Why is "he" capitalized?

[Wendy]

I have a jewish friend who writes god as "G-d." I don't understand that, either.

[Whitney]

I have a jewish friend who writes god as "G-d." I don't understand that, either.

I think it has something do to with not taking God's name in vain and is a form of respect.  At least, that's what people who write it that way have told me (I think there might be an explaination from someone if you search the forum).