How Are Tithing Funds Used by the LDS Church?

LDS Perspective

The Church of Jesus Christ of Latter-day Saints teaches that tithing is a sacred commandment requiring members to contribute one-tenth of their annual increase, as revealed to the Prophet Joseph Smith in July 1838 and recorded in Doctrine and Covenants 119. This revelation directed that members should pay "one-tenth of all their interest annually" to the storehouse of the Lord, which is used to fund the work of building up the kingdom of God on earth. Tithing funds are considered sacred, and their use is directed by designated priesthood officers—specifically, the First Presidency, the Quorum of the Twelve Apostles, and the Presiding Bishopric—who determine how to allocate these resources to meet the needs of the global Church. Tithing funds are used exclusively for the Lord's work, inclu

Historical Perspective

The LDS Church collects tithing donations amounting to billions of dollars annually, yet maintains no public financial disclosure regarding the specific allocation of these funds. Members are required to declare their tithing status annually in "tithing settlement" meetings, but the church provides no accounting of how these revenues are spent or invested. Critics and legal plaintiffs have alleged that this opacity masks the diversion of donated funds into commercial real estate developments and investment portfolios rather than charitable or religious purposes as members typically assume. A central controversy involves the City Creek Mall development in Salt Lake City, where plaintiffs in multiple lawsuits—including James Huntsman in a high-profile fraud case—have alleged that tithing fu