Policy and Principles
Certain donation categories are available to receive donations. These categories are Church-defined and are described below. Units may set up sub-categories based on the local needs of the unit.
Automatically transferred categories are those that automatically send the balance to headquarters, resulting in a zero balance within the Income and Expense Summary.
STEP 1
The Tithing and Other Offerings form has several categories. Members may donate funds to any of them.
STEP 2
The categories are:
- Tithing
- Fast offering
- General missionary
- Ward missionary
- Humanitarian aid
- General Offerings
- Budget
- Local (Where applicable)
STEP 3
The “Local” category can also be used to donate to, record & manage authorized local activities.
STEP 4
Donations to tithing, fast offering, general missionary, humanitarian aid, and general offerings are automatically transferred to Church headquarters.
STEP 5
Donations to the ward missionary fund and funds contributed for authorized local activities remain in the ward account.
STEP 6
Donations to the ward missionary fund and funds contributed for authorized, member-financed activities remain in the ward account.
| Donation Category | Automatically Transferred? | Description |
| Tithing | Yes | “‘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, Mar. 19, 1970; see also Doctrine and Covenants 119:4)” (General Handbook: Serving in The Church of Jesus Christ of Latter-day Saints, 34.4.1.1, ChurchofJesusChrist.org). “All tithing funds must be remitted to Church headquarters or the assigned area office” (General Handbook, 34.4.1.4). |
| Fast Offerings | Yes | The law of the fast typically includes “(1) fasting each fast Sunday for two consecutive meals and (2) giving a fast offering that is at least the equivalent value of the meals not eaten. Members are encouraged to be generous and give much more than the value of two meals if they are able” (General Handbook, 34.4.2). |
| General Missionary Fund | Yes | Contributions to the General Missionary Fund are used by the Church in its overall missionary efforts |
| Ward Missionary Fund | No | “Contributions to the ward missionary fund are used primarily to meet the contribution commitments of full-time missionaries from the ward, as identified in 24.6.2 and 24.6.3. Excess amounts may be used to meet such commitments of other missionaries in the stake or coordinating council. Ward missionary funds should not be sent directly to individual missionaries. Ward missionary funds should not be used for any missionary activities in the ward or stake . . . Stake presidents and bishops should send missionary funds that exceed reasonable stake and ward needs to the General Missionary Fund at Church headquarters or the assigned area office” (General Handbook, 34.4.3). |
| Humanitarian Aid | Yes | “Church humanitarian work assists people of all faiths throughout the world who are in dire need. Those who desire to contribute to the Church’s Humanitarian Aid Fund may use the Tithing and Other Offerings form. The ward remits these contributions according to instructions from Church headquarters or the assigned area office. Donations may also be sent directly to Church headquarters at the following address: Finance and Records Department Treasury Services Division Attention: Humanitarian Aid 50 East North Temple Street Salt Lake City, UT 84150-1521 Online donations may be made by going to donate.ldsphilanthropies.org” (General Handbook, 34.4.4). |
| General Offerings: | Yes | This category provides donations to be made as general offerings to the church. This will allow members to contribute to a general donation category that will be used under prophetic direction to meet a variety of ever-changing needs as they emerge. |
Local | No | This “Local” subcategory, where applicable, may be used for local pass-through funds paid by members and others for specific goods, services, and authorized activities, such as money for an authorized temple excursion. Use only subcategories to receipt and disburse funds. Receipts are not considered charitable contributions and will not appear on the member’s annual Official Tax Statement, but they will appear on the other donor statements.. |
| Budget | No | The Budget category is used to manage certain authorized local financial transactions such as Youth Camp fundraisers. Returning funds not used for an advance is also a use of this category. |