Ask The BishopIndependent guide
All topics

Tithing and finances

How tithing is defined, what the church leaves to the member, and what is public about church finances.

Ask: Should I pay tithing on net or gross?

Claims in the library

  • documented fact · historical event

    According to the SEC order, Ensign Peak's first consolidated public filing in 2020 listed about 37.8 billion dollars in reportable securities; the SEC press release put the hidden portfolio at about 32 billion dollars by 2018.

    Needs human verification

  • interpretation · not applicable

    Critics including the CES Letter and MormonThink object that the Church does not publish detailed financial statements to its members and that leaders downplayed or concealed the size of its reserves.

    Needs human verification

  • disputed · historical event

    Holland said in 2012 that "not one red cent" of Church money went into Proposition 8. The Church's 2009 filing reported $189,903.58 in in-kind contributions and no cash contribution. Defenders: true of cash; critics: in-kind support was Church money.

    Needs human verification

  • documented fact · current teaching

    The Church reports spending about 1.58 billion dollars in 2025 on humanitarian aid and welfare; critics compare this with its much larger investment reserves.

    Needs human verification

  • interpretation · current teaching

    LDS teaching asks members to give up a great deal: 'A religion that does not require the sacrifice of all things never has power sufficient to produce the faith necessary unto life and salvation' (Lectures on Faith 6, 1835); tithing even for the poor; temple covenants including consecration; and apostolic teaching that the law of sacrifice exists 'to test and prove us' (Ballard). Critics see an asymmetry: recorded prophetic exceptions let prophets kill, deceive, or take additional wives, while followers' sacrifices go to the prophet or institution (money, time, obedience, and in the Kimball case a wife). Faithful writers answer that prophets bore the heaviest sacrifices, that the law applies to leaders too, and that sacrifice brings people to Christ, not to leaders.

    Needs human verification

  • documented fact · historical event

    Pew's 2012 survey of U.S. Latter-day Saints found 77 percent attending weekly and 79 percent saying they pay a full tithe.

    Needs human verification

  • documented fact · historical event

    The Church said Ensign Peak relied on legal counsel from 2000 on how to keep its portfolio private while filing, that it regrets mistakes made, and that it considers the SEC matter closed. The Church says the SEC first raised concerns in June 2019, after which Ensign Peak began filing a single aggregated report (first filed Feb 14, 2020).

    Needs human verification

  • documented fact · historical event

    The SEC found (Feb 21, 2023) that from 1997 through 2019 Ensign Peak Advisors failed to file Forms 13F in its own name and, with the Church's knowledge and approval, filed instead through 13 shell LLCs whose filings misstated who controlled the securities. The order says Ensign Peak could not use this approach without First Presidency approval. Ensign Peak paid a $4 million penalty and the Church $1 million, settling without admitting or denying the findings.

    Needs human verification

  • interpretation · historical event

    Critics read the SEC findings as showing the First Presidency and Presiding Bishopric knowingly approved a structure meant to keep the portfolio from public view; the Church and defenders stress legal advice, privacy, complete aggregate reporting, and the change once the SEC raised concerns.

    Needs human verification

  • documented fact · current teaching

    The General Handbook says the use of tithing funds is decided by the Council on the Disposition of the Tithes and that members' donation records are confidential.

    Needs human verification

  • interpretation · current teaching

    Critics and some members say tithing settlement (now tithing declaration) works mainly as accountability pressure rather than teaching: the bishop records every member's status and can see donation amounts, which some find intrusive for a private act of giving; the Church says children and youth are a focus, which some parents feel puts pressure on kids; members are invited to make up shortfalls before year-end; and because temple recommends require being a full-tithe payer, the declaration is tied to temple access. Many also see the 2022 rename as a change of wording, not substance. The Church says the purpose is to declare faithfulness and teach the spiritual nature of tithing, not to settle an account, and that donation amounts are confidential.

    Needs human verification

  • documented fact · current teaching

    The Church states that the purpose of tithing settlement, now called tithing declaration, is for each member to declare to the bishop whether he or she is a full-tithe payer and to check that donation records are accurate, while the bishop thanks members, teaches the principle of tithing, encourages fast offerings, and ministers to the family, especially teaching children and youth.

