How the LDS Church Uses Tithing Funds and Financial Reserves

LDS Perspective

The Church of Jesus Christ of Latter-day Saints administers tithing funds under the direction of the Council on the Disposition of the Tithes, which comprises

Historical Perspective

The LDS Church collects tithing—traditionally defined as 10% of members' income—through local congregations, where members annually declare their payment status in "tithing settlement" meetings with bishops. While the Church maintains that tithing funds are used for religious purposes including temple construction, missionary work, and educational programs, critical scrutiny and legal challenges have raised significant questions about the flow of these resources into investment portfolios and commercial developments. According to allegations discussed in Mormon Stories Podcast, the distinction between "tithing funds" and "invested reserve funds" may be largely semantic, as reserves are allegedly derived from accumulated tithing revenues. This distinction became central to the fraud lawsuit