Tithing – Timeline of Events

A chronological timeline of all significant events regarding tithing in the LDS church.

Timeline of events for the “Law of Tithing”
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Original revelatory teachings | Policy changes in the church | Enforcement or Disciplinary action | Contextual events | Monetary figures and statistics | Leadership commentary about tithing | Latent accounts

1829 | 1831 | 1833 | 1837 | 1838 | 1841 | 1844 | 1845 | 1847 | 1851 | 1854 | 1855 | 1858 | 1868 | 1873 | 1875 | 1880 | 1881 | 1887 | 1892 | 1898 | 1899 | 1901 | 1906 | 1907 | 1908 | 1910 | 1915 | 1919 | 1929 | 1931 | 1933 | 1934 | 1940 | 1945 | 1960 | 1962 | 1966 | 1983 | 1990 | 1991 | 2009 | 2011 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021

1829↑ May – Joseph Smith translates the Book of Mormon, which only mention of tithing (besides quoting Malachi) is in regards to declaring how it was abministered for Abraham by Melchizedek: “this same Melchizedek to whom Abraham paid tithes; yea, even our father Abraham paid tithes of one-tenth part of all he possessed.” (Alma 13:15)
May-June – While being translated, the Book of Mormon quotes from Malachi 3:8-10, condemning the “robbers of God” for using tithes and offerings for alternative purposes other than bringing “all the tithes into the storehouse, that there may be meat in mine house“ (3 Nephi 24:8-10, Malachi 3:8-10)
1831↑ Unknown – Joseph Smith translates JST Genesis 14, which shows the purpose tithing, according to Melchizedek and Abraham: “And he [Melchizedek] lifted up his voice, and he blessed Abram, being the high priest, and the keeper of the storehouse of God; Him whom God had appointed to receive tithes for the poor. Wherefore, Abram paid unto him tithes of all that he had, of all the riches which he possessed, which God had given him more than that which he had need.” (JST Genesis 14:37-39)
1833↑ August 2 – Revelation received by Joseph Smith on this date stating that tithing is to be used specifically to build a house unto Him in the land of Zion (Jackson County, MO): “Verily I say unto you, that it is my will that a house should be built unto me in the land of Zion, like unto the pattern which I have given you. Yea, let it be built speedily, by the tithing of my people. Behold, this is the tithing and the sacrifice which I, the Lord, require at their hands, that there may be a house built unto me for the salvation of Zion” (D&C 97:10-13)
1837↑ December – Edward Partridge and his counselors meet in Far West and agree upon the particulars of a voluntary system of tithes, being 2% of net worth, factoring in debt: “Believing that voluntary tithing is better than Forced taxes… two cents on the dollar or one fiftieth of what we are worth after deducting what we owe.” (Cannon & Cook, “Far West Record: Minutes of The Church of Jesus Christ of Latter-day Saints, 1830-40”, p.131)
1838↑ Unknown – John Corrill writes in church history records that tithing is voluntary and not expected of poor families: “if a man gives for the benefit of the Church, it is considered a voluntary offering. Yet the law requires or enjoins a consecration of the overplus, after reserving for himself and family, and to carry on his business.” (“A Brief History of the Church of Christ of Latter Day Saints, 1839,” p.45)
July 8 – A document (D&C 119) later attributed to this date, said to be “apparently by Edward Partridge” states the terms for a system of tithing for those who gather to the land of Zion: “Verily, thus saith the Lord, I require all their surplus property to be put into the hands of the bishop of my church in Zion, 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. And this shall be the beginning of the tithing of my people. And after that, 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. Verily I say unto you, it shall come to pass that all those who gather unto the land of Zion shall be tithed of their surplus properties, and shall observe this law, or they shall not be found worthy to abide among you. And I say unto you, if my people observe not this law, to keep it holy, and by this law sanctify the land of Zion unto me, that my statutes and my judgments may be kept thereon, that it may be most holy, behold, verily I say unto you, it shall not be a land of Zion unto you. And this shall be an ensample unto all the stakes of Zion. Even so. Amen.” (source; Editor’s note: The Joseph Smith Papers Project team wrote “the document was later docketed with ‘July 1838’ in graphite in unidentified handwriting” and “The Historical Department of the LDS church cataloged this version of the revelation in the Revelations Collection in 1983.”)
