Tithing is a commandment accepted by various churches in the Latter Day Saint movement in which 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 (LDS Church) emphasized tithing in the 1900s and 1960s to assist in paying church debts.
Joseph Smith and Oliver Cowdery made a covenant on November 29, 1834, in which they promised to give a tenth of all that they received to the poor in the church.  However, during the early history of the Church of Christ, most Latter Day Saints understood the scriptural word "tithing" as any amount of consecrated goods or money.  For example, in 1837, the Presiding Bishop Edward Partridge and his counselors defined "tithing" as two percent of a household's annual net worth.   :18
While in Far West, Missouri, Smith received a revelation commanding his followers to build up a holy city Zion and construct another temple. Faced with the future financial burden that this commandment would create, Smith gathered several church leaders on July 8, 1838, and prayed to know how much property God required for tithing.  The answer that Smith received is recorded in Doctrine and Covenants,  which describes three types of tithing, including "all their surplus property", "all those who gather unto ... Zion shall be tithed", and "one tenth of all their interest annually."  
The revelation states that the original purpose of the surplus property was "For the building of mine house, and for the laying of the foundation of Zion and for the priesthood, and for the debts of the Presidency of my Church." Additionally, it warned that "if my people observe not this law, to keep it holy... behold, verily I say unto you, it shall not be a land of Zion unto you." 
After Smith received this revelation on tithing, he assigned Brigham Young to collect the Saints' "surplus property". Smith did not define the phrase "surplus property", instead allowing the people to judge for themselves.  In November 1841, the Quorum of the Twelve stated that "surplus property" would mean "one-tenth." Modern scholars disagree on whether this original provision was only applicable under the law of consecration.  :53–54 After Joseph Smith's death and the resulting succession crisis, various factions of the Latter Day Saint movement developed their own tithing practices.
The LDS Church is the largest branch of the Latter Day Saint movement, with membership estimated at 16.1 million as of December 31, 2017. 
Brigham Young defined tithing as 10 percent of one's property upon conversion and then 10 percent of one's annual income. He also instituted an "immigration tithe" requiring 10 percent of one's net gross upon arrival in the State of Deseret.  :19 However, Young admitted that neither he nor anyone else had paid a full tithe as he interpreted the Doctrine and Covenants. John Taylor eliminated the "immigration tithe" on January 1, 1875.  :54
The LDS Church today teaches that tithing is ten percent of one's annual income. It is left to each member to determine what constitutes "income". 
The adoption of tithing and fast offerings as the economic foundation of the LDS Church marked a shift from the earlier communal period of the law of consecration to a system designed for economic stability.  During the early Utah period of church history, tithing could be paid in various forms. "Property tithing" included all property that one owned upon time of conversion. This form of tithing was renewed in the September 1851 conference because of unsatisfactory returns. "Labor tithing" was a donation of every tenth day devoted for working on church projects. Tithing could be paid in its original form, such as in livestock, produce,  :134–7 or slaves.   Donations in the form of United States currency, local scrip currency, or gold dust were also accepted.  :134–7
The LDS Church entered a debt crisis following the panic of 1893. Lorenzo Snow became the church's president in 1898 and worked to solve the church's money problems. With tithing donations declining, Snow traveled to southern Utah in 1899 and urged members to pay a full tithing. He returned to Salt Lake City and continued preaching its importance to church leaders, causing tithing revenues to increase.  Snow's successor in the presidency, Joseph F. Smith, continued his predecessor's emphasis on tithing. The LDS Church paid off all its debts by the end of 1906.  In 1908, the First Presidency and the Presiding Bishopric reformed the tithing process by deprecating the use of the church-issued scrip currency and shifting entirely to a cash-based system.  
During the early 1950s, the LDS Church launched a building program and soon entered another financial crisis, deficit spending an annual amount of $32 million by the end of 1962. Apostle N. Eldon Tanner halted the church's building program in 1963 to build up a financial "buffer reserve".  :25–26 At this time, church leaders worked to re-emphasize the principle of tithing.  :47
In 2015, the LDS Church announced a new system to allow members to pay their tithing and other donations online. This change was met with gratitude from local church members as it streamlined the donation process and reduced the workload of local lay leaders. 
