Question: "Should a church tithe 10% of the offerings it receives?"
Answer: Tithing is given as an example in the Scriptures as how individuals should respond to God's blessings. Many individuals question whether the tithe is still applicable for believers today since we are not "under the law." Despite that distinction, many believers consider it their privilege to give proportionately to the work of the Lord using the tithe as a pattern. Although churches are not given percentages in the New Testament, the principle of proportionate giving is given (1 Corinthians 16:2; 2 Corinthians 8). The New Testament also records that the believers in the church were collecting to give to other ministries.
Although there may not be a specific verse stating that a church should tithe to other ministries, it seems that churches and other ministries should be generous in supporting other ministries as the Lord prospers them. For some churches, it helps them to keep outwardly focused by setting a certain amount in their budget toward "outside ministries." Therefore, it would not be unusual for a church or ministry to give a tithe (10%) or another percentage to what they consider missions. At the same time, this is not to be a legalistic requirement. Rather, it is to be a joyous celebration in response to the Lord's provision.