The Law of Tithing in The Church of Jesus Christ of Latter-day Saints
A look at the voluntary principle of tithing and its significance for members and the global operations of the Church.
- Tithing is the voluntary donation of one-tenth of a member's annual income or increase to The Church of Jesus Christ of Latter-day Saints.
- It is an act of faith and obedience, considered a commandment with promised blessings.
- Funds are used globally for building temples, missionary work, education, and humanitarian efforts, not for paying local or general leaders.
- Paying a full tithe is a requirement for obtaining a temple recommend.
In The Church of Jesus Christ of Latter-day Saints, tithing is the voluntary donation of one-tenth of a person's annual income or "increase" to the Church. It's understood not just as a financial contribution, but as a fundamental commandment rooted in ancient biblical practices, demonstrating faith, gratitude, and obedience to God.
How Tithing is Understood and Paid
The principle of tithing is found in scripture, where members are asked to give one-tenth of all their "interest annually." The term "interest annually" is generally interpreted by members as their income or increase. The Church teaches that the exact amount is a personal and private determination made by each individual, guided by prayer and conscience, without specific formulas dictated by the Church. This personal interpretation underscores the voluntary and faith-based nature of the offering.
Members can pay their tithing securely online or through their local congregational leaders (bishops or branch presidents). The process is confidential, with only designated leaders having access to individual donation records. This ensures privacy and respects the personal nature of the offering.
How Tithing Funds Are Used
Tithing funds are used to support the global mission and operations of The Church of Jesus Christ of Latter-day Saints. These funds are carefully managed and directed by the Church's senior leadership, who are understood to act under divine guidance. This financial stewardship is a serious responsibility, with transparency and accountability being core principles.
The funds are used for a wide range of purposes, including:
- Building and maintaining temples and meetinghouses worldwide.
- Funding the Church's global missionary program, which supports tens of thousands of missionaries.
- Supporting educational institutions, such as Brigham Young University.
- Providing resources for humanitarian aid and welfare programs.
- Developing and distributing Church curriculum and materials.
- Administering the Church's global operations, including technology and communication infrastructure.
It's important to note that tithing funds are not used to pay the salaries of local Church leaders, who serve voluntarily without compensation. General Authorities of the Church receive a modest living allowance drawn from a separate investment fund, not from tithing contributions, to enable them to dedicate their full time to Church service.
Why Tithing Matters
For members of The Church of Jesus Christ of Latter-day Saints, tithing is a vital act of worship and a covenant with God. It's seen as a demonstration of faith that God will bless them for their obedience. Many members testify of both temporal and spiritual blessings received through paying tithing, ranging from peace of mind to unexpected opportunities.
Practically, tithing is the primary means by which the Church funds its extensive global operations and programs without engaging in commercial enterprises. This allows the Church to fulfill its mission of sharing the gospel, providing places of worship, offering education, and serving those in need across the world. For members seeking to enter a temple, being a "full tithe payer" is a confidential question asked by their bishop during a temple recommend interview, signifying their commitment to this commandment.
- Annually, members have the option to meet privately with their local bishop or branch president in what's known as "tithing settlement." This is a confidential interview where members declare whether they consider themselves a "full tithe payer," "part-tithe payer," or "non-tithe payer" for the year. It's an opportunity for spiritual reflection and to ensure that the Church's records align with the member's personal declaration, particularly for those seeking a temple recommend.
Sources
- General Handbook: Serving in The Church of Jesus Christ of Latter-day Saints, Chapter 34: Tithing and Other Offerings (ChurchofJesusChrist.org)
- Doctrine and Covenants 119 (Scripture reference for Tithing law)
- Newsroom.ChurchofJesusChrist.org - Financial and Auditing Reports
