref>Vayichal Moshe Maaser Kesafim 2:6</ref> | |||
#If a mother works, she can deduct the expense of childcare from the salary she makes before calculating maaser because it is considered like a business expense.<ref>Vayichal Moshe Maaser Kesafim 2:6</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. | ||