The LDS Church uses tithing funds for building and maintaining temples and meetinghouses. It is also used to fund the church's missionary and education efforts. 
Tithing donations collected within the United States are sent to the LDS Church's headquarters in Salt Lake City. Funds collected outside the United States generally stay within their country of origin to avoid long shipping times and foreign exchange fees.  :20 In 2015, the church approved an online method for members in the United States to submit tithes and other offerings. 
Early church officers were paid from tithing money; the scriptural basis for this practice being, "He who is appointed to administer spiritual things, the same is worthy of his hire" (D&C 70:12). In April 1896, the First Presidency attempted to end salaries for "any one but the Twelve." Today, the LDS Church operates at the local level by an unpaid lay ministry.  :20–22 According to Gordon B. Hinckley, church general authorities today are given a "living allowance" taken from the church's business income. 
During the Utah period of church history, tithing settlement interviews were annually scheduled on December 31. Members would account their tithes to their bishop and tithing clerk. If the tithing donation amount was less than the expected amount, they were expected to explain how they would make up the deficit. An overpayment in tithing was carried over and deducted from the following year's expected amount.  :138
Today, the bishop or branch president schedules an annual tithing settlement meeting with each member of his ward or branch. In the interview, church members declare their status as tithepayers, and the leader records this on the church records. 
Tithes also play a role in temple recommend interviews. One's status as a tithepayer has been listed as a standard of temple worthiness since the Nauvoo Temple period. The church's Handbook today requires bishops who interview members for temple recommends to ask members if they "are" full tithepayers, though provisions can be made if members promise to pay tithing at a later date.  :162–163
The Community of Christ (previously known as the Reorganized Church of Jesus Christ of Latter Day Saints) is the second-largest branch of the Latter Day Saint movement, with membership estimated at 250,000 as of 2008. 
New converts are expected to prepare an inventory to establish their net worth. Their initial tithing entails a tenth of this net worth, which can be paid at any time. Members then pay their tithing annually, calculated by taking their gross income, subtracting their "basic living needs" and turning over to the church ten percent of the remainder.  The Community of Christ defines tithing as "offerings to support local, mission center, and worldwide church ministries." Such offerings may include 10 percent or more of one's income, though poorer members can give any desired amount. 
Cutlerites, a small sect with less than 20 members as of 2010,  do not practice the law of tithing. They instead practice the United Order, the ideal of "all things common" taught in the early Latter Day Saint church.  :219-47 Cutlerites do not believe that Joseph Smith ever authored the section of the Doctrine and Covenants that mandates tithing, claiming that it was never presented to the membership until after Smith's death.  :297-305
The Church of Zion (Godbeites, active circa 1870 to 1890) sought to reform Mormon tithing practices by basing it on one's annual accumulated income.  :180 When the principle was announced, the movement's founder William S. Godbe stated that he hoped they eventually would not need a law of tithing.  :199
The Church of Jesus Christ of Latter-day Saints, often informally known as the LDS Church or Mormon Church, is a nontrinitarian, Christian restorationist church that considers itself to be the restoration of the original church founded by Jesus Christ. The church is headquartered in Salt Lake City, Utah, in the United States, and has established congregations and built temples worldwide. According to the church, it has over 16 million members and 65,000 full-time volunteer missionaries. In 2012, the National Council of Churches ranked the church as the fourth-largest Christian denomination in the United States, with over 6.5 million members there as of January 2018. It is the largest denomination in the Latter Day Saint movement founded by Joseph Smith during the early 19th century period of religious revival known as the Second Great Awakening.
The Doctrine and Covenants is a part of the open scriptural canon of several denominations of the Latter Day Saint movement. Originally published in 1835 as Doctrine and Covenants of the Church of the Latter Day Saints: Carefully Selected from the Revelations of God, editions of the book continue to be printed mainly by The Church of Jesus Christ of Latter-day Saints and the Community of Christ.
