The Council on the Disposition of the Tithes is a leadership body in the Church of Jesus Christ of Latter-day Saints (LDS Church), composed of the First Presidency, the Presiding Bishopric, and Quorum of the Twelve Apostles. The council determines how tithing funds of the church will be spent. The council oversees revenue, investments and expenditures valued at billions of dollars per year. While the LDS Church produces an annual report and employs an independent auditing department which reviews the financial activities of the church, [1] it has not published full financial reports since 1959.
On July 8, 1838, church founder Joseph Smith was directed by revelation to establish this council. [2] At the time, the council members included the First Presidency, along with both the bishopric and high council in Far West, Missouri. The council met one time under Smith, on July 26, 1838. There is no record of the council meeting again under Smith. [3]
The council did not meet again until 1943. In the early 1940s, J. Reuben Clark (then a member of the First Presidency) conducted a two-year review of early church history to determine how the current church could more closely align with original financial administration. He proposed, and the First Presidency and the Quorum of the Twelve accepted, that the council be reestablished and meet annually. It has met annually since 1943. [4]
As of December 2023:
Name: | Russell M. Nelson | ||
---|---|---|---|
Born: | September 9, 1924 | ||
Positions: | 17th President of the Church of Jesus Christ of Latter-day Saints, January 14, 2018 – present President of the Quorum of the Twelve Apostles, July 3, 2015 [5] [6] – January 14, 2018 Quorum of the Twelve Apostles, called by Spencer W. Kimball, April 7, 1984 – January 14, 2018 LDS Church Apostle, called by Spencer W. Kimball, April 12, 1984 | ||
Notes: | A former world-renowned heart surgeon. Chairman, Church Board of Education and Boards of Trustees | ||
Name: | Dallin H. Oaks | ||
Born: | August 12, 1932 | ||
Positions: | First Counselor in the First Presidency, called by Russell M. Nelson, January 14, 2018 – present President of the Quorum of the Twelve Apostles (with M. Russell Ballard as Acting President), January 14, 2018 } – present LDS Church Apostle, called by Spencer W. Kimball, May 3, 1984 – present Quorum of the Twelve Apostles, called by Spencer W. Kimball, May 3, 1984 – January 14, 2018 | ||
Notes: | A former professor of law at the University of Chicago Law School, a former president of Brigham Young University, and a former justice of the Utah Supreme Court. First Vice Chairman, Boards of Trustees/Education of the Church Educational System | ||
Name: | Henry B. Eyring | ||
Born: | May 31, 1933 | ||
Positions: | Second Counselor in the First Presidency, called by Russell M. Nelson, January 14, 2018 First Counselor in the First Presidency, called by Thomas S. Monson, February 3, 2008 – January 2, 2018 Second Counselor in the First Presidency, called by Gordon B. Hinckley, October 6, 2007 – January 27, 2008 Quorum of the Twelve Apostles, called by Gordon B. Hinckley, April 1, 1995 – October 6, 2007 LDS Church Apostle, called by Gordon B. Hinckley, April 6, 1995 First Quorum of the Seventy, called by Ezra Taft Benson, October 3, 1992 – April 1, 1995 First Counselor in the Presiding Bishopric, called by Robert D. Hales, April 1, 1985 – October 3, 1992 | ||
Notes: | Was President of Ricks College from 1971 to 1977. Second Vice Chairman, Boards of Trustees/Education of the Church Educational System. | ||
Name: | Gérald Caussé | ||
Born: | 20 May 1963 | ||
Positions: | Presiding Bishop, called by Thomas S. Monson, 9 October 2015 First Counselor in the Presiding Bishopric, called by Gary E. Stevenson, 31 March 2012 – 9 October 2015 First Quorum of the Seventy, called by Thomas S. Monson, 5 April 2008 – 31 March 2012 | ||
Name: | W. Christopher Waddell | ||
Born: | 28 June 1959 | ||