    Needs human verification

  • documented fact · current teaching

    Every year the bishop must record a tithing status (full, part, or non-tithe payer) for every member on the ward records. Members may declare their own status; if they do not attend or declare, the bishop declares a status for them. Bishops and authorized clerks can see donation amounts, which the handbook says are confidential, but members are not asked to show their income.

    Needs human verification

  • documented fact · current teaching

    Tithing declaration itself is separate from temple worthiness, but temple recommend interviews ask "Are you a full-tithe payer?", so being a full-tithe payer is a condition for an endowed member's temple recommend; new members seeking a limited-use recommend are asked instead whether they are willing to obey the commandment to pay tithing.

    Needs human verification

  • documented fact · current teaching

    Doctrine and Covenants 119 (1838) asks for one-tenth of members' interest annually, and the current General Handbook defines tithing as one-tenth of income.

    Needs human verification

  • documented fact · current teaching

    Church leaders have taught that even the very poor should pay tithing, while bishops may use fast offerings to help members with food and housing.

    Needs human verification

  • documented fact · current teaching

    Church guidance does not say whether tithing is paid on gross or net income (before or after taxes). A March 1970 First Presidency letter, quoted in the New Era in 2008, defines tithing as one-tenth of interest, understood as income, and leaves the rest to each member and the Lord.

    Needs human verification

  • documented fact · past practice

    Annual tithing settlement dates to the 1850s in pioneer Utah, when Presiding Bishop Edward Hunter (circular of late 1852) made ward bishops responsible to receive tithes, keep accounts, and hold yearly settlements with each member; tithes were then often paid in kind and in labor, so the meeting literally settled an account.

    Needs human verification

  • documented fact · current teaching

    A 2009 Ensign article gave four reasons for tithing settlement: members declare their own tithing status (the bishop must record one for everyone), show their commitment and teach their children, check their donation records as part of Church audit procedures, and, if not full-tithe payers, commit to begin or do better.

    Needs human verification

  • documented fact · historical event

    On August 11, 2022 the First Presidency renamed tithing settlement to tithing declaration, saying the primary purpose is for members to declare their tithing faithfulness, not to settle an account, and allowed the meetings to start September 1 instead of late in the year.

    Needs human verification

  • documented fact · historical event

    In December 2019 a former Ensign Peak portfolio manager, David Nielsen, alleged in an IRS whistleblower complaint that the Church had built about 100 billion dollars from surplus tithing without charitable spending. These are allegations reported by the press; the 2023 SEC order addressed filing practices, not charitable use.

    Needs human verification

official

  • Caring for Those in Need: 2025 Report

    The Church of Jesus Christ of Latter-day Saints · 2026

    The Church's annual Caring for Those in Need report says it spent 1.58 billion dollars in 2025 on humanitarian projects, welfare, fast-offering assistance, and emergency relief across 196 countries and territories. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Open source
  • Church Clarifies Proposition 8 Filing, Corrects Erroneous News Reports

    The Church of Jesus Christ of Latter-day Saints · Church Newsroom · 2009-02-02

    Church statement that its in-kind contributions to the Proposition 8 campaign totaled $189,903.58 (staff time, travel, etc.), less than half of one percent of about $40 million raised, and that the Church made no cash contribution.

    Summary, not a quotation · needs human verification

    Open source
  • Church Issues Statement on SEC Settlement

    The Church of Jesus Christ of Latter-day Saints · Church Newsroom · 2023-02-21

    Event date discussed: 2023-02-21

    The Church's response to the SEC settlement says it relied on legal advice about how to file, that it moved to a single filing after the SEC raised concerns, that it regrets its mistakes, and that the matter is resolved. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Open source
  • Do I pay tithing on my income before taxes are taken out or on what I receive after taxes?

    New Era (Church magazine) · The Church of Jesus Christ of Latter-day Saints · 2008-02

    Answers the gross versus net tithing question (before or after taxes) by quoting a March 19, 1970 First Presidency letter: members pay one-tenth of their interest, understood as income, and no one is justified in saying more than that. It concludes that how to define income is between each member and the Lord. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Open source
  • Doctrine and Covenants 119

    The Church of Jesus Christ of Latter-day Saints

    Event date discussed: 1838-07-08

    The 1838 revelation on tithing. It asks members first for their surplus property and afterward one-tenth of their interest annually, which the Church now reads as income. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Open source
  • Elder Holland remarks and Q&A at Harvard Law School

    Jeffrey R. Holland · The Church of Jesus Christ of Latter-day Saints · 2012-03-20

    Harvard Law School remarks and Q&A. In the Q&A Holland says "not one red cent of money from The Church" went into Proposition 8, while acknowledging members' own time and money.