Mormons are a religious and cultural group related to Mormonism, the principal branch of the Latter Day Saint movement of Restorationist Christianity, initiated by Joseph Smith in upstate New York during the 1820s. After Smith's death in 1844, the Mormons followed Brigham Young to what would become the Utah Territory. Today, most Mormons are understood to be members of The Church of Jesus Christ of Latter-day Saints. Other Mormons may be independently religious, secular and non-practicing, or belong to another denomination. The center of Mormon cultural influence is in Utah, and North America has more Mormons than any other continent, though the majority of Mormons live outside the United States.
The Community of Christ, known from 1872 to 2001 as the Reorganized Church of Jesus Christ of Latter Day Saints (RLDS), is an American-based international church, and is the second-largest denomination in the Latter Day Saint movement. The church reports 250,000 members in 1,100 congregations in 59 countries. The church traces its origins to Joseph Smith's establishment of the Church of Christ on April 6, 1830. A group of members including his eldest son Joseph Smith III formally established the current church on April 6, 1860 in the aftermath of the 1844 death of Joseph Smith.
In the Latter Day Saint movement, the President of the Church is generally considered to be the highest office of the church. It was the office held by Joseph Smith, founder of the movement, and the office assumed by many of Smith's claimed successors, such as Brigham Young, Joseph Smith III, Sidney Rigdon, and James Strang. Several other titles have been associated with this office, including First Elder of the church, Presiding High Priest, President of the High Priesthood, Trustee-in-Trust for the church, Prophet, Seer, Revelator, and Translator. Joseph Smith was known by all of these titles in his lifetime.
The Church of Christ, informally called "Hedrickites" and the Church of Christ , is a denomination of the Latter Day Saint movement headquartered in Independence, Missouri, on what is known as the Temple Lot. The nickname for members of the church comes from the surname of Granville Hedrick, who was ordained as the church's leader in July 1863. Unlike The Church of Jesus Christ of Latter-day Saints and Community of Christ, the Temple Lot church rejects the office of prophet or president, being instead led by its Quorum of Twelve Apostles. The church also rejects the doctrines of baptism for the dead and celestial marriage promulgated by the Utah-based LDS Church, as well as the Doctrine and Covenants and Pearl of Great Price. While once avidly engaged in dialogue with other Latter Day Saint factions, the church no longer has any official contact with any other organization. It is notable for its sole ownership of the Temple Lot, which it has held for nearly 150 years. As of 2013, membership is 7,310 members in 11 countries. Most of the members live in the United States, but there are parishes in Canada, Mexico, Honduras, Nigeria, Kenya, Democratic Republic of the Congo, Malawi, Tanzania, India, and the Philippines.
The Latter Day Saint movement is the collection of independent church groups that trace their origins to a Christian Restorationist movement founded by Joseph Smith in the late 1820s.
The Latter Day Saint movement is a religious movement within Christianity that arose during the Second Great Awakening in the early 19th century and that led to the set of doctrines, practices, and cultures called Mormonism, and to the existence of numerous Latter Day Saint churches. Its history is characterized by intense controversy and persecution in reaction to some of the movement's doctrines and practices and their relationship to mainstream Christianity. The purpose of this article is to give an overview of the different groups, beliefs, and denominations that began with the influence of Joseph Smith.
In the Latter Day Saint movement, the United Order was one of several 19th-century church collectivist programs. Early versions of the Order beginning in 1831 attempted to fully implement the law of consecration, a form of Christian communalism, modeled after the New Testament church which had "all things in common". These early versions ended after a few years. Later versions within Mormonism, primarily in the Utah Territory, implemented less-ambitious cooperative programs, many of which were very successful. The Order's full name invoked the city of Enoch, described in Latter Day Saint scripture as having such a virtuous and pure-hearted people that God had taken it to heaven. The United Order established egalitarian communities designed to achieve income equality, eliminate poverty, and increase group self-sufficiency. The movement had much in common with other communalist utopian societies formed in the United States and Europe during the Second Great Awakening which sought to govern aspects of people's lives through precepts of faith and community organization. However, the Latter Day Saint United Order was more family- and property-oriented than the utopian experiments at Brook Farm and the Oneida Community.