Positions: | First Counselor in the Presiding Bishopric, called by Gérald Caussé, October 3, 2020 Second Counselor in the Presiding Bishopric, called by Gérald Caussé, October 9, 2015 – October 3, 2020 First Quorum of the Seventy, called by Thomas S. Monson], April 2, 2011 – October 9, 2015 | ||
Name: | L. Todd Budge | ||
Born: | 29 December 1959 | ||
Positions: | Second Counselor in the Presiding Bishopric, called by Gérald Caussé, October 3, 2020 General Authority Seventy, called by Russell M. Nelson, April 6, 2019 – October 3, 2020 | ||
Name: | Jeffrey R. Holland | ||
Born: | December 3, 1940 | ||
Positions: | Acting President of the Quorum of the Twelve Apostles [7] , called by Russell M. Nelson, November 15, 2023 [8] Quorum of the Twelve Apostles, called by Howard W. Hunter, June 23, 1994 LDS Church Apostle, called by Howard W. Hunter, June 23, 1994 First Quorum of the Seventy, called by Ezra Taft Benson, April 1, 1989 – June 23, 1994 | ||
Name: | Dieter F. Uchtdorf | ||
Born: | 6 November 1940 | ||
Positions: | Quorum of the Twelve Apostles, January 2, 2018 – present Second Counselor in the First Presidency, called by Thomas S. Monson, February 3, 2008 – January 2, 2018 Quorum of the Twelve Apostles, called by Gordon B. Hinckley, October 2, 2004 – February 3, 2008 LDS Church Apostle, called by Gordon B. Hinckley, October 7, 2004 Presidency of the Seventy, called by Gordon B. Hinckley, 15 August 2002 – 2 October 2004 First Quorum of the Seventy, called by Gordon B. Hinckley, April 7, 1996 – October 2, 2004 Second Quorum of the Seventy, called by Ezra Taft Benson, April 2, 1994 – April 7, 1996 | ||
Notes: | Only the eleventh apostle to be born outside the United States. | ||
Name: | David A. Bednar | ||
Born: | June 15, 1952 | ||
Positions: | Quorum of the Twelve Apostles, called by Gordon B. Hinckley, October 2, 2004 LDS Church Apostle, called by Gordon B. Hinckley, October 7, 2004 | ||
Notes: | A former president of Brigham Young University-Idaho. | ||
Name: | Quentin L. Cook | ||
Born: | September 8, 1940 | ||
Positions: | Quorum of the Twelve Apostles, called by Gordon B. Hinckley, October 6, 2007 LDS Church Apostle, called by Gordon B. Hinckley, October 11, 2007 Presidency of the Seventy, called by Gordon B. Hinckley, August 1, 2007 – October 6, 2007 First Quorum of the Seventy, called by Gordon B. Hinckley, April 5, 1998 – October 6, 2007 Second Quorum of the Seventy, called by Gordon B. Hinckley, April 6, 1996 – April 5, 1998 | ||
Name: | D. Todd Christofferson | ||
Born: | January 24, 1945 | ||
Positions: | Quorum of the Twelve Apostles, called by Thomas S. Monson, April 5, 2008 LDS Church Apostle, called by Thomas S. Monson, April 10, 2008 Presidency of the Seventy, called by Gordon B. Hinckley, August 15, 1998 – April 5, 2008 First Quorum of the Seventy, called by Ezra Taft Benson, April 3, 1993 – April 5, 2008 | ||
Notes: | Member, Boards of Trustees/Education of the Church Educational System; Chairman, CES Executive Committee of the Board. | ||
Name: | Neil L. Andersen | ||
Born: | August 9, 1951 | ||
Positions: | Quorum of the Twelve Apostles, called by Thomas S. Monson, April 4, 2009 LDS Church Apostle, called by Thomas S. Monson, April 9, 2009 Presidency of the Seventy, called by Gordon B. Hinckley, August 15, 2005 – April 4, 2009 First Quorum of the Seventy, called by Ezra Taft Benson, April 3, 1993 – April 4, 2009 | ||
Name: | Ronald A. Rasband | ||
Born: | February 6, 1951 | ||
Positions: | Quorum of the Twelve Apostles, called by Thomas S. Monson, October 3, 2015 LDS Church Apostle, called by Thomas S. Monson, October 8, 2015 Presidency of the Seventy, called by Gordon B. Hinckley, August 15, 2005 – October 3, 2015 First Quorum of the Seventy, called by Gordon B. Hinckley, April 1, 2000 – October 3, 2015 | ||
Notes: | Member, Boards of Trustees/Education of the Church Educational System; Member CES Executive Committee of the Board. | ||
Name: | Gary E. Stevenson | ||
Born: | Married: April 20, 1979 | August 6, 1955||
