Where does tithing money go?

Verily, thus saith the Lord, the time is now come, that it shall be disposed of by a council, composed of the First Presidency of my Church, and of the bishop and his council, and by my high council; and by mine own voice unto them, saith the Lord. Even so. Amen.

Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.

3. And this shall be the beginning of the tithing of my people. 4. And after that, those who have thus been tithed shall pay one-tenth of all their interest annually; and this shall be a standing law unto them forever, for my holy priesthood, saith the Lord.

Tithing funds are always used for the Lord’s purposes—to build and maintain temples and meetinghouses, to sustain missionary work, to educate Church members, and to carry on the work of the Lord throughout the world.

While tithing is a source of income for the church, it is regarded within the faith as much more than a financial principle. Tithing is a biblical principle practiced in many faiths with components far beyond church operations. Abraham and Jacob paid 10% of their increase to God, and Jesus Christ also taught the principle. Muslims and Christians including Latter-day Saints believe tithing is inherently important because it sanctifies the individual. The church teaches its members to be self-reliant and build a personal or familial reserve. Its leaders say the church follows the same principles. Presiding Bishop Gérald Caussé referred to those principles last year in a public talk and published later in a book: “The church applies this same principle in its own savings and investments. In addition to food and emergency supplies, the church also sets aside funds each year for future needs. These funds are added to church reserves, which include stocks and bonds, taxable businesses, agricultural interests and commercial and residential property. Investments can be accessed in times of hardship or to meet the emerging needs of a growing, global faith in its mission to preach the gospel to all nations and prepare for the Second Coming of Jesus Christ.” In 2018 the church published this Q&A on church finances. Bibliography Tad Walch, "Church responds to allegations made by former employee in IRS complaint," Deseret News , December 17, 2019, accessed October 3, 2023

Tithing is the donation of one-tenth of one’s income to God’s Church (see Doctrine and Covenants 119:3–4; interest is understood to mean income). All members who have income should pay tithing. The Lord’s covenant people have lived the law of tithing since ancient times (see Genesis 14:18–20; Leviticus 27:30–32). The Lord has said, “The tithing of my people … shall be a standing law unto them forever” (Doctrine and Covenants 119:3–4). Tithes are holy to the Lord, and members honor Him by paying tithing. This is an expression of faith in God and His promises. Those who pay tithing receive this promise from the Lord: “Prove me now herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it” (Malachi 3:10).