    Summary, not a quotation · needs human verification

    Open source
  • First Presidency Announces Annual 'Tithing Declaration'

    Church Newsroom · 2022-08-11

    Newsroom release explaining that tithing settlement, the annual end-of-year meeting where a bishop or branch president meets members and families about their tithes, is now called tithing declaration. It says the change is meant to focus on the principles and blessings of tithing, that the meeting is primarily a learning experience, especially for children and youth, and an opportunity to declare tithing faithfulness, and quotes Presiding Bishop Gerald Causse on spiritual and temporal blessings of tithing. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Open source
  • First Presidency Letter: Tithing Declaration (August 11, 2022)

    The First Presidency (Russell M. Nelson, Dallin H. Oaks, Henry B. Eyring) · Church Newsroom · 2022-08-11

    Letter to general and local leaders renaming tithing settlement as tithing declaration. It says the change emphasizes that the primary purpose of the interview is to give members an opportunity to declare their tithing faithfulness, not to settle an account, and that the focus should be the member's covenant relationship with Heavenly Father and teaching the spiritual nature of tithing, especially to children and youth. Interviews may begin September 1. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Open source
  • General Handbook 34: Finances and Audits

    The Church of Jesus Christ of Latter-day Saints · The Church of Jesus Christ of Latter-day Saints · 2026

    The handbook defines tithing as one-tenth of income, says tithing use is decided by the Council on the Disposition of the Tithes under Doctrine and Covenants 120, describes the yearly tithing declaration with the bishop, and treats donation records as confidential. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Open source
  • General Handbook, 34.3.1.2: Tithing Declaration (formerly Tithing Settlement)

    The Church of Jesus Christ of Latter-day Saints

    Current handbook section on tithing declaration, the annual meeting formerly called tithing settlement. It states the purpose: the bishop meets each member in the last few months of the year, and members are invited to declare to the bishop their status as tithe payers and to make sure their contribution records are accurate. Families, including children, should attend together when possible. The bishop thanks members for their faithfulness, teaches the principle of tithing, encourages a generous fast offering, and discusses other relevant matters. Chapter 34 also says the amount a member donates is confidential. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Open source
  • General Handbook, 38.8: Administrative Policies

    The Church of Jesus Christ of Latter-day Saints · 2026-10

    Section 38.8 collects administrative policies, including adoption, affinity fraud, Church name use, dress and appearance, fast day, gambling (opposed in every form, including sports betting and lotteries), immigration and refugees, members with disabilities, political and civic activity (members encouraged to take part; the Church is neutral on parties and candidates and does not tell members how to vote), seeking reliable information and avoiding conspiracy theories, privacy, research, and appropriate use of artificial intelligence (do not create false or harmful content; verify AI output). Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Open source
  • General Handbook, Chapter 22: Providing for Temporal Needs and Building Self-Reliance

    The Church of Jesus Christ of Latter-day Saints · 2026-10

    General Handbook chapter 22 covers self-reliance and temporal welfare: the law of the fast and fast offerings (members give at least the value of skipped meals), the bishop's duty to seek out and care for those in need with help from Relief Society and elders quorum presidencies, and principles for Church assistance: encourage personal and family responsibility first, give temporary help for essential needs such as food and housing, provide goods or services rather than cash, offer work or service opportunities, and keep assistance confidential. The bishop decides the type, amount, and duration of assistance, with policies for transient people, nonmembers, medical care, and debt. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Open source
  • General Handbook, Chapter 26: Temple Recommends

    The Church of Jesus Christ of Latter-day Saints · 2026-10

    General Handbook chapter 26 explains temple recommends: the recommend types (for proxy baptisms and confirmations, for endowed members, and for living ordinances), safeguarding and lost recommends, how the bishopric and stake presidency conduct recommend interviews, and the interview questions, including faith in God and Jesus Christ, support for Church leaders, the law of chastity, the Word of Wisdom, honesty, and 'Are you a full-tithe payer?' It also covers special cases such as new members, divorce, transgender individuals, serious sin, and readmission. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Open source
  • General Handbook, Chapter 27: Temple Ordinances for the Living

