The issue is whether it is mandatory to pay ur tithe to a church. Tithing is a part of the old testament laws, all of which have been fulfilled by the birth, live and death of Jesus Christ. So, like all other old testament laws, merely a shadow of the Christly expectations.

The new testament did not preach tithe. Jesus categorically termed tithing as a lesser law ( See Matt 23:23) However, scipture encourages voluntary giving and not mandatory giving - "God loves a cheerful giver".

So, if u cannot pay 10% of your net earnings to a church very cheerfully but can do that very cheerfully to orphanages/old peoples home or the physically challenged, then u have also paid ur tithe. Hence, any voluntary philanthrophic act done from ur net income amounting to 10% with no anticipation for a human reward, amounts to a tithe. And for me it could be to a church, orphanage /people's home, prisons, even individuals including but not limited to Pastors, priest, handicapped/physically challenged.