The law of consecration is a commandment in the Latter Day Saint movement in which adherents promise to dedicate their lives and material substance to the church. It was first referred to in 1831 by Joseph Smith.
In the Latter Day Saint movement, a temple is a building dedicated to be a house of God and is reserved for special forms of worship. A temple differs from a church meetinghouse, which is used for weekly worship services. Temples have been a significant part of the Latter Day Saint movement since early in its inception. Today, temples are operated by several Latter Day Saint denominations. The most prolific builder of temples of the Latter Day Saint movement is The Church of Jesus Christ of Latter-day Saints. There are 168 dedicated temples, 14 under construction, and 35 announced, for a total of 217. Several other variations of the church have built or attempted to build temples. The Community of Christ operates two temples in the United States, which are open to the public and are used for worship services, performances, and religious education. Other denominations with temples are the Apostolic United Brethren, the Church of Christ, the Fundamentalist Church of Jesus Christ of Latter-Day Saints and the Righteous Branch of the Church of Jesus Christ of Latter-day Saints.
The Church of Jesus Christ of Latter-day Saints teaches that Adam and Eve were the first man and the first woman to live on the earth and that their fall was an essential step in the plan of salvation. Adam in particular is a central figure in Mormon cosmology. Robert L. Millet, an LDS author, wrote of his perspective:
Few persons in all eternity have been more directly involved in the plan of salvation—the creation, the fall, and the ultimate redemption of the children of God—than the man Adam. His ministry among the sons and daughters of earth stretches from the distant past of premortality to the distant future of resurrection, judgment, and beyond.
Community of Christ and The Church of Jesus Christ of Latter-day Saints are two denominations that share a common heritage in the Church of Christ founded by Joseph Smith on April 6, 1830. Since Smith's death in 1844, they have evolved separately in belief and practices. The LDS Church is headquartered in Salt Lake City, Utah, and claims more than 16 million members worldwide; Community of Christ is headquartered in Independence, Missouri, and reports a worldwide membership of approximately 197,000.
Granville Hedrick was a leader in the Latter Day Saint movement after the 1844 succession crisis. In 1863, Hedrick became the founding leader of the Church of Christ, which is one of many churches that claim to be a continuation of the Church of Christ founded by Joseph Smith in 1830.
The Temple Lot, located in Independence, Jackson County, Missouri, is the first site to be dedicated for the construction of a temple in the Latter Day Saint movement. The area was dedicated on Wednesday, August 3, 1831 by the movement's founder, Joseph Smith, Jr., and purchased on December 19, 1831 by his colleague Edward Partridge to be the center of the New Jerusalem or "City of Zion" after he received a revelation stating that it would be the gathering spot of the Saints during the Last Days.
The Church of Jesus Christ of Latter-day Saints focuses its doctrine and teaching on Jesus Christ; that he was the Son of God, born of Mary, lived a perfect life, performed miracles, bled from every pore in the Garden of Gethsemane, died on the cross, rose on the third day, appeared again to his disciples, and now resides, authoritatively, on the right hand side of God. In brief, some beliefs are in common with Catholics, Orthodox and Protestant traditions. However, teachings of the LDS Church differ significantly in other ways and encompass a broad set of doctrines, so that the above-mentioned denominations usually place the LDS Church outside the bounds of orthodox Christian teaching as summarized in the Nicene Creed.
The name of The Church of Jesus Christ of Latter-day Saints is derived from an 1838 revelation church founder Joseph Smith said he received. Leaders of the LDS Church, in recent years, have placed great emphasis on the full name of the church and have resisted the application of informal or shortened names, especially those which omit "Jesus Christ". These informal and shortened names include the "Mormon Church", the "LDS Church", and the "Church of the Latter-day Saints".
The following outline is provided as an overview of and a topical guide to The Church of Jesus Christ of Latter-day Saints.