To keep this Precept, it is necessary to make the gifts or pay the dues which are established for the purpose of acknowledging the supreme dominion of God over all things, and of assuring the honorable maintenance of His ministers. And therefore, tithes should be paid in accordance with the customs of particular localities.
503. How are we to observe the Fourth Precept: To pay the tithe due to the Church?
The Fourth Precept is satisfied by paying the dues or making the offerings which have been established in recognition of God's supreme dominion over all things and as a means of providing for the becoming support of His ministers.
504. How are these dues and offerings to be paid?
They are to be paid in the way and manner customary in the place in which we live.