My comments in red.
THE WATCHTOWER ? APRIL 1, 2005 Page 29 Questions From Readers
Should a Christian give a government employee a tip or a gift for his services, or would that be viewed as bribery?
Wherever they live, Christians seek to exercise practical wisdom in dealing with local situations, remembering that what is acceptable and legal in one land may be totally unacceptable and illegal in another. (Proverbs 2:6-9) Of course, a Christian should always bear in mind that anyone who wants to be "a guest in [Jehovah's] tent" must shun bribery. -Psalm 15:1, 5; Proverbs 17:23.
What is bribery? According to The World Book Encyclopedia, "bribery means giving or offering something of value to a ... person in a position of public trust, who in return violates his or her duty or the law in order to benefit the giver." Thus, regardless of where one lives, it is bribery to give money or a gift to a judge or a police officer to pervert justice or to an inspector to turn a blind eye to a defect or a violation. It is also bribery to use a gift to receive preferential treatment (SEE BELOW), such as getting moved forward on a waiting list or bypassing others in line. Such a course would also betray a lack of love.?Matthew 7:12; 22:39.
But is it bribery to give a gift or a tip to, say, a public servant in order to obtain a legitimate service or to avoid unfair treatment? For example, in some lands officials may be unwilling to enroll children in school, admit a person into a hospital, or stamp immigration documents until they receive a tip. Or they may procrastinate in processing applications to renew licenses and permits.(SEE ABOVE FOR "PREFERENTIAL TREATMENT")
Tipping practices and the general attitude toward them vary from one place to another. Where such payments are customary or expected, some Christians may feel that within the law, they are not violating Bible principles when they tip an official to perform his duty. In some lands people may even view such payments as a gift to supplement a public employee's otherwise low income. Keep in mind that there is a difference between extending a gift for a legitimate service and offering a bribe for an unlawful favor.
On the other hand, when making legitimate requests, some of Jehovah's Witnesses have declined to give tips to inspectors, customs officials, or others even where such gift-giving is routine. Because the Witnesses are known locally both for taking this conscientious stand and for their honesty, they sometimes receive treatment that most people get only through a payment?Proverbs 10:9; Matthew 5:16.
In summary, each servant of Jehovah must decide for himself whether he will extend a tip to receive a legitimate service or to avoid unfair treatment. Above all, he should pursue a course that leaves him with a good conscience, that brings no reproach on Jehovah's name, and that does not stumble others. -Matthew 6:9; 1 Corinthians 10:31-33; 2 Corinthians 6:3; 1 Timothy 1:5.