Romney Tax Returns Raise Questions About Tithing Rules

Kai Petainen writing in Forbes says that Mitt Romney's recently released tax returns raise interesting technical questions about the Mormon Church's tithing rules. These include: is the 10% obligation based on adjusted gross income or taxable income, and can a failure to meet the 10% threshold in one year be made up by contributing more than 10% in the following year? Romney's returns show that for 2010-11 combined, he contributed 9.7% of adjusted gross income, but 12.8% of taxable income.