Stewardship of Tithing Funds: Recent Court Ruling Acknowledges Church Integrity

President Gordon B. Hinckley (1910–2008) long kept a small widow’s mite prominently displayed on his credenza. For the 15th president of The Church of Jesus Christ of Latter-day Saints it was “a reminder, a constant reminder, of the sanctity of the funds with which we have to deal. They come from the widow, they are her offering as well as the tithe of the rich man, and they are to be used with care and discretion for the purposes of the Lord.”¹

Throughout the history of the Church, whether in times of financial scarcity or plenty, few things are of greater concern or given greater care by Church leaders than the use of consecrated tithing donations. How the Church of Jesus Christ, or any faith, administers its tithes and offerings is an important part of the freedoms afforded to religions as part of their sacred responsibilities.

This was highlighted recently when the Ninth Circuit Court of Appeals in the United States unanimously (11-0) dismissed a lawsuit challenging how Church funds and proceeds from investments were used for a Church project. Unanimous decisions of this nature are rare and remarkable, and the judges sent a clear message in their ruling:

“No reasonable juror could conclude that the church misrepresented the source of funds for the City Creek project.”²

In the careful use of tithing funds, prophets act knowing they are ultimately accountable to the highest judge, the Lord Jesus Christ, for how these sacred donations are used. That stewardship weighs most heavily.

The Biblical principle of tithing—giving 10 percent of one’s income to contribute to the Lord’s work through His Church—comes with both an ancient and modern promise that God will “open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.”³

That promise is being fulfilled today. The Church has been blessed with the resources needed from sacred tithing donations to support the worldwide spiritual and temporal work of helping people live the gospel of Jesus Christ, caring for those in need, inviting all to receive the gospel of Jesus Christ, and uniting families for eternity.

Wise stewardship of these funds—and deeper understanding of how they are cared for by the Church and protected by law—will ensure that the Lord’s great work continues to bless millions of people throughout the world.

In the video below, watch Elder David A. Bednar of the Quorum of the Twelve Apostles answer questions about Church finances at the Silicon Slopes Summit in the Delta Center in Salt Lake City on September 28, 2023.

Additional Resources

• Elder Neil L. Andersen: Tithing: Opening the Windows of Heaven
• Bishop Gérald Caussé: The Spiritual Foundations of Church Financial Self-Reliance
• Tithing
• Church Finances—Commercial Business