1841↑ November 31 – The Quorum of Twelve reduced initial payment requirement to “one-tenth of all a man possesses, and 1/10 of increas[e]” annually each year afterwards. (“Meeting of seven members of the Quorum of the Twelve Apostles with English immigrant Joseph Fielding at Nauvoo, Illinois, November 31, 1841”, LDS archives; Arrington, “Great Basin Kingdom” p.18; Swainston, “Tithing” entry in Ludlow, “Encyclopedia of Mormonism” 4:1482)
1844↑ June 27 – Joseph & Hyrum Smith killed
August 9 – The Quorum of the Twelve Apostles assumed the role of defacto interim president of the church, after a special conference the day before, wherein they were said to have obtained “majority” of the vote. (source)
August 15 – In their first epistle and item of business as church leaders, The Quorum of the Twelve issued a proclamation to all saints, stating that immediately all members must pay tithing, defined for the first time as 10% of “income” instead of “increase.” The Twelve wrote: “Let every member proceed immediately to tithe himself or herself, a tenth of all their property and money… and then let them continue to pay in a tenth of their income from that time forth… And let this law or ordinance be henceforth taught to all who present themselves for admission into this church.” (HC 7:251; Arrington, “Great Basin Kingdom” p.18)
Fall – All saints who had already payed tithing at the time of their conversion (as outlined in D&C 119), were required to pay tithing again, costing them in excess of 20% of their net worth (many of which were immigrants who had left the majority of their lands, homes and properties behind when joining the saints). (HC 7:251; Arrington, “Great Basin Kingdom” p.18)
1845↑ January 14 – The Quorum of the Twelve reemphasize tithing in a 2nd epistle to the saints: “the duty of all saints to tithe themselves one-tenth of all they possess when they enter into the new and everlasting covenant: and then one-tenth of their interest, or income, yearly afterward” (HC 7:358)
January 14 – The Quorum of the Twelve persuade the saints in an epistle, addressing their concerns for safety in paying tithing. Given the public hesitancy due to some leaders of the church gaining historical reputations for stealing tithing money, they assured: “Those men that we shall select for agents will be men of honor, men of integrity and respectability, in whom we can confide, and who are responsible, and able, and willing to enter into bonds for the faithful performance of their duty. This course will prevent those many impositions which have heretofore been practiced by villains wearing the garb of saints, and place the churches in a situation that they can forward their tithings with safety.” (HC 7:359)
January 29 – The Quorum of the Twelve voted to exempt themselves from the obligation of paying tithing, along with the general bishops (then Newel K. Whitney and George Miller) and the Nauvoo Temple Committee. (Heber C. Kimball diary, January 29, 1845; “Nauvoo Trustee-in-Trust Tithing and Donation Record”, p.220-222 (29 Jan. 1845), LDS archives)
1846↑ April 6 – John E. Page, former member of the Quorum of the Twelve resigns due to his resentment that he was sent to collect tithing from all families (including the poor). He gave a statement on record to a Strangite high council, who recorded “[Page] believes that many paid tithing & in consequence of this, were in want of money enough to procure misc. necessaries of life.” (John E. Page statement at meeting of Strangite high council, Voree, Wisconsin, 6 Apr. 1846, Document 6, James J. Strang Manuscripts, Western Americana, Beinecke Rare Book and Manuscript Library, Yale University)
1847↑ January – Orson Hyde recounts the system of tithing as learned from Joseph Smith wherein poor families are not to pay tithes: “The celestial law requires one tenth part of all a man’s substance, which he possesses at the time he comes into the church and one tenth part of his annual increase ever after. If it requires all a man can earn to support himself and family, he is not tithed at all. The celestial law does not take the mother’s and children’s bread, neither ought else, which they need for their comfort.” (Millennial Star, January 1847)
1851↑ September 9 – Brigham Young announces a policy stating that excommunication is an acceptable punishment for those who are not full tithe payers or those who do not comply to the word of wisdom. This measure was voted on at a special Conference in Salt Lake City. (Hosea Stout’s diary, September 9, 1851, “On the Mormon Frontier: The Diary of Hosea Stout, 1844-1861” p.403)
1854↑ October 26 – Deseret News published a notice by Salt Lake 19th Ward bishop stating that Enoch M. King was disfellowshipped “for repeatedly refusing to conform to the rules of said Church, in the law of Tithing.” (Deseret News, October 26, 1854)
