The Law of Tithing in The Church of Jesus Christ of Latter-day Saints

How members contribute 10% of income, why it matters spiritually and practically, and what the money funds.

By Garret Merkley · Explainer · Jun 4, 2026

Branched from The Process of Obtaining a Temple Recommend for Members

Quick take

Members donate 10% of their income (gross or net—varies by interpretation) as a core religious obligation.
Tithing is required to obtain a temple recommend and is considered a covenant between the member and God.
The church uses tithing funds for temples, meetinghouses, education, welfare, and missionary work worldwide.
Individual interpretation of 'increase' allows flexibility; bishops counsel members confidentially on their own circumstances.

Tithing in The Church of Jesus Christ of Latter-day Saints is a voluntary yet obligatory donation of 10% of a member's increase (typically income) given to the church. It is rooted in Old Testament practice and is treated as a binding covenant—a personal promise between the member and God—rather than a tax. Paying tithing is one of the formal requirements to receive a temple recommend, the membership credential needed to enter LDS temples.

What Counts as 'Increase'?

The church teaches that members should tithe on their 'increase'—the gain or profit from their labors. In practice, this is interpreted flexibly. Some members tithe on gross income (before taxes and deductions); others tithe on net income (after taxes). The church does not mandate a single method. Members are encouraged to pray and consult with their local bishop about what feels right for their circumstances. This flexibility reflects the church's view that tithing is a matter of personal conscience and faith, not a rigid formula.

Beyond regular wages, 'increase' can include business profits, investment gains, inheritances, or gifts—though again, interpretation varies. A member might tithe on the profit from selling a home but not on the full sale price (since part of that is their original investment). The church leaves room for individual judgment, expecting members to be honest with God and themselves.

How Tithing Works in Practice

Members typically submit tithing contributions directly to their local congregation (called a ward) through donation envelopes, online platforms, or automatic transfers. The money is recorded in the member's account, and twice yearly—during temple recommend interviews—the bishop asks each member if they are a full tithe payer. A straightforward 'yes' or 'no' answer is expected; the bishop does not audit finances or demand proof. This confidential, honor-based system trusts members to answer truthfully.

Once collected at the local level, tithing funds flow to church headquarters in Salt Lake City. The church does not publish a detailed public accounting of how tithing is spent, though it discloses broad categories: temples and meetinghouses, education (Brigham Young University, seminaries), welfare and humanitarian aid, missionary work, and church operations. Members are asked to trust that church leadership stewards these funds wisely.

Why Tithing Matters: Spiritual and Institutional Significance

Theologically, tithing is taught as an act of faith and obedience. Church leaders describe it as a test of whether members prioritize God's work over material security. Paying tithing is believed to invite divine blessings—spiritual growth, protection, and prosperity. It is also framed as a covenant: by tithing, members formally commit to support the church's mission and accept the authority of church leadership.

Institutionally, tithing is the church's primary revenue stream. It funds the construction and maintenance of temples (the most sacred spaces in LDS theology), meetinghouses where members worship weekly, educational institutions, and global missionary operations. For a church with over 17 million members and significant real-estate and business holdings, tithing provides the financial foundation for growth and continuity.

Tithing also serves as a gating mechanism: it is one of the few explicit, measurable requirements for a temple recommend. This ties financial commitment directly to access to the most sacred ordinances in the faith, reinforcing its centrality to membership identity and progression.

When and Where Tithing Applies

Tithing is expected of all adult members in good standing. Children and teenagers are often encouraged to tithe on allowances or earnings, but it is not formally required until they reach adulthood (typically age 18). Members who are unemployed or in severe financial hardship are not pressured to tithe; the church teaches that faith and willingness matter more than the amount. Missionaries serving full-time missions typically do not tithe on their stipends, though some families tithe on money sent to support their missionaries.

Temple Recommend and Tithing

A temple recommend is a membership card issued by bishops and stake presidents that allows entry to LDS temples.
To receive or renew a recommend, members must answer 'yes' to the question: 'Do you pay a full tithe?'
Answering 'no' does not excommunicate a member but does disqualify them from temple attendance and certain leadership roles.
The definition of 'full tithe payer' is left to individual conscience; the church does not enforce a minimum dollar amount.

What if I can't afford to tithe?

The church teaches that members should tithe according to their circumstances and faith. If you are struggling financially, you are not expected to tithe. Church leaders emphasize that God values the widow's mite—a small, sincere offering—over a large obligatory one. The key is honest communication with your bishop and a willing heart.

Is tithing tax-deductible?

In the United States and many other countries, tithing donations to a registered religious organization are tax-deductible as charitable contributions. Members should consult a tax professional and keep records of their donations. The church does not provide tax advice.

What happens if I say I'm a full tithe payer but I'm not?

The church teaches that members answer to God, not the bishop. Lying about tithing is considered a breach of personal integrity and covenant. However, the church does not investigate or punish members for dishonesty in this area—that is left to individual conscience and, members believe, divine judgment.

Can I tithe to other charities instead of the church?

The church expects members to tithe specifically to the church, not to other charities. Donating to other worthy causes is encouraged as separate from tithing. To qualify as a full tithe payer for a temple recommend, the donation must go to the church.

Does the church publish how much money it receives and spends?

The church publishes broad budget categories but does not release detailed financial statements. In 2021, it disclosed for the first time that it had accumulated over $100 billion in investments. Members are asked to trust church leadership's stewardship of these funds. This lack of transparency has been a point of criticism and discussion within and outside the faith.

Sources

The Church of Jesus Christ of Latter-day Saints official website and Gospel Topics essays on tithing (lds.org).
Church handbook of instructions and temple recommend interview guidelines (internal church documents).
Public disclosures by church leadership in General Conference talks regarding tithing and financial stewardship.