I think tithe should be anywhere God leads you. But, Hubby is for it to go to church. My parents don't tithe to their church and there's good reason for it to be honest. It's an odd situation, and the church is super small, land on a state park. They are, so to speak, in charge of setting up seekers, sermons, as it's a volunteer led ministry. Lots of farm folk, laid back. I love it there but we attend elsewhere. Anyways, they give to several other ministries as their tithe.