A lot of attention has been given to presidential-candidate Mitt Romney’s recent publication of his taxes. Romney has been the center of much attention and discussion as a Mormon candidate for president. One misconception that exists among the general public about the LDS Church is the principle of tithing. Tithing in The Church of Jesus Christ of Latter-day Saints differs in a few key ways from the principle in other Christian churches.

All members of The Church of Jesus Christ of Latter-day Saints are commanded to pay a tithe, which the Lord has designated as one-tenth of a person’s annual income. Unlike many other churches whose clergy is professional, the “Mormon Church” has a lay clergy. This means that all those who hold any type of leadership position give of their time and service voluntarily and without monetary compensation. This holds true even for the highest leadership of The Church of Jesus Christ of Latter-day Saints. Individuals who serve in the LDS Church support themselves financially on their own.

Though the commandment to pay tithing is referenced in the Old Testament, modern scripture also reveals that Saints today should be faithful in paying their tithing. The Doctrine and Covenants, which is considered by Latter-day Saints to be a record of modern scripture, says the following:  “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” (D&C 119:4).

Funds from tithing are used to build up the Lord’s kingdom on the earth. They are used to erect meetinghouses and temples and to provide for the poor as needed. The procedures for dispensing of the tithes which are collected are standardized around the world and are very strict. The First Presidency, the Quorum of the Twelve Apostles, and the Presiding Bishopric comprise the Council on the Disposition of Tithes. These men meet together to allot tithing money to different areas of the church. They do so in prayer and solemnity. The tithing funds are viewed as sacred. They are the Lord’s. Thus, any who are involved in spending it view the responsibility as a very serious one. They truly desire to know God’s will in how the money should be wisely spent. The Church of Jesus Christ of Latter-day Saints accrues no debt. No building is begun unless all the funds are already present to pay for it.

The Church of Jesus Christ of Latter-day Saints continues to be financially successful because financial control is based upon budgeting, organizational structure, sound judgment and investments, and frequent complete audits. The audit committee is made up of disinterested, experienced businessmen who are not connected to the Church in any other way. Church leaders are scrupulous in ensuring only ethical practices and procedures are used for Church funds.

Though tithing is viewed as a commandment, it is still voluntary. It is also kept confidential. No one but the individual, the bishop and his clerk know how much a person pays in tithing. Once a year, individuals have the opportunity to meet with the bishop and to declare if they are a full-tithe payer or a non-full-tithe payer. No records are checked against pay stubs. It is all on the honor system.

In addition to paying tithing, members of The Church of Jesus Christ of Latter-day Saints have the opportunity to contribute to many other Church funds. Some of these include the missionary fund (which provides financial help for individuals who wish to serve a mission but cannot afford to support themselves entirely), the Book of Mormon fund (which allows copies of the Book of Mormon to be distributed for free to interested parties), the Humanitarian Aid Fund (which helps victims of natural disasters and war worldwide, regardless of religious affiliation), and the Perpetual Education Fund (which gives small loans to church members allowing them to gain a technical education; upon graduation and employment, they pay back the loan without interest, allowing others to benefit from the program).

Mitt Romney’s current tax records show that 15 percent of his income was contributed to charitable causes. While 10 percent of this is likely his tithing, the extra 5 percent could be split up in myriad ways through the Church’s other funds or through charitable foundations not connected with the Church at all.

Mitt Romney’s Mormon donations, as well as donations from millions of other members, allow The Church of Jesus Christ of Latter-day Saints to continue doing the Lord’s work throughout the world. None of these funds benefit individuals. They are all used for the building up of the Kingdom of God.

Additional Resources:

LDS Church Finances

Mitt Romney’s Mormon Donations

Mormon Tithing

dwhite

Doris White is a native of Oregon and graduated from Brigham Young University with a degree in English and a minor in Editing. She loves to talk with others about the gospel of Jesus Christ.

Purpose

The Lord declares in Isaiah that the purpose of the fast He has declared is to “loose the bands of wickedness,” to “undo the heavy burdens,” and to “let the oppressed go free.” In modern terms, fasting can free one from temptation, can bring solace in trial, and can bring freedom from oppression. One might logically ask how abstaining from food could bring these things. The answer is that fasting is a much more spiritual than temporal experience when practiced properly. Fasting can remind one of one’s physical weakness and consequent dependence on the Lord. By focusing on this dependence, one can draw closer to the Lord and therefore gain spiritual strength.