1855↑ September 16 – Brigham Young publicly announces that collections will be made on those who have incurred debt to the tithing office (in this case from the Perpetual Emmigration Fund). He threatens to foreclose on properties of the saints and liquidate all of their assets as a means of collection (negating the purpose of the fund, to avoid poverty of the immigrant families): “I have a word to say to another portion of the community, some of whom may be here to-day. A great many of the brethren are indebted to the tithing office; and I have a good deal coming to me; and I intend to put you into the screw, for we mean to make you pay these debts this season. One man says, ‘I owe the Church the money, it is true, but I believe I shall break and not pay it.’ They want to get their money into the safe and then break. If they owed a Gentile they would pay their debts, they would work, and toil, and labor, day and night, to pay their enemy; but when they owe the Church and kingdom of God they can lie down and sleep in peace, though they owe thousands of dollars, and say, ‘O! well, it is all in the family, we are all one, it is no matter whether the debt is paid or not.’ I want to have you understand fully that I intend to put the screws upon you, and you who have owed for years, if you do not pay up now and help us, we will levy on your property and take every farthing you have on the earth. I want to see if I can make some of you apostatize; I will if I can… for I am tired of men who are eternally gouging their brethren and taking the advantage of them, and at the same time pretending to be Saints until they gain an advantage over this people, and then they are ready to leave. I want you to leave now; I give you this word of caution, prepare to pay the debt you owe to the Church… But it seems that there are many drones in the hive, who are determined to tie up the hands of those who rule the affairs of this kingdom, and the quicker they are thrown out the better.” (Journal of Discourses 3:5-6)
1855↑ June 20 – Joseph Smith reported 17 years later to have said that the saints themselves are the judges as to whether or not they have “surplus property” and are fit to pay tithes: “Shortly after Joseph received the revelation in section 119, he assigned Brigham Young to go among the Saints ‘and find out what surplus property the people had, with which to forward the building of the Temple we were commencing at Far West.’ Before setting out, Brigham asked Joseph, ‘Who shall be the judge of what is surplus property?’ Said he, ‘Let them be the judges themselves.’” (Deseret News, June 20, 1855, p.117)
1858↑ October – Presiding Bishop Edward Hunter is asked in a bishop’s meeting: “Are all to be cut off who do not pay their Tithing? Answer, deal according to circumstances, and the wisdom God gives.” (“Notice,” Deseret News, “Bishops’ meeting minutes,” October 28, 1858, LDS archives)
1868↑ January 25 – Erastus Snow (Quorum of the Twelve) orders a group of southern Utah area bishops to excommunicate everyone “who will not keep the word of wisdom, pay their tithing & donate of their substance to help bring the poor saints from the old country.” No exemptions or special circumstances are included. A local member of a congregation in southern Utah later commented that Erastus Snow’s dictates “would cause 3/4 of this community to be cut off from this church.” (John D. Lee diary, January 25, 1868, in Cleland & Brooks, “A Mormon Chronicle: The Diaries of John D. Lee, 1848-1876” 2:96)
1873↑ January 19 – Orson Hyde taught publicly that tithing is a means to earn and purchase an inheritance in the kingdom of God He says: “some of us complain very much about paying our tithing. The very word grates on the ears of some! Well, as taxes are to the governments of the political world, so is tithing to the kingdom of God… Brethren and sisters, let us pay our tithing, that we may earn an inheritance in the kingdom of God, and we shall find that our loyalty in this shape will actually purchase us an everlasting inheritance.” (JD 15:306,310)
March 9 – Orson Pratt teaches tithing is a preparatory law to consecration and defines the terms: “Let us go down another scale in the ladder of obedience, and inquire if we are carrying out a law inferior to the Order of Enoch, that is, the law of Tithing?… Do the Latter-day Saints comply with that, and, to begin with, when they come from the nations of the earth, do they consecrate their surplus property to the Lord, placing it in the hands of the Bishop of his Church, and after that pay one-tenth of their annual income into the treasury of the Lord?” (JD 15:359)
1875↑ October 8 – Brigham Young admits the saints are not following the tithing system given to them by the Lord in D&C 119, stating that none of the saints “had ever paid their tithing as it was revealed and understood by him in the Doctrine and Covenants” (“Semi-Annual Conference”; Deseret Evening News, October 9, 1875, p.2)
1878↑ May 15 – Bishop L. W. Hardy states that the poor are also bound by laws of tithing. Even widows who are completely dependent upon the church for financial support are required to pay tithing on the welfare funds received. “Tithing is a law of God which we are required to obey, and it is binding upon all the Latter-day Saints, the poor as well as the rich. In some places the widow, who depends upon the Church for support, pays one-tenth of her income as Tithing. And this course I would recommend to all in similar circumstances” (JD 19:334-335)
1879↑ October 19 – Lorenzo Snow states that poor people are bound by law to pay tithing (the lesser law), but are exempt from the higher law of the United Order: “The law of tithing is a lower law, and was given of God… But as regards the law of tithing, it is in force upon the poor as well as the rich, and it seems that it acts almost unequally in some respects. There is a widow, whose income is ten dollars; she pays one for tithing, and then has to appeal to the Bishop for support. Here is a rich man who has an income of one hundred thousand dollars, and pays ten thousand for his tithing. There remains ninety thousand, and he does not need it, but the poor widow requires much more than she had before complying with the law of tithing. Now what would be the operation of the celestial law? The widow has not enough for her support, therefore nothing is required of her by the celestial law, or the law of the United Order.” (JD 20:47)
1880↑ October 10 – John Taylor becomes 3rd president of the church, replacing Brigham Young.
