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==Finances== The early WCG used a three-tithe system, under which members were expected to give a tithe or 10% "of their increase", usually interpreted as a family's income. *The first tithe, 10% of a member's total income, was sent to church headquarters to finance "the work", which was all operations of the church, as well as broadcasting and publishing the church's message. *The second tithe was saved by the individual member to fund the member's (and his family's) observance of the annual biblical feasts and holy days, especially the contiguous 8-day-long [[Sukkot|Feast of Tabernacles]] (seven days) and [[Shemini Atzeret|Eighth Day of Assembly]] (one day). Unlike the first tithe, these funds were not sent into the church but retained by the member. *A third tithe was required in the third and sixth years of a personal seven-year tithing cycle, and it was also sent to headquarters. The third tithe was used to support the indigent, widows, and orphans β distribution was decided privately at the discretion of the ministry. In contrast to many other churches' religious services, the practice of the WCG was not to pass around offering plates during weekly church services but only during holy day church services (seven days each year). These funds were considered "freewill offerings" and regarded as entirely separate from regular tithes. The church also gathered funds in the form of donations from "co-workers," those who read the church's free literature or watched the weekly TV show but did not actually attend services. Under Joseph W. Tkach Sr., the mandatory nature of the church's three-tithe system was abolished, and it was suggested that tithes could be calculated on net, rather than gross, income. GCI headquarters were subsequently downsized. The denomination sold much of its property, including sites used for festivals, camps built for teenagers, college campuses, and private aircraft.{{Citation needed|date=February 2013}} They discontinued publishing all the books, booklets and magazines published by Armstrong. To further economize, the church sold its properties in Pasadena and purchased an office building in Glendora, California. That building was sold in 2018 and the home office was moved to Charlotte, North Carolina. Formerly, the church's membership β meeting in rented halls on Saturdays such as public school buildings, dance halls, hotels and other venues β sent all tithe donations directly to the denomination. Under the new financial reporting system, local churches typically use the majority of funds locally for ministry, including buying or constructing local church buildings for use by the congregations with around 15% going to the denominational office; depending on how the congregation is affiliated with the denomination.{{Citation needed|date=February 2015}}
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