    The Church of Jesus Christ of Latter-day Saints · 2026-10

    Chapter 27 covers receiving the endowment and sealings. Members may choose to receive their endowment when at least 18, finished with high school or its equivalent, at least one year after confirmation, and desiring to keep temple covenants; a man must hold the Melchizedek Priesthood. Leaders should not use age or leaving home as the test. It also covers sealing of husband and wife (civilly married couples are encouraged to be sealed as soon as they are prepared, and a civil marriage may precede the sealing so family can attend), who may attend a sealing (endowed recommend holders), and sealing living children to parents. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Open source
  • Identifying and Recording Tithing Status (Leader and Clerk Resources help)

    The Church of Jesus Christ of Latter-day Saints

    Church clerk help page for tithing declaration (tithing settlement). The bishop holds declarations from September 1 through December 15; each member's status is declared either by the member or, for anyone who does not declare, by the bishop. It defines full-tithe payer (one-tenth of income, per the 1970 First Presidency letter; members with no income count as full), part-tithe payer, and non-tithe payer, and says a member need not have finished paying for the year before declaring. A companion page, Conduct Tithing Declaration, says the bishop's report can display donation amounts and that he records Full, Part, or Non for every member. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Open source
  • Latter-day Saint Economic History (Church History Topics)

    The Church of Jesus Christ of Latter-day Saints

    This Church History topic outlines how the Church has financed its work from Joseph Smith's day to the present, including debt crises in the nineteenth century and the role of tithing. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Open source
  • The Law of Sacrifice (Liahona, March 2002)

    M. Russell Ballard · The Church of Jesus Christ of Latter-day Saints · 2002-03

    Apostle teaches the law of sacrifice exists "to test and prove us," quotes Hugh B. Brown on Abraham, and warns "If being a member of this Church becomes too easy, testimonies will become shallow."

    Summary, not a quotation · needs human verification

    Open source
  • Tithing (Church History Topics)

    The Church of Jesus Christ of Latter-day Saints

    This Church History topic traces tithing from the 1838 revelation in Doctrine and Covenants 119, through in-kind tithing in pioneer Utah, to Lorenzo Snow's 1899 emphasis on tithing and the modern practice. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Open source
  • Tithing: A Commandment Even for the Destitute

    Lynn G. Robbins · General Conference · 2005-04

    Event date discussed: 2005-04

    Elder Robbins taught that poor members should pay tithing even before food or rent, promising spiritual and temporal blessings, and said the Church's welfare help is available to those in need. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Open source
  • Why Tithing Settlement?

    Kenneth L. DuVall · Ensign (The Church of Jesus Christ of Latter-day Saints) · 2009-12

    Ensign article answering why members should attend tithing settlement if they already know they paid an honest tithe. It gives four purposes: declaring one's own tithing status, since the bishop must record every member's status on Church records; showing commitment and letting parents teach children by example; checking personal records against the Church's as part of its audit procedures; and, for those not paying a full tithe, a time to commit to begin or do better. It quotes Joseph F. Smith that tithing shows who is faithful and James E. Faust calling the yearly meeting a blessing. Written before the 2022 rename to tithing declaration. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Open source

academic

  • Latest from Mormon Land (Aug 18, 2022): "Tithing gets a new approach"

    David Noyce · The Salt Lake Tribune · 2022-08-18

    Independent news roundup whose section on tithing reports that tithing settlement interviews are renamed tithing declarations and may start September 1 instead of being squeezed into the holiday season, quotes the First Presidency that the purpose is to declare tithing faithfulness rather than settle an account, and notes that the definition of a full tithe, 10 percent of income, did not change. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Independent journalism. Reports events and responses; not peer-reviewed scholarship.

    Open source
  • Life of Heber C. Kimball, ch. 46

    Orson F. Whitney · Juvenile Instructor Office · 1888

    Faithful account: Joseph requires Heber to surrender his wife Vilate; after three days of fasting Heber complies, and Joseph calls it a test of whether he would "do the works of Abraham." Heber is then told to take a plural wife secretly.

