V 05 10 Scriptural Obligation—Although tithing is not considered a test of fellowship, it is recognized as a scriptural obligation that every believer owes to God and as an essential in claiming by faith the fullness of blessing in Christian life and experience.
In order for a person who is not returning their tithe to the local church
where there membership is held to be disciplined for "rebellion" against the policy you quoted, Daryl, the above policy would have to be changed in order to make tithing a test of fellowship. If it isn't a test of fellowship, then someone can't be disciplined over it. Correct?
Note also how V 05 25 states that students are supposed to turn in their tithe to the local church where they are going to school. While the same policy recommends that the students transfer their membership to that church, it seems that students are being encouraged to return their tithe to that church whether or not they transfer their membership.
Really, it seems that making V 05 20 (returning tithe to the local church) a hard and fast rule under any and every circumstance would prohibit what Ellen White did: Sending her tithe and the tithe of others to needy, neglected fields. She certainly didn't recommend sending tithe to other fields like that, but she did do it sometimes.