Positions: | Quorum of the Twelve Apostles, called by Thomas S. Monson, October 3, 2015 LDS Church Apostle, called by Thomas S. Monson, October 8, 2015 Presiding Bishop, called by Thomas S. Monson, March 31, 2012 – October 9, 2015 First Quorum of the Seventy, called by Thomas S. Monson, April 5, 2008 – March 31, 2012 | ||
Name: | Dale G. Renlund | ||
Born: | November 13, 1952 | ||
Positions: | Quorum of the Twelve Apostles, called by Thomas S. Monson, October 3, 2015 LDS Church Apostle, called by Thomas S. Monson, October 8, 2015 First Quorum of the Seventy, called by Thomas S. Monson, April 4, 2009 – October 3, 2015 | ||
Notes: | Member, Boards of Trustees/Education of the Church Educational System. | ||
Name: | Gerrit W. Gong | ||
Born: | December 23, 1953 | ||
Positions: | Quorum of the Twelve Apostles, called by Russell M. Nelson, March 31, 2018 LDS Church Apostle, called by Russell M. Nelson, April 5, 2018 Presidency of the Seventy, called by Thomas S. Monson, October 6, 2015 – March 31, 2018 First Quorum of the Seventy, called by Thomas S. Monson, April 3, 2010 [9] [10] – March 31, 2018 | ||
Name: | Ulisses Soares | ||
Born: | October 2, 1958 | ||
Positions: | Quorum of the Twelve Apostles, called by Russell M. Nelson, March 31, 2018 LDS Church Apostle, called by Russell M. Nelson, April 5, 2018 Presidency of the Seventy, called by Thomas S. Monson, January 6, 2013 – March 31, 2018 First Quorum of the Seventy, called by Gordon B. Hinckley, April 2, 2005 – March 31, 2018 | ||
Name: | Patrick Kearon | ||
Born: | July 18, 1961 | ||
Positions: | Quorum of the Twelve Apostles, called by Russell M. Nelson, December 7, 2023 LDS Church Apostle, called by Russell M. Nelson, December 7, 2023 Presidency of the Seventy, called by Thomas S. Monson, August 2017 – December 7, 2023 First Quorum of the Seventy, called by Thomas S. Monson, April 3, 2010 – December 7, 2023 | ||
Notes: | The thirteenth apostle born outside the United States (U.K.). | ||
President of the Quorum of the Twelve Apostles is a priesthood calling in the Church of Jesus Christ of Latter-day Saints. Normally, the president of the Quorum of the Twelve is the most senior apostle in the church, aside from the president of the church. When the president of the church dies, it is the president of the Quorum of the Twelve who becomes the new church president. The calling of President of the Twelve has been held by 27 men. 16 Quorum Presidents have subsequently become President of the Church. Since January 2018, Dallin H. Oaks has been the President of the Quorum of the Twelve. Since Oaks is also first counselor in the First Presidency, M. Russell Ballard served as acting president until his death on November 12, 2023. Jeffrey R. Holland became the new acting president on November 15, 2023.
In the Church of Jesus Christ of Latter-day Saints, the Quorum of the Twelve Apostles is one of the governing bodies in the church hierarchy. Members of the Quorum of the Twelve Apostles are apostles, with the calling to be prophets, seers, and revelators, evangelical ambassadors, and special witnesses of Jesus Christ.
A general authority is a member of the highest levels of leadership within the Church of Jesus Christ of Latter-day Saints who has administrative and ecclesiastical authority over the church. A general authority's jurisdiction is church-wide, in contrast to the responsibilities of a local authority or an area authority, which relate to a particular area, unit, or department of the church. As a group, the general authorities are often referred to as "the Brethren". As of April 2023, The LDS listed 95 general authorities.
Russell Marion Nelson Sr. is an American religious leader and retired surgeon who is the 17th and current president of the Church of Jesus Christ of Latter-day Saints. Nelson was a member of the LDS Church's Quorum of the Twelve Apostles for nearly 34 years, and was the quorum president from 2015 to 2018. As church president, Nelson is recognized by the church as a prophet, seer, and revelator.