Fall – President John Taylor declares a “Jubilee Year” on the 50th anniversary of the church’s organization, forgiving 50% of overdue tithing and 50% of all outstanding debt repayments from the Perpetual Emigrating Fund. (Arrington, “Great Basin Kingdom”, p.355)
1881↑ prior to January 9 – President John Taylor tells Stake Presidents that church members “must be tithe payers” to be allowed temple recommends for temple ordinances. (Journal History, January 8, 1881, p.5; Heber J. Grant diary, April 2, 1881, LDS archives)
January 9 – Wilford Woodruff reinforces the “no tithing, no temple ordinances” policy publicly: “I believe, as President Taylor has stated, that it is our duty to pay our tithes and offerings before the Lord. It is a commandment of the Lord that we should do this, and I do not feel myself called upon as a member of this Church and kingdom to require the President of this Church to attempt to change this order, or attempt to find fault with him because he does not permit young men who curse and swear, who do not pay their tithing, etc., to enter the Lord’s house and there have sealed upon their heads the highest blessings that were ever given to Patriarchs and Prophets, who have sealed their testimony with their blood. He has told the Bishops and Presidents of Stakes not to give recommends to young men or old men, or anybody else, who do not obey the laws of God in this respect.” (JD 22:207-208)
May 3 – Joseph F. Smith states that tithing is to be used for the storehouse (a function to feed the poor and needy): “God requires one-tenth of our increase to be put into His storehouse; and this is given as a standing law to all of the Stakes of Zion” (Deseret News: Semi-Weekly, 3 May 1881, p.1)
1887↑ July 25 – Wilford Woodruff becomes 4th president of the church, replacing John Taylor.
1892↑ Unknown – Joseph F. Smith taught that tithing ought to be paid first, before the other expenses.
1898↑ Unknown – Utah LDS Church debt reported to be $2.3 million, estimated to be worth about $73.1 million in 2021 using Consumer Price Index model and $2.7 billion using the relative share of GDP model. (source, figures)
September 13 – Lorenzo Snow becomes 5th president of the church, replacing Wilford Woodruff.
1899↑ May 17 – Lorenzo Snow arrives in St. George, Utah with several general authorities and receives a revelation. Snow would not tell any church leaders where they were going or what the trip was for, and stated “When we left Salt Lake… we did not know just what we were going to visit these southern settlements for.” (Teachings of Presidents of the Church: Lorenzo Snow, Chapter 12)
May 18 – Lorenzo Snow tells the people of St. George, Utah that God revealed to him that they must all pay a full tithe. “It is the word of the Lord to you, my brethren and sisters, that you should conform to that which is required of you as a people who have these glorious prospects of exaltation and glory before you. What is it? Why, it is something that has been drummed into your ears from time to time until you perhaps have got tired of hearing it… The word of the Lord to you is not anything new; it is simply this: The time has come for every Latter-day Saint, who calculates to be prepared for the future and to hold his feet strong upon a proper foundation, to do the will of the Lord and to pay his tithing in full. That is the word of the Lord to you, and it will be the word of the Lord to every settlement throughout the land of Zion. After I leave you and you get to thinking about this, you will see yourselves that the time has come when every man should stand up and pay his tithing in full. What I say to you in this Stake of Zion I will say to every Stake of Zion that has been organized. There is no man or woman that now hears what I am saying who will feel satisfied if he or she fails to pay a full tithing.” (Teachings of Presidents of the Church: Lorenzo Snow, Chapter 12)
May – Lorenzo Snow ends the practice of the one-time initial consecration, and simplified tithing to be simply giving 10% of one’s income. (source)
1900↑ “Early” – President Lorenzo Snow commissions the Presiding Bishop to curate a list “of non-tithe payers and about 10,000 names were in the record.” (Journal History, March 29, 1900, p.2)
1901↑ October 17 – Joseph F. Smith becomes 6th president of the church, replacing Lorenzo Snow.
1906↑ October 25 – Joseph F. Smith teaches “a man or woman who will always pay his or her tithing will never apostatize… it is God’s requirement, and He has said that those who will not observe it are not worthy of an inheritance in Zion. No man will ever apostatize so long as he will pay his tithing… As long as he will do this the tempter will not overcome him and will not lead him astray.” (Millennial Star, 25 Oct. 1906, p.674.)
