Tithing in Mormonism
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.
[1] 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.
[2] For example, in 1837, Presiding Bishop Edward Partridge and his counselors defined "tithing" as two percent of a household's annual net worth.
[2][3]: 18 While in Far West, Missouri, Smith stated he 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.
"[5][6] 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."
"[5] After Smith received this revelation on tithing, he assigned Brigham Young to collect the Latter Day Saints' "surplus property".
[6]: 53–54 After Smith's death and the resulting succession crisis, various factions of the Latter Day Saint movement developed their own tithing practices.
He returned to Salt Lake City and continued preaching its importance to church leaders, causing tithing revenues to increase.
[22][23] 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.
Funds collected outside the United States generally stay within their country of origin to avoid long shipping times and foreign exchange fees.
[26] 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).
Members then pay their tithing annually, calculated by taking their gross income, subtracting their "basic living needs" and turning over to the church 10% of the remainder.
[37]: 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.
[38]: 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.
