LDS Audit

For decades, the official name of the Mormon Church was “The Corporation of The President of The…”

The Corporate Identity of the Mormon Church: What’s in a Name?

Few topics provoke as much intrigue and debate as the intersection of faith and finance. For the Church of Jesus Christ of Latter-day Saints, this confluence comes sharply into focus with its formal designation: The Corporation of the President of the Church of Jesus Christ of Latter-day Saints. As mundane as it may sound, the name encapsulates a complex dance between spiritual mission and temporal obligations. It is a title that effectively anchors a religious organization while alluding to its status as a sprawling corporate entity. How did we get here and what does it mean for the faithful and curious alike?

Historical Context: How Religion Became Corporation

Incorporation was more than a bureaucratic formality for the Mormon Church. It was a strategic move originating in the late 19th century amid rising pressure from the U.S. government. Federal actions, such as the Edmunds-Tucker Act of 1887, aimed to dismantle the church's economic and political power primarily due to its then-practice of polygamy. By incorporating, the church ensured the protection of its resources and provided clear legal structures for its operations.

This transformation meant that the church, like many American religious institutions, embraced the corporate model to manage its expanding affairs, from real estate to extensive worldwide operations. The title "The Corporation of the President" rather than something simpler, like "The Church," underscores a layered identity. Here, church leadership functions like a corporate board with the President holding pivotal executive power.

Key Claims and Evidence: Walking Two Paths