I do, but I know there are some who seek to give elsewhere.
Against it: it feels like you're paying yourself.
For it: all the offering money goes into one account to be apportioned as the budget is set, and you can reckon what you give as going to other parts of the budget than the pastor's salary. This is how I look at it. If more than 90% of a church's budget goes to the pastor's salary, I'd rethink this, but this is rare in my experience.
The Law about priests tithing to Aaron applies, though it doesn't give a decisive answer to the question (Numbers 18:25ff - priests must tithe what they receive to Aaron, the high priest). Some ministers look to give to another teacher or ministry. Others (me) reckon their tithe, which they pay to the church they serve, going to that church's denominational or missionary support.
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