Tithe

====United States====
While the federal government has never collected a church tax or mandatory tithe on its citizens, states <!---such as Massachusetts, specifically--> collected a tithe into the early 19th century. The United States and its governmental subdivisions also exempt most churches from payment of income tax (under Section [[501(c)(3)]] of the [[Internal Revenue Code]] and similar state statutes, which also allows donors to claim the donations as an income tax [[itemized deduction]]). Also, churches may be permitted exemption from other state and local taxes such as sales and property taxes, either in whole or in part. Clergy, such as ministers and members of religious orders (who have taken a vow of poverty) may be exempt from federal self-employment tax on income from ministerial services. Income from non-ministerial services are taxable and churches are required to withhold Federal and state income tax from this non-exempt income. They are also required to withhold employee's share of [[Social Security (United States)|Social Security]] and [[Medicare (United States)|Medicare]] taxes under [[Federal Insurance Contributions Act tax|FICA]], and pay the employer's share for the non-exempt income.<ref name="IRS517">

Publication 517, ''[https://www.irs.gov/pub/irs-pdf/p517.pdf Social Security and Other Information for Members of the Clergy and Religious Workers (2015)]'', Internal Revenue Service, U.S. Dep't of the Treasury. ''Retrieved 23 September 2016''</ref>
Description	What you type	What you get
Italic	''Italic text''	Italic text
Bold	'''Bold text'''	Bold text
Bold & italic	'''''Bold & italic text'''''	*Bold & italic text*
Description	What you type	What you get
Reference	Page text.<ref>[https://www.example.org/ Link text], additional text.</ref>	Page text.^[1]
Named reference	Page text.<ref name="test">[https://www.example.org/ Link text]</ref>	Page text.^[2]
Additional use of the same reference	Page text.<ref name="test" />	Page text.^[2]
Display references	<references />	↑ Link text, additional text. ↑ Link text