not deductible
Gifts and inheritance are maaser income
Money received as a gift or inheritance counts as maaser income even though it is not taxable income. The Taz (YD 331:32) likewise rejects the claim that a parent's prior tithing exempts money gifted to a child.
Positions by community
Ashkenazi
not deductible
The Chofetz Chaim (Ahavas Chesed II:18, citing Eliyah Rabbah 156:2) states explicitly: 'Also from an inheritance one must give maaser.' Monetary gifts are treated the same way by contemporary poskim.
Sephardi
not deductible
Same treatment; gifts and inheritances are maaser income regardless of tax treatment.
Chabad
not deductible
Same treatment.
Sources
- https://www.sefaria.org/Ahavat_Chesed,_Part_II.18 — Ahavat Chesed, Part II, ch. 18 (citing Eliyah Rabbah 156:2)
- https://www.sefaria.org/Turei_Zahav_on_Shulchan_Arukh,_Yoreh_De'ah.331.32 — Yoreh De'ah 331:32
- https://baishavaad.org/is-maaser-given-from-gross-or-net-income/ — Is Maaser Given From Gross or Net Income?
Track this for yourself
Tag transactions against rules like this one and see your running maaser balance.
MyMaaser presents sourced halachic positions and is not a substitute for your rav. Consult your rav (CYLOR).