“Finances,” Branch Guidebook (2001), 25

The Lord gives every member of the Church the opportunity to receive rich blessings by paying tithes and offerings and by making other donations. Members pay one-tenth of their income as tithing. In addition, they are invited to fast for two meals once each month on fast Sunday and give at least the value of these meals to the Church for the care of the poor and the needy of the branch. Also, members are invited to donate funds to the Church for missionary work, building temples, and other Church efforts.

Where possible, two brethren who hold the priesthood should open the envelopes containing tithing, offerings, and other donations, should complete receipts, and should deposit the money or care for it as directed by the mission president.