 With the disestablishment of the Church of Ireland by the Irish Church Act 1869, tithes were abolished.While the federal government has never collected a church tax or mandatory tithe on its citizens, states collected a tithe into the early 19th century.The United States and its governmental subdivisions also exempt most churches from payment of income tax (under Section 501(c)(3) of the Internal Revenue Code and similar state statutes, which also allows donors to claim the donations as an income tax itemized deduction).