    Summary, not a quotation · needs human verification

    Open source
  • Mormon Church has misled members on $100 billion tax-exempt investment fund, whistleblower alleges

    Jon Swaine, Douglas MacMillan, and Michelle Boorstein (The Washington Post) · The Washington Post (syndicated by The Seattle Times) · 2019-12-17

    The Washington Post reported an IRS whistleblower complaint by David Nielsen, a former Ensign Peak portfolio manager, alleging the Church had built about 100 billion dollars from surplus tithing, had not used it for charity, and had used some to support Church-owned businesses. The Church said it does not discuss specific financial transactions. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Independent journalism. Reports allegations and responses; not peer-reviewed scholarship and not a court finding.

    Open source
  • Mormons in America: Certain in Their Beliefs, Uncertain of Their Place in Society

    Pew Research Center · Pew Research Center · 2012-01-12

    A national survey of 1,019 self-identified U.S. Latter-day Saints found high religious commitment, with 77 percent attending weekly and 79 percent saying they tithe. It did not survey former members. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Open source
  • SEC Charges The Church of Jesus Christ of Latter-day Saints and Its Investment Management Company for Disclosure Failures and Misstated Filings

    U.S. Securities and Exchange Commission · U.S. Securities and Exchange Commission · 2023-02-21

    Event date discussed: 2023-02-21

    SEC press release 2023-35 announcing the charges and the 5 million dollar combined settlement. It says the Church was concerned that disclosing the portfolio, which grew to about 32 billion dollars by 2018, would bring negative consequences, and used 13 shell companies to file. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Open source
  • SEC Order: In the Matter of Ensign Peak Advisors, Inc. and The Church of Jesus Christ of Latter-day Saints (Release No. 34-96951)

    U.S. Securities and Exchange Commission · U.S. Securities and Exchange Commission · 2023-02-21

    Event date discussed: 2023-02-21

    The SEC's settled order finds that for years Ensign Peak, which manages Church reserves built partly from excess tithing, filed required Forms 13F through shell LLCs instead of under its own name, with Church leadership approval, to keep the portfolio's size from the public, and that the LLC filings misstated who controlled the investments. Ensign Peak paid a 4 million dollar penalty and the Church 1 million. Ensign Peak's first consolidated filing in 2020 listed about 37.8 billion dollars in securities. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Open source
  • Sixth Lecture on Faith (Messenger and Advocate), circa Jan-May 1835 (JSP)

    Joseph Smith et al. · The Joseph Smith Papers · 1835

    "A religion that does not require the sacrifice of all things never has power sufficient to produce the faith necessary unto life and salvation."

    Summary, not a quotation · needs human verification

    Open source
  • The Mormon Hierarchy: Wealth and Corporate Power

    D. Michael Quinn · Signature Books · 2017

    Quinn's history of Church finances and business holdings, including tithing, investments, and Church-owned companies, built from financial records. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Open source
  • Tithing declaration (Wikipedia; formerly Tithing settlement)

    Wikipedia · 2026

    Encyclopedia overview of tithing declaration, formerly tithing settlement: each member is interviewed by the bishop or branch president, given a copy of his or her donation record to confirm, and asked to declare full, part, or non-tithe status; members are invited to make up any shortfall before year-end; the bishop declares a status for those who do not attend; every member's status is sent to Church headquarters; tithing is expected of all members including children; and members must declare themselves full-tithe payers to hold a temple recommend. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Crowd-edited encyclopedia; check its cited sources before relying on details.

    Open source
  • Tithing settlement becomes 'tithing declaration' for Latter-day Saints

    Trent Toone · Deseret News · 2022-08-11

    News report on the 2022 change from tithing settlement to tithing declaration. It describes tithing settlement as the annual year-end meeting where a bishop meets members and families about their tithes, letting members show obedience to tithing and review their contribution records, explains the September 1 start, and quotes the Church that the declaration is primarily a teaching experience, especially for children and youth, and a chance to minister to families. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Church-owned newspaper. Reports the Church announcement; not independent of the Church.

    Open source
  • Ward Bishops and the Localizing of LDS Tithing, 1847-1856 (chapter 7 of My Fellow Servants: Essays on the History of the Priesthood)

    William G. Hartley · BYU Studies · 2010

    Historical study of where annual tithing settlement came from. It shows that Presiding Bishop Edward Hunter, through a circular dated to late 1852, made ward bishops (rather than the Presiding Bishop) responsible to receive tithes, keep accounts, and hold annual tithing settlements with individual members; the system took about three years to implement. Pioneers then owed tithes on property, increase, and labor, often paid in kind, so settlement literally meant settling an account. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Open source

faithful apologetic

  • Is Elder Holland a Liar?