Practice

The law of the fast requires much more than simply going without food, and is fulfilled by dealing one’s bread to the hungry, bringing those who are cast out to one’s own home, and clothing the naked, as Isaiah taught. In practice today, Church members are asked to take the money that would have been spent on their two meals and donate it to the poor within their Church’s congregation. These donations are called fast offerings. Members are asked to be as generous as they can afford to be in their fast offerings and often give more than the two meals would cost. These donations are given to the bishop to be distributed at his discretion to those worthy members who stand in need at that time. Fast offerings are different from tithing, which is a payment of 10 percent of one’s increase to the Church. Tithing funds are all sent to Church headquarters, but fast offerings stay within the bounds of one’s own congregation.

Blessings

The blessings which come from paying fast offerings are innumerable, but the Lord outlined some specific blessings in the scriptures mentioned above. The Lord has promised that when individuals pay fast offerings, they will be entitled to good health and to the protection of the Lord. In addition, they are promised that they will receive great light and will leave the darkness surrounding them. The Lord even promises to “rebuke the devourer” for those who are faithful in this commandment. All those who have lived this commandment can testify of additional, personalized, blessings which have come to them through their faithfulness.

Fasting and Prayer

In the New Testament, the Savior spoke many times about the power of prayer and fasting. For example, in Matthew 17, the Savior cast out a devil from a man. When his disciples asked why they had been unable to cast out the devil, the Savior told them it could only be done through “prayer and fasting” (Matt. 17:21). This teaching shows the strength that can be given to those who are already righteous, but who seek more strength through God. Fasting can bring many blessings and has more purposes than helping to feed the poor, though that is one of the noblest services which we can provide. Fasting can be both an expression of faith and an increaser of faith. Special fasts are often held for individuals who have physical trials, such as sickness. Individual fasting can bring personal revelation, can help us gain stronger testimonies of the gospel, can give us strength to withstand temptation, and can help us humble ourselves.

Members of The Church of Jesus Christ of Latter-day Saints (often called Mormons by the media and those of other faiths) believe that paying tithing is still a commandment from God. Mormon beliefs teach that everything ultimately belongs to the Lord and that when we pay tithing, we are merely paying Him back in part for all that He has given us. Latter-day Saints pay “tithes and offerings,” tithes being one-tenth of one’s increase, and offerings being additional donations, especially to help the poor and the needy.

This concept is made clear in the Old Testament. Leviticus 27:30 records, “And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord’s: it is holy unto the Lord.”

Mormon tithing is a duty and a way to prove their faithfulness to the Lord. Church meetinghouses, where the congregations meet weekly, have a box adjacent to the Bishop’s office that contains receipts and envelopes, which members fill out and enclose their money in. They then give their envelopes to the bishopric, meaning the bishop of the congregation or his two counselors. The money is then counted and sent to the Church headquarters in Salt Lake City, Utah.

Leaders of The Church of Jesus Christ of Latter-day Saints use tithing in various ways to help the Church grow and to serve members. Tithing money goes to building meetinghouses, temples, and other Church buildings; family history and temple work; and funding for missionary work all over the world. When one Latter-day Saint’s tithing is combined with the tithing of all members of the “Mormon Church,” it helps in innumerable ways and, since the LDS Church has no professional clergy, the money is not spent on salaries for church leaders. All those who serve are not compensated monetarily.

Mormons believe that it a blessing and a privilege to pay tithing, because it is a way to show gratitude to the Lord. It is important to members of the Mormon Church to know that they are helping the Church grow and to serve men and women worldwide.

Mormons believe that obeying the commandment to pay tithing is necessary to each member’s happiness and spiritual progress. Mormonism teaches that the spirit of willingness with which one gives tithing is just as important as the paying of tithing itself. Paying tithing teaches humility and shows obedience, and is founded on the same basic spiritual principle as the principle of sacrifice. Members should pay their tithing to the Lord cheerfully and with faith that the Lord will bless and protect his people when they pay tithing willingly.

In the Bible, the prophet Malachi said,

“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” (Malachi 3:10).

Mormons believe that when we pay tithing, the Lord pours out many blessings upon us.  Former President and Prophet of the Church Heber J. Grant said that when the Lord’s people pay tithing, He blesses them with a greater knowledge of Heavenly Father and Jesus Christ, a stronger testimony, and an increased ability to obey the commandments (Conference Report, April 1925, p 10).

Mormons also believe the Lord will prosper those who pay an honest tithe, meaning they will be blessed with the material needs they require. That does not mean they will become wealthy or successful, but that they will have the things they need.  God doesn’t bless everyone in the same way, but blesses them in the ways that are the best for them. Those who pay tithing can have the peace and assurance that comes from knowing they are obeying a commandment of the Lord.