“Where Tithing Money Goes,” Liahona, October 2018
You earn money.
You donate 10 percent of your income for tithing (see D&C 119).
You give your tithing to a member of your bishopric or branch presidency or submit it online at donations.lds.org.
At Church headquarters, the First Presidency, Quorum of the Twelve Apostles, and Presiding Bishopric are the Council on the Disposition of the Tithes (see D&C 120). As directed by the Lord, they make inspired decisions on how these sacred tithing funds will be used.
Tithing may be used for:
Constructing and maintaining temples, churches, and other Church-owned buildings
Operating Church-education programs
Printing scriptures and other materials
Doing family history research
Providing welfare and humanitarian efforts
Doing missionary work
Providing Church activities for fellowshipping among ward or branch members