1907↑ April 5 – Joseph F. Smith declares that a day will come when the church will have ammassed enough money, they will no longer ask the members for tithing donations: “we expect to see the day when we will not have to ask you for one dollar of donation for any purpose, except that which you volunteer to give of your own accord, because we will have tithes sufficient in the storehouse of the Lord to pay everything that is needful for the advancement of the kingdom of God… That is the true policy, the true purpose of the Lord in the management of the affairs of His Church.” (1907 General Conference opening remarks, Conference Report, p.7)
April 5 – Joseph F. Smith refutes that church leaders use tithing money for their living expenses, but then states that tithing money is funding the investments that support their salaries: “Our enemies have been publishing to the world that the Presidency of the Church and the leading officers are consuming the tithes of the people. Now, I am going to tell you a little secret, and it is this: there is not one of the general authorities in the Church that draws one dollar from the tithes of the people for his own use. Well, you may say, how do they live? I will give you the key: The Church helped to support in its infancy the sugar industry in this country, and it has some means invested in that enterprise. The Church helped to establish Z.C.M.I., and it has a little interest in that, and in some other institutions which pay dividends. In other words, tithing funds were invested in these institutions, which give employment to many, for which the Trustee-in-Trust holds stock certificates, which are worth more today than what was given for them; and the dividends from these investments more than pay for the support of the general authorities of the Church. So we do not use one dollar of your tithing. I thought I would like to tell you that much, so that when you hear men talking about Joseph F. Smith and his associates consuming the tithes of the people you can throw it back into their teeth that they do not use a dollar of the tithing for their support. I would like our ‘friends,’ if I might be permitted to use a vulgar expression, to ‘put that in their pipe and smoke it. [Laughter from crowd].” (1907 General Conference opening remarks, Conference Report, p.7-8)
Unknown – The LDS church is declared debt free.
1908↑ Unknown – President Joseph F. Smith forbids members of the church to pay tithing in labor, personal property, livestock, and produce. All donations from this point forward were now required to be monetary values, only payable via cash, check and later on bank transfer. (Arrington, “Great Basin Kingdom” p.134-36, 409)
1910↑ April 5 – William Smart (Stake president in Utah) records that on this day tithing 10% of one’s income became a mandatory requirement for entering the temple, as well as a standard requirement for worthiness screenings to qualify for leadership callings. (William H. Smart diary, April 5, 1910, Manuscripts Division, Marriott Library)
1915↑ April 4 – President Joseph F. Smith places blame for the church’s neglect in assisting the poor squarely on it’s members, who are not giving enough tithing money: “The trouble with us at present is that there are so many men who are holding membership in the Church, who neglect their duty in so many ways, that we have not the means to provide as amply as we would like for the necessities of the poor. When you look upon a tithing record, a book of large dimensions, containing the names of members of the Church who do not pay their tithing, you do not need to wonder why the Church has not more means to provide for the poor.” (Conference Report, April 4, 1915, p.7)
1919↑ Unknown – Joseph F. Smith finishes writing and publishing his book “Gospel Doctrine”, wherein he equates tithing payments to faith, repentance and spiritual rebirth in magnitude of importance: “By this principle it shall be known who is for the kingdom of God and who is against it. By this principle it shall be seen whose hearts are set on doing the will of God and keeping his commandments… There is a great deal of importance connected with this principle, for by it it shall be known whether we are faithful or unfaithful. In this respect it is as essential as faith in God, as repentance of sin, as baptism for the remission of sin, or as the laying on of hands for the gift of the Holy Ghost… He [the non-tithe payer] contributes nothing, either, toward spreading the gospel to the nations of the earth, and he neglects to do that which would entitle him to receive the blessings and ordinances of the gospel.” (“Gospel Doctrine” 5th ed., p.225-226)
1929↑ May 2 – Joseph F. Merrill (LDS Commissioner of Education) recommends getting rid of non-tithe paying BYU and CES employees in a letter to Presidents of LDS Church Schools: “Those who cannot conscientiously do these things [pay a full tithe] should not, we believe, be encouraged to remain in the employ of the Church school system.” Given that 10% tithe would go back to the institution that payed them, this measure would equate to an enforced 10% pay cut. Merrill later became a member of the Quorum of the Twelve. (Wilkinson, “Brigham Young University: The First One Hundred Years,” 2:216)
1931↑ Unknown – BYU President Franklin S. Harris holds a faculty meeting stating that full tithe payments are an indication to church loyalty. Joseph F. Merrill (LDS Commissioner of Education) requested the meeting be held, and supplied Harris with the previous year’s tithing records of all faculty, from the Church’s Presiding Bishop’s office. 37% of faculty were identified as partial tithe payers, 8% paid no tithing whatsoever, leaving only 55% full tithe payers. (Wilkinson, “Brigham Young University: The First One Hundred Years,” 2:217)
