I may prepay tithing in 07
 

Might pay all of 07 + 08 during 07.

I screwed up my roth conversion, and will have to lower my adujsted income to make a conversion in 07.

Plus then I can take the non-itemized deduction in 08.

Good plan or crazy?

The whole thing is crazy as far as I'm concerned. Give to your alma mater. To the poor.

I give it to bless the poor in spirit.

Consider yourself a potential recipient.

pay it on december 31 2007. If you have the money it would save you some taxes but would be a red flag to IRS

Come on, SU. How can you begrudge people for paying tithing? Churches, not just the LDS church, are among the most socially benevolent socieities in the world. The LDS church, in particular, fits that description. If you want to assist the poor, there aren't many organizations that care for the poor like the LDS church does. Catholic Charities would be one (also a church organization), the United Way, the Salvation Army (a church), and a handful of others.

As an aside, I think one of THE dominant themes of the Book of Mormon is to take care of the poor. Most of the BOM is dedicated to showing the importance of taking care of the poor, avoiding the pride cycle, and serving our neighbors (which means everyone). King Benjamin's sermon in Mosiah Ch.3 and 4 is among the most stirring sermons I have read.

For me, I still pay fast offerings even though I'm a non-believer. The reason for this is I consider fast offerings to be charity. I don't consider tithing to be charity since (from my understanding) it doesn't go to the poor. I think of tithing more like membership dues similar to what I would pay at a country club, etc. Obviously, to tithe payers it means much more to them than that.

I don't pretend to know what tithing pays for entirely. I do know that the church is one of the most benevolent societies in the world. They need to spend money on buildings, utilities, and other bills before they can spend money on anything else. So, whether tithing directly goes to the poor, I can't say. But I know it makes money available in large quantities that otherwise wouldn't be available, and I know it creates the infrastructure necessary to allow distribution of charitable goods.

Kudos to you for donating money to fast offerings as a non-believer. Given that you know exactly where that money goes, it would make sense for you to want to donate money to fast offerings (far more sense than paying tithing would make).

My point with tithing is that I can't understand criticizing payments of tithing from anyone, though I can understand someone not wanting to pay tithing.