Dieter Friedrich Uchtdorf is a German aviator, airline executive and religious leader. He is a member of the Quorum of the Twelve Apostles of the Church of Jesus Christ of Latter-day Saints. Called as an apostle in 2004, he served as Second Counselor to Thomas S. Monson in the church's First Presidency from 2008 until Monson's death on 2 January 2018. Currently, Uchtdorf is the fifth most senior apostle in the ranks of the church.
Sylvester Quayle Cannon was an American businessman, engineer, and religious leader who served as the sixth presiding bishop of the Church of Jesus Christ of Latter-day Saints from 1925 to 1938 and a member of church's Quorum of the Twelve Apostles from 1939 until his death. He was the son of George Q. Cannon, an apostle and member of the church's First Presidency.
The succession crisis in the Latter Day Saint movement occurred after the murder of Joseph Smith, the movement's founder, on June 27, 1844.
The First Presidency, also called the Quorum of the Presidency of the Church or simply the Presidency, is the presiding governing body of the Church of Jesus Christ of Latter-day Saints. It is composed of the President of the Church and his counselors. The First Presidency currently consists of Russell M. Nelson and his two counselors: Dallin H. Oaks and Henry B. Eyring.
In the Latter Day Saint movement, the Quorum of the Twelve is one of the governing bodies of the church hierarchy organized by the movement's founder Joseph Smith and patterned after the Apostles of Jesus. Members are called Apostles, with a special calling to be evangelistic ambassadors to the world.
The Presiding Bishop of the Church of Jesus Christ of Latter-day Saints is a priesthood calling with church-wide authority. The Presiding Bishop is the highest leadership position within the church's Aaronic priesthood, although most of the work in this area is delegated to the church's Young Men general presidency.
In the Church of Jesus Christ of Latter-day Saints, the Council of the Church may be the chief governing body of the church which holds the power to make the final decision on any spiritual matter that will affect any member of the church. Its existence and status are uncertain, and the body has not been formally convened since the presidency of John Taylor. The Council of the Church is sometimes confused with the Common Council of the Church.
Ulisses Soares is a Brazilian religious leader and former businessman who serves as a member of the Quorum of the Twelve Apostles of the Church of Jesus Christ of Latter-day Saints. He has been a general authority since 2005 and served as a member of the church's Presidency of the Seventy from January 2013 until his calling to the Quorum of the Twelve in March 2018. He is the LDS Church's first apostle from South America. As a member of the Quorum of the Twelve, Soares is accepted by the LDS Church as a prophet, seer, and revelator. Currently, he is the fourteenth most senior apostle in the church.
Gary Evan Stevenson is an American religious leader and former businessman who is a member of the Quorum of the Twelve Apostles of the Church of Jesus Christ of Latter-day Saints. He served previously as the church's Presiding Bishop and was the fourteenth man to serve in that position. He has been a general authority of the church since 2008. Stevenson was appointed to the Quorum of the Twelve Apostles in October 2015. Currently, he is the eleventh most senior apostle in the church.
The President of the Church is the highest office of the Church of Jesus Christ of Latter-day Saints. It was the office held by Joseph Smith, the church's founder. The church's president is its leader and the head of the First Presidency, its highest governing body. Latter-day Saints consider the president of the church to be a "prophet, seer, and revelator" and refer to him as "the Prophet", a title that was originally given to Smith. When the name of the president is used by adherents, it is usually prefaced by the title "President". Russell M. Nelson has been the president since January 14, 2018.
President of the Quorum of the Twelve is a leadership position that exists in some of the churches of the Latter Day Saint movement. In these churches, the President is the head of the Quorum of the Twelve.
The following outline is provided as an overview of and a topical guide to the Church of Jesus Christ of Latter-day Saints.
Tithing is a commandment accepted by various churches in the Latter Day Saint movement. In practicing tithing, adherents make willing tithe donations, usually ten percent of their income, to their church. It is based on both the biblical practice of paying tithes and modern revelation given to Joseph Smith and his accepted successors. For many of these churches, the law of tithing replaced or supplemented the law of consecration. The Church of Jesus Christ of Latter-day Saints emphasized tithing in the 1900s and 1960s to assist in paying church debts.
Apostolic succession in the Church of Jesus Christ of Latter-day Saints is the process of transition to a new church president when the preceding one has died.