1933↑ March 1 – Joseph F. Merrill (LDS Commissioner of Education) tells BYU President Franklin S. Harris in a private letter: “You are not expected to retain permanently on your staff non-tithepayers.” (Wilkinson, “Brigham Young University: The First One Hundred Years,” 2:217)
1934↑ Unknown – President Heber J. Grant threatens firing BYU professors who don’t pay tithing in full, placing value on church revenue higher than gainful employment for the families involved: “As far as I am concerned, the Church is paying these people [BYU professors]. If they haven’t enough loyalty to the Church to do their duty and pay their tithing, I want it recorded here and now that I want other teachers there.” (Wilkinson, “Brigham Young University: The First One Hundred Years,” 2:218)
1940↑ May 9 – First Presidency declares that BYU salary raises can only be awarded to full tithe-payers. BYU President Franklin Harris complained: “practically all members whom we intended to give a small increase cannot qualify under this new requirement.” The First Presidency responded firmly: “No person who has not paid a full tenth of his Church compensation for the year 1939 will receive any advance in salary for the next school year; that is to say, the school year 1940–41. At the end of the next school year the question of advances in salaries can be given consideration to those who have fully tithed their Church compensation, and who are otherwise entitled, under the principles hereinafter set forth, to such consideration. The First Presidency feel that this rule must be mandatory.” (“Letter to Christen Jensen”, May 9, 1940, Franklin L. West Papers, Perry Special Collections)
1945↑ June – BYU President Franklin S. Harris leaves BYU, having resisted the orders to discipline his faculty based on tithing status for over 14 years. There are no records to indicate that he ever used tithing status as a means to fire, promote, withold salary raises or otherwise support his staff. BYU official history records: “Where there was any doubt, President Harris usually supported the cause of the faculty member” (Wilkinson, “Brigham Young University: The First One Hundred Years,” 2:218,414)
1960↑ February 26 – BYU President Ernest L. Wilkinson interviews 19 non-tithepaying BYU professors and reports: “Many of them admitted their carelessness or lack of faith, but promised to do better. There were, however, as would be expected, a few dissidents who took bitter exception to the fact that the administration should be concerned with what they considered an obligation between themselves and their bishops. These were generally the self-styled intellectuals who thought they could pretty much solve the problems of the world by logic and the spirit of the intellect.” (Wilkinson’s Diary, February 26, 1960)
February 27 – BYU President Ernest Wilkinson and Earl C. Crockett meet to review church membership records of 45 BYU professors “who were deficient in the payment of tithing and decided on their salaries for next year. Generally, where they had made no payments on tithing, they got no increases.” (Wilkinson’s Diary, February 27, 1960)
1962↑ August – Teachings of Spencer W. Kimball is first published, wherein he writes “No one is ever too poor to pay tithing, and the Lord has promised that He will open the windows of heaven where we are obedient to his law… However, if we like luxuries or even necessities more than we like obedience, we will miss the blessings which He would like to give us… The tithing principle is a solution to poverty.” (Teachings of Spencer W. Kimball, p. 212-213)
August – Esquire magazine publishes a nation-wide feature article stating that the LDS church makes $1 million dollars a day in tithing revenue. These figures were derived from an incorrect estimate from J. Bracken Lee, Salt Lake City’s mayor (not a member of the church), who stated “I do know that the net income exceeds a million dollars a day.” (Neil Morgan, “Utah: How Much Money Hath the Mormon Church?: A million dollars a day… what with tithing, real estate and commerce,” Esquire magazine, August 1962, p.86-91)
December 20 – Church records show that the church was making about $100 million per year ($273,972.60 per day on average) in tithing revenue during the years 1961 and 1962 (“Condensed Financial Reports to the Corporation of the President,” LDS Church Financial Department, dated April 12, 1961 & December 20, 1962)
1966↑ October – John H. Vandenberg tells a General Confernce story of a young girl (16) asking permission to give her tithing money directly to help her parents so they can meet bills and stay together: “’We have family prayer but not very often any more because Mom and Dad are always fighting about money. We have lots of bills to pay each month, and my dad is working two jobs to make more money. I am wondering if it is all right for me, since I have a job at a drive-in, to give my money to my mother and skip tithing for a while?’ The young lady should be commended for her desires to help her parents, but the matter would not be helped by diverting her tithing to the cause.” (John H. Vandenberg, Oct. 1966 CR, p.66); Improvement Era, Dec. 1966, p.1123). The LDS “Family Home Evening Resource Manual” offers the following guided prompts for discussion among families: “Discuss the following questions: What counsel would you give to this sixteen-year-old girl? Answer: Pay your tithing first, and you will be blessed in helping your family. What suggestions would you give to this family? Answer: Realize the spiritual blessings that come with paying tithing, and trust the Lord to help you better manage the 90 percent that is left. Should they begin paying tithing now, or wait until they get caught up financially? Answer: Begin right now.” (source)