    David Grant · Third Hour · n.d.

    LDS blog answering critiques of Holland item by item: temple vow concerned the ordinance; no shunning policy; Hyrum book provenance (1898 note, second copy); Prop 8 true of cash; stakes remark colloquial.

    Summary, not a quotation · needs human verification

    Faithful apologetics. Written to defend Church claims. Not peer-reviewed and not an official Church source.

    Open source
  • Rebutting Top Ten Lies by Current LDS Apostles

    FAIR · FAIR · n.d.

    Item-by-item FAIR response to the "Top Ten Lies" video, often conceding imprecision while disputing intent or offering context.

    Summary, not a quotation · needs human verification

    Faithful apologetics. Written to defend Church claims. Not peer-reviewed and not an official Church source.

    Open source
  • Tithing

    FAIR · FAIR (Faithful Answers, Informed Response)

    FAIR's tithing page answers common questions, including gross versus net income, quoting the 1970 First Presidency letter that leaves the definition of income to each member, and responds to critics on how tithing is used. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Faithful apologetics. Written to defend Church claims. Not peer-reviewed and not an official Church source.

    Open source

critical

  • CES Letter: Other Concerns (Honesty and Finances)

    Jeremy Runnells · CES Letter

    This section accuses the Church of whitewashing its history and of secrecy about money. It cites City Creek Center, an interview where Gordon B. Hinckley downplayed teachings, counsel to pay tithing before other needs, discipline of members who publish questions such as the September Six, and the Strengthening Church Members Committee. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Critical advocacy. Argues against Church truth claims. Not peer-reviewed and not an official Church source.

    Open source
  • CES Letter: Prophets

    Jeremy Runnells · CES Letter

    The prophets section argues that past Church presidents taught things later rejected, citing Brigham Young's Adam-God teaching, blood atonement sermons, polygamy, and the priesthood and temple ban, and it points to leaders buying forged documents from Mark Hofmann as evidence that they lacked special discernment. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Critical advocacy. Argues against Church truth claims. Not peer-reviewed and not an official Church source.

    Open source
  • Mormon Discussion ep. 316: Elder Holland – Liar Liar Pants on Fire

    Bill Reel · Mormon Discussion · 2018-10-30

    Critical podcast episode presenting several Holland statements (temple penalties, Hyrum's Book of Mormon, Prop 8, stake creation, the missionary story) as dishonest.

    Summary, not a quotation · needs human verification

    Critical advocacy. Argues against Church truth claims or leaders' statements. Not peer-reviewed.

    Open source
  • MormonThink: Tithing in the LDS Church

    MormonThink · MormonThink

    MormonThink's tithing page sets out the one-tenth teaching, how the definition of income has been left to members, and critics' objections about the lack of public financial reporting, tithing settlement and temple access, and how surplus funds have been used. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Critical website. Presents critic and apologist views but is written to raise problems with Church claims. Not peer-reviewed.

    Open source
  • SEC Order and Settlement

    The Widow's Mite · The Widow's Mite · 2023-04

    An independent site that tracks Church finances summarizes the SEC order and links filing data for the shell LLCs, along with its own annual reports on Church income and wealth. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Independent watchdog critical of Church financial secrecy.

    Open source
  • Top Ten Lies by Current LDS Apostles

    The Mormon Informant · YouTube · 2023-02-24

    Critical video listing ten statements by apostles it labels lies, including Holland (temple penalties, Prop 8, stakes), Oaks (BYU aversion therapy, 1993), Ballard ("We do not hide it"), Nelson (plane), and the SEC matter.

    Summary, not a quotation · needs human verification

    Critical advocacy. Argues against Church truth claims or leaders' statements. Not peer-reviewed.

    Open source

personal experience

  • LDS Church Fined $5 Million for Hiding Money w/ Mark Pugsley | Ep. 1732

    John Dehlin (host); Mark Pugsley (guest) · Mormon Stories Podcast · 2023-02-22

    Recorded the day after the SEC order, securities attorney Mark Pugsley, who represented whistleblower David Nielsen, walks through Ensign Peak's history, the shell LLCs, the role of senior Church leaders described in the order, and the fine. Summary, not a quotation.

    Summary, not a quotation · needs human verification

    Critical commentary from a podcast run by a former member.

    Open source