Halachic Musings
By Rabbi Yair Hoffman
It is a question that is on the minds of many people: Can the money that we pay for tuition be considered ma’aser, the practice of giving one tenth of one’s income to charity? In this respect, are there differences between boys’ yeshivos and girls’ schools? And finally, are there differences within different boys’ schools as well?
First let’s briefly provide a general overview of the laws of ma’aser.
The Nature Of Ma’aser
There is a three-way debate as to the nature of ma’aser. Some authorities understand ma’aser as a full-fledged biblical obligation (Chasam Sofer’s reading of the Maharil, responsa Y.D. 232). Others understand it as a rabbinic obligation (TaZ on Y.D. 331:136). And a third set understand it as a mere minhag, a custom (Responsa Maharam MiRottenberg #74; Bach Y.D. 331). Believe it or not, most authorities rule in accordance with the third opinion. Nonetheless, it is a very important matter—a practice dating back to Avraham Avinu—that should not be neglected.
The Chofetz Chaim writes (Ahavas Chesed Vol. II, 20) that those who give ma’aser have a remarkable advantage over those who merely give charity, in that Hashem Himself becomes a partner in their business.
To Whom
Should It Be Given?
There are four levels of giving ma’aser to the poor, which are not so well-known:
• Ideally, ma’aser should be given to poor people who are related to the giver (see ShachY.D. 251:17).
• The second level is to give it to poor people who toil in the study of Torah (Ahavas Chesed Vol. II, Chapter 19).
• The third level is to give it to the poor of one’s own community (ibid.).
• The fourth level is to give it to poor people in general (ibid.).
The Rema writes (Y.D. 249:1) that ma’aser should not be given for general d’var mitzvah purposes, but should specifically be directed to the poor. There are three explanations for this Rema:
• Since the money “belongs to” the poor, if one uses it for other purposes, it is like he is stealing from the poor. (Simple reading of Maharil cited in Chasam SoferY.D. 231.)
• Since he is accustomed to giving his ma’aser funds to the poor, it is as if he had specifically designated it so at the outset (ResponsaChasam SoferY.D. 231).
• One may not pay for general obligations through tzedakah money, even if they are mitzvah obligations (Be’er HaGola).
According to the Chasam Sofer (second explanation of the Rema), if one were to make a condition, when he first starts paying ma’aser, that he be allowed to spend it upon any other mitzvah, then it would in fact be permitted to give it for additional charitable matters other than support of the poor. There is also the view of the Drisha (Y.D. 249:1 cited by both the Shach and TaZ) that one may give ma’aser toward other mitzvos if the other mitzvos would not be performed were it not for the funds in question.
Back To Tuition
So now let’s plug all this into our question regarding yeshiva tuitions. As we have seen, one’s mitzvah obligations—including that of teaching his children Torah—cannot be paid for with ma’aser money. This is not just the ruling of the Chofetz Chaim (Ahavas Chesed Vol. II 19:2), but is also cited by the Elyah Rabbah (O.C. 156:2).
Obligation of a Father to Teach Torah. There is a Torah obligation for a father to teach his son Torah, or to hire someone else to do so (Y.D. 245 based upon Kiddushin 29a). The obligation is to teach Chumash and Gemara, unless one does not have the resources to do so, in which case the obligation is limited to Chumash. Rav Vosner, zt’l (Shevet HaLevi Vol. VIII, #133) writes that a boy’s yeshiva tuition cannot be deducted from ma’aser because of the obligation to teach him Torah sheba’al peh as well—i.e., Gemara. All this seems to imply that the costs of providing for the secular education of our children should be ma’aser-able, while the limudei kodesh portion of yeshiva tuition would not be. So, depending upon the yeshiva, it would seem that one would be allowed to pay 35%–45% of tuition from one’s own ma’aser funds.
Rav Moshe Feinstein’s View. The problem with this is that Rav Moshe Feinstein writes (I.M.Y.D. Vol. II, #113) that nowadays, where the law compels people to provide their children with a secular education, and doing so in a public-school forum would seriously endanger their commitment to Judaism, it has now become obligatory. This is therefore considered a full parental obligation. The repercussions of Rav Moshe’s ruling are that no tuition is deductible from ma’aser, whether for boys or for girls. The Sefer Ahavas Tzedakah (p. 140) concludes that Rav Feinstein’s view is even according to the poskim who allow ma’aser funds to go toward other mitzvah use, even if a condition is made (as the Chasam Sofer suggests).
A New Suggestion
This author would humbly suggest that the tuition can still be partially paid from ma’aser funds, for the following reason. There are a number of yeshivos that are allowing students to come just for the limudei kodesh section of study and to go home for the limudei chol section. It is theoretically possible to do a home-study course for limudei chol using an accredited home-school study program. The cost of such a program, where real teachers grade papers, is some $1,500 per year.
Since this is certainly a theoretically viable option for numerous children, this author would like to suggest the following formula for what portion of one’s yeshiva tuition can be deducted from ma’aser. Of course, each person should consult with one’s own rav or posek, but the formula is as follows:
Add up all the costs for providing secular studies: the teachers, the principal(s), and half of the overall costs of running the school—administrative/secretarial salaries, services, utilities, and classroom rent. Divide the costs by the number of students in the school or the number of students per class, as appropriate. Subtract $1,500 (the cost of home-schooling). The resulting amount is the portion of one’s tuition that may be deducted from ma’aser funds.
As an example, let’s say a certain yeshiva high school’s tuition is $14,000 per year. After meeting with the tuition committee, an arrangement was made that the family pay $10,000 per year. This school pays teachers $8,000 per period for 5 periods, and the limudei chol principal is paid $80,000 per year. There are 160 boys in the school, with 8 classrooms and 20 boys per class. Half the classroom rent is $20,000 per room. Half the cost of power, water, gas, and garbage collection comes to $40,000 per year.
Thus the cost of the teachers is $2,000 per child. The shared cost of the principal is $500 per child. Let’s say that administrative/secretarial salaries come to $200 per child. Utilities are $250 per child, and rent is $1,000 per child. Incidental expenses may be $50 per child. The total is $4,000. Subtract from this the $1,500 cost of home schooling. Approximately $2,500 of the tuition may be paid from ma’aser funds.
It could very well be that one should not only check with one’s rav or posek, but also the school’s accountant.
The author can be reached at Yairhoffman2@gmail.com.