1970↑ March 19 – First Presidency formally defines “interest” as “income,” defying all common definitions and finance community consensus. “The simplest statement we know of is the statement of the Lord himself, namely, that the members of the Church should pay ‘one-tenth of all their interest annually,’ which is understood to mean income. No one is justified in making any other statement than this.” (First Presidency letter, March 19, 1970; General Handbook of Instructions)
April 6 – Eldred G. Smith (Church Patriarch) states in General Conference: “if you have learned to pay tithing until it is no burden or no real temptation anymore, then to that extent you have bound Satan.” (source, p.142)
1983↑ Unknown – The Historical Department of the LDS church cataloged the July 8, 1838 Far West (D&C 119) version of the tithing revelation in the Revelations Collection. It was not categorized as a revelation prior to this, dispite it being called such in the canon. (source)
1990↑ October 16 – Gordon B. Hinckley (1st Counselor, 1st Presidency) states at a BYU address: “If the major portion of the costs of operating BYU come from the tithing funds of the Church, then why are not the children of longtime faithful tithe payers eligible to attend as long as they meet reasonable qualifications? In his letter, the stake president continued, ‘Is it our objective to turn out of this school an elitist group, snobbish about their intellectual superiority?’ These are difficult questions to answer. There is an injustice. This is the single most expensive entity funded by the tithes of the Church. Should not all who are honest and generous in their tithing be eligible for its benefits?” (BYU Devotional, Oct 16, 1990)
1991↑ Unknown – Dallin H. Oaks publishes in his book: “Thus, while the care of the poor was important, it’s importance should be seen in a spiritual context… The things of eternity, including what Jesus could teach his followers concerning the salvation of their souls and what he could do for them by his death and resurrection, were more important than the temporal welfare of the poor… The preeminence of the spiritual over the temporal, which Jesus taught, has many implications in our own day. For example, it explains why our church spends great sums preaching the restored gospel and building temples to perform the ordinances of eternity rather than (as some advocate) devoting these same resources to temporal concerns already being pursued by others, such as preserving the environment, researching cures for diseases, or administering to other physical needs” (Dallin H. Oaks, “The Lord’s Way” p.110-111)
July 2 – The New York Times publishes a feature article claiming the LDS church received $4.3 billion in annual tithing revenue, and $400 million in other income. Church of Jesus Christ of Latter-day Saints publicist Don LeFevre stated that the $4.3 billion figure was “grossly overstated” but didn’t offer any confirmed figures for comparison. (“Income of Mormon Church Is Put at $4.7 Billion a Year,” New York Times, July 2, 1991, p.A14)
2002↑ January – President Gordon B. Hinckley deceives a reporter in a public interview, stating that the undisclosed church financial information belongs to the tithe payers. However, no tithe paying members of the church are permitted to access the financial data of their donations. “REPORTER: In my country the…we say the people’s churches, the Protestants, the Catholics, they publish all their budgets, to all the public… Why is it impossible for your church? HINCKLEY: Well, we simply think that the…that information belongs to those who made the contribution, and not to the world. That’s the only thing. Yes.”
December 11 – First Presidency states that all converts must commit to paying tithing before baptism: “Ensure that [investigators] have developed faith in Christ, repented of transgressions, and made sufficient changes in their lives to qualify as commanded in Doctrine and Covenants 20:37. Investigators should live the principles of moral worthiness, the Word of Wisdom, and commit to pay tithing. If missionaries feel additional preparation is needed, they should postpone baptism until the investigator meets the standard.” (First Presidency letter, December 11, 2002; “Preach My Gospel” p.64)
2009↑ January – President Thomas S. Monson writes that only fast offerings (not tithing) are to be used for the storehouses and caring for the poor: “Our sacred fast offerings finance the operation of storehouses, supply cash needs of the poor, and provide medical care for the sick who are without funds.” (“Basic Principles of Welfare and Self-Reliance” p.11-13)
2011↑ Unknown – Reports show LDS church gave $1.4 billion given to humanitarian aid from years 1985-2011 (26 years), averaging $53.8 million per year donated. Based on rough estimates between $4.3 billion (New York Times, 1991) and $7 billion (Reuters, 2012) in annual tithing contributions, this equates to an estimated 0.57% to 1.25% of tithing money (not including investment gains) going to the poor and needy. (“LDS Welfare Services Fact Sheet, 2011″)
2012↑ February – Church tithing slips receive updated disclaimer “Though reasonable efforts will be made globally to use donations as designated, all donations become the Church’s property and will be used at the Church’s sole discretion to further the Church’s overall mission.” The former tithing slips read “All donations to the Church’s missionary fund become the property of the Church to be used at the Church’s sole discretion in its missionary program” (Church tithing donation slip, 2012 edition)
August 12 – Annual tithing donations estimated to be worth $7 billion according to Reuters report. (“Insight: Mormon Church made wealthy by donations”, Reuters.com, August 12, 2012)
