mrrad wrote:So how does it work when a less-active member returns to full activity and wants to get a temple recommend again after having stopped paying tithing for a period of time? . . . Do I have to wait until the new year before I can become an official, full-tithe payer?
For tithing settlement, a full-tithe payer is a donor whose tithing is "one-tenth of all their interest annually" (D&C 119), which the First Presidency has stated is understood to mean income (FP Letter, March 19, 1970). As aebrown mentioned, converts who have paid a full tithe since baptism are considered to be full-tithe payers.
The question are you a full-tithe payer in a temple recommend interview relates more to a member's current status as a tithe payer and is not an accounting of tithing status for the year.
aebrown wrote:The question about a new convert is addressed directly in Handbook 1, but there is no similar guidance on the subject of reactivation. I could certainly imagine that there could be different answers for the official tithing settlement versus temple worthiness. So I would say that it is the bishop's call, perhaps in consultation with the stake president.
This is correct. I would hardly consider not paying tithing a "serious transgression" (other than the eternal consequences), but the standard for a temple recommend in that circumstance provides a bishop guidance in the matter of paying tithing. The standard for issuing a recommend is that the member has repented. The waiting period between the transgression and the issuing of a recommend is left to the bishop's discretion. When the bishop feels the time has been sufficient to determine that the member has genuinely repented, he may issue a recommend.
Using that standard, if a member stopped paying tithing for a season, I would not expect a bishop to issue a recommend at the first payment of tithing that followed. In my experience, bishops and stake presidents would expect a member to have demonstrated a change in the member's commitment to paying tithing over a certain period of time before issuing a recommend.
As aebrown correctly says, it is the bishop's call and the stake president, who will also sign the recommend, will also have a say. In my experience, several months of paying tithing will usually demonstrate a change of heart, and the Spirit will confirm to the bishop and stake president that a member is once again "a full-tithe payer" without having to wait until an official declaration of tithing status for the year at tithing settlement.