Few religious practices are as financially distinctive as Latter-day Saint (LDS) tithing.
Faithful Mormons pay a strict 10% — and the practice is tied directly to temple access.
Here is how it works, where the money goes, and how it compares to traditional Christian teaching on the tithe.
How LDS tithing works The Church of Jesus Christ of Latter-day Saints teaches that members pay 10% of their "increase" or annual income as tithing.
Whether to calculate on gross or net is left to individual conscience — the Church teaches the principle, not the formula.
Tithing is paid through a tithing slip handed to the bishop with cash or check, or online through the Church's portal.
Once a year, every member meets with their bishop for tithing settlement — a brief interview confirming the year's giving and full-tithe status.
The temple recommend connection Unique among Christian-adjacent traditions, LDS tithing is tied to temple access .
To enter an LDS temple — required for sealings, endowments and proxy ordinances — a member must hold a current temple recommend.
One of the standard recommend interview questions is: "Are you a full-tithe payer?" This makes LDS tithing functionally non-optional for participating members.
There is no fee for the recommend, but full tithing is a stated condition.
Where LDS tithing money goes Unlike most Protestant churches, individual LDS wards do not directly control tithing funds.
All tithing flows to Church headquarters in Salt Lake City , where the Council on the Disposition of the Tithes (the First Presidency, Quorum of the Twelve, and Presiding Bishopric) allocates it.
Reported uses include: Building and maintaining temples and meetinghouses Missionary work (the Church operates the largest private missionary force in the world) Education (BYU system, seminary, institute) Family history work Welfare programs and humanitarian aid Reporting in 2019 disclosed that the Church holds an investment reserve (Ensign Peak Advisors) estimated above $100 billion.
The Church responded that this reserve funds long-term operations and emergencies.
A biblical comparison From a traditional Christian theological perspective, the LDS tithe both aligns and diverges with biblical teaching.
Aligns: Proportional — 10%, anchored in Genesis 14, Leviticus 27, Malachi 3.
Sacrificial discipline — fosters real generosity.
Firstfruits posture — most LDS members tithe before other expenses.
Diverges: Conditional access.
Tying tithing to temple admission — and therefore to ordinances LDS theology deems necessary for exaltation — has no biblical parallel. 2 Corinthians 9:7 rules out giving "under compulsion." Centralization.
All funds flow to headquarters; no local discretion.
Most New Testament giving was congregational and distributed (Acts 2:45, 1 Cor 16:1-3).
Investment reserves.
Whether massive endowments serve or distort the original purpose of the tithe is a live theological debate.
What every Christian can learn Regardless of theological agreement, LDS members tend to give at higher rates than members of most Protestant denominations.
The discipline, the rhythm of annual settlement, and the firstfruits posture are worth observing — without importing the conditional-access framework that traditional Christians would view as compulsion.
For a biblical view of tithing without compulsion, see our complete biblical tithing guide .