December – Liahona Magazine publishes Aaron L. West’s (Church Publishing Services Department) “faith promoting” story of a dirt-poor, unemployed El Salvadorian recent convert persuaded by his bishop to pay tithing before overdue water or electric bills, rent, and even food for his starving family: “Bishop Orellana looked at the new convert and said, ‘If paying tithing means that you can’t pay for water or electricity, pay tithing. If paying tithing means that you can’t pay your rent, pay tithing. Even if paying tithing means that you don’t have enough money to feed your family, pay tithing. The Lord will not abandon you.’ The next Sunday, Amado approached Bishop Orellana again. This time he didn’t ask any questions. He simply handed his bishop an envelope and said, ‘Bishop, here is our tithing.’ Reflecting on this experience, Bishop Orellana says, ‘Ever since then, they have been faithful tithe payers.’ The family received some commodities from the bishops’ storehouse during their financial difficulties. Beyond that, the Lord blessed them to be able to care for themselves. Evelyn received a promotion, and Amado found a good job. Evelyn later lost her job, but they continued to pay tithing and to receive spiritual and temporal blessings for their faithfulness. Once Bishop Orellana asked Amado how the family was doing financially. Amado responded, ‘We’re doing all right. Sometimes we don’t have much to eat, but we have enough.” (Liahona, Dec. 2012 p.38-39)
2016↑ July 18 – Dallin H. Oaks (Quorum of the Twelve) tells Oxford students that the church gave $40 million per year to “humanitarian, welfare, and other charity projects” from years 1985-2015, totalling $1.2 billion over 30 years. Based on 1985-2015’s average membership total of 10,604,467 (source), this is $3.77 per member of the church donated to help the needy. According to New York Times in 1991, the church averaged $531.53 per member in tithing donations (based on $4.3 billion in tithing from 8,089,848 members), which equates to 0.709%, meaning less than three quarters of one percent, of tithing reaching the needy). According to Reuter’s estimates in 2012, the church brought in $7 billion in tithing among 14,782,473 members, averaging $473.53 per member in annual tithes, and $40 million donated means $2.71 per member was donated to the poor on average (0.571%, or just over a half of one percent) that year. (“World Religion News”, July 18, 2016)
2017↑ April – Valeri V. Cordón (Quorum of the Seventy) recalls in general conference: “One day during those difficult times, I heard my parents discussing whether they should pay tithing or buy food for the children. On Sunday, I followed my father to see what he was going to do. After our Church meetings, I saw him take an envelope and put his tithing in it. That was only part of the lesson. The question that remained for me was what we were going to eat.” (source)
2018↑ April 16 – Russell M. Nelson teaches “We preach tithing to the poor people of the world because the poor people of the world have had cycles of poverty, generation after generation. That same poverty continues from one generation to another, until people pay their tithing.” (Fireside speech to members in Kenya, Africa. Deseret News, April 16, 2018)
April – MarketWatch publishes the top 20 charitable organizations who have the highest charitable throughput, defined as “Percentage of funds that go directly to the cause, versus administrative or fundraising costs.” All 20 non-profit organizations spanned from 99.0% to 99.7% of their donations going to help the cause they claim to support (instead of administration costs). According to estimates based on LDS leader’s statements (including Dallin H. Oaks), the LDS church has a 0.57%-1.25% throughput estimate going to humanitarian relief to the poor and needy. (source Editor’s note: Considering the LDS church earns more in investment interest than the required annual overhead costs to run the entire worldwide church, the church could donate 100% of their annual tithing contributions to humanitarian aid and still be able to fund the growth and operations of the missions of the church, from capital gains. This would make the LDS church the only church in the world with a 100% charitable throughput. This would fulfill Joseph F. Smith’s expectations stated in his April 5, 1907 statement.)
2019↑ December 17 – Whistleblower David A. Nielsen (former Senior Portfolio Manager at Ensign Peak Advisors) filed a complaint with the IRS stating that the LDS Church funneled tithing money into Ensign Peak Advisors, an investment arm controlled by the LDS church. This fund had accumulated over $100 billion in owned assets in the span of 23 years. The accusation states that EPA, a non-profit registered as a 501c3 and a 509a3 supporting organization, did not make any charitable distributions. In contrast, it is on record for sending $2 billion to assist two for-profit companies. The story originally broke in the Washington Post, entitled “Mormon Church has misled members on $100 billion tax-exempt investment fund, whistleblower alleges.” The LDS Church press office declined to comment, but later released an official statement. (source)
2020↑ February 8 – Roger Clarke, head of Ensign Peak Advisors states that the purpose of the $100 billion fund was a “rainy-day account to be used in difficult economic times.” Other former employees recounted that it’s stated purpose was to save money for the 2nd coming. (source)
2021↑ February 12 – LDS Church’s investment fund gains over $6 billion in value during the pandemic year, with biggest gains from Amazon and Tesla. (source)

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