THE BAIS HAVAAD HALACHA JOURNAL: Volume 5776 Issue XXXXI PInchos CORPORATE MAASER When and how are corporations supposed to give Maaser Kesafim? By: HaRav Dovid Grossman, Rosh Bais HaVaad

The obligation of Maaser Kesafim - to separate and distribute a tenth of one’s earnings for Tzedaka, is applicable to wages as well as to income as a result of business or investment profits.1 However, while this clearly applies to profits that were distributed to sole owners, partners, or shareholders; the status of profits that are kept in the business is a subject to a dispute amongst the Poskim. This is relevant to increased value due to appreciation of merchandise, due to an increase in the business’s market value, as well as cash that was made which will be reinvested to grow the business.