Biblically speaking, tithe comes from two concepts: tax and offering.
Tax is the support for that “branch” of the kingdom which has edified you in your growth and sanctification. If this be the home church, then give your tax there. If this be some other group or organization, then give your tax there. It is meant for the promotion of the kingdom and the support of those furthering the kingdom.
Offering is more than tax. Offering is our gift back to God for all that he has done for us in various aspects of life. For our sin that he has forgiven, for the blessings he has showered, for the provision and healing in our lives, for the sovereign authority he guides us with, and the love and comfort of his presence. Offering is a gift of love and humility to God. The church does not have to be the sole receiver of offering. God is the receiver, so wherever you find God’s presence, comfort, and direction, give your offering to him wherever he is found.