LDS Tithing Donations: A Comprehensive Guide To Giving Online And In Person (2026)

Tithing in The Church of Jesus Christ of Latter-day Saints is an essential spiritual practice rooted in ancient scripture and modern revelation. Defined as contributing one-tenth of one's annual interest or income, tithing funds the construction of temples, meetinghouses, worldwide missionary efforts, church educational programs, and humanitarian operations. While the spiritual commitment remains constant, the logistics of submitting tithes and other offerings have adapted to modern financial infrastructure.

Whether contributing through official digital portals, using traditional physical envelopes with local priesthood leaders, or transferring non-cash financial assets, understanding the verified donation methods ensures your financial gifts are properly routed, securely recorded, and compliant with standard charitable deduction guidelines.

Understanding the Categories on the Official Donation Slip

Before choosing a method to submit funds, it is crucial to understand the distinct accounting categories established by the Church. Both the physical paper slip and the digital donation interface use standardized categories to track charitable receipts.

• Tithing: Designated strictly as the foundational ten percent donation on income or annual financial increase. These funds are pooled globally into the Church’s general fund to build chapels, maintain temples, produce curriculum, and sustain worldwide church administration.
• Fast Offerings: Voluntary funds donated typically on Fast Sunday (the first Sunday of the month) alongside personal fasting. These donations remain under the stewardship of local ward bishops and branch presidents to provide immediate food, housing, medical aid, and emergency relief for individuals and families in need within the local community and worldwide.
• General Missionary Fund: Contributions supporting the worldwide missionary department. These funds help subsidize missionaries from areas with limited financial resources so they can fulfill full-time service.
• Ward Missionary Fund: Direct contributions tied to a specific local congregation to help fund full-time missionaries called directly from that ward or branch.
• Humanitarian Aid: Discretionary contributions funneled into global emergency response, clean water initiatives, maternal health programs, and disaster relief through Church welfare services, distributed regardless of the recipients' religious affiliation.
• Other / Authorized Collections: Specific temporary funds established by local leadership for ward youth camps, activities, or specially authorized localized projects.

Sacred Financial Stewardship

All contributions designated to specific categories are handled as sacred trust funds. While local and general authorities make every effort to apply funds according to designated donor preferences, official policy notes that contributions become the property of the Church and may be allocated at Church discretion to further its overall religious and charitable mission.

Online Donations via ChurchofJesusChrist.org and Member Tools

The Church’s official digital platform provides the most secure, trackable, and administratively efficient method to submit contributions. Digital processing reduces manual clerical burdens on local ward clerks and provides immediate electronic transaction receipts.

Technical Requirements and Profile Setup

Submitting donations online requires an active Church Account linked directly to your Membership Record Number (MRN).

1. Retrieve Your MRN: Your Membership Record Number is located on your temple recommend, through your profile on the Member Tools mobile application, or by asking your ward clerk.
2. Access the Donation Portal: Log into the official Church website using your verified credentials and navigate to the Donations section under the personal account menu.
3. Establish Secure Payment Links: The Church accepts electronic funds transfers (EFT) using Automated Clearing House (ACH) protocol directly from checking or savings accounts. To protect financial integrity and prevent high merchant processing fees that diminish charitable resources, credit cards and debit cards with processing fees are generally not supported for standard tithes in the United States and Canada.
4. Confirm Routing and Account Numbers: Input your routing transit number (RTN) and bank account number accurately. Micro-deposit verification or immediate account authentication may be required depending on your banking institution.

Executing an Online Donation

Once the payment profile is active, complete the contribution by executing the following steps:

1. Navigate to the Make a Donation tab.
2. Enter the specific dollar amounts in the corresponding categories (e.g., Tithing, Fast Offering, Humanitarian).
3. Select your linked bank account from the payment selection dropdown menu.
4. Verify the total dollar amount and click Submit.
5. Save or print the transaction confirmation number. The transaction typically posts to your commercial bank within one to three business days, and the official status changes from "Pending" to "Processed" on the Church portal.

In-Person Donations: The Traditional Bishopric Protocol

Members preferring physical transactions continue to use the established in-person process. The Church maintains a structured protocol to safeguard both donor confidentiality and the physical safety of handling cash and checks.

Completing the Tithing and Other Offerings Slip

Physical slips (formally designated as the Tithing and Other Offerings slip) are kept in the foyer of meetinghouses, adjacent to clerk offices, or provided directly by the bishopric.

• Donor Identification: Print your full legal name, current physical address, and ward name clearly at the top of the slip. Including your MRN ensures funds are accurately allocated if multiple members share similar names.
• Categorization: Write the exact currency amount next to each designated fund. Total the items at the bottom of the slip.
• Payment Media: If paying by check, make the check payable to the local unit name (e.g., "Centerville 4th Ward"). Ensure the numerical amount matches the written legal line on the check. For cash donations, specify exact currency denominations when practical.

Authorized Priesthood Custody

Physical donations must never be left unattended on desks, dropped into unsecured boxes, or handed to auxiliary leaders, youth leaders, or ward clerks.

According to official Church administrative policy, physical donation envelopes must be handed directly to a member of the Bishopric (the Bishop, First Counselor, or Second Counselor) or, in branches, the Branch Presidency.

Following Sunday services, two authorized individuals—a member of the bishopric and a ward clerk—jointly open every envelope, verify that physical contents match the written paper slips, enter the records into the Church’s financial software, and make a secured night drop at an authorized commercial bank repository.

Non-Cash Contributions: Stocks, Securities, and Retirement Accounts

For complex estate planning, capital gains management, or high-net-worth stewardship, the Church maintains a dedicated Donations Services department to receive non-cash assets.

Donating Appreciated Marketable Securities

Donating long-term appreciated public stocks, bonds, or mutual funds directly to the Church allows donors to potentially eliminate capital gains tax liabilities while claiming a charitable tax deduction for the fair market value of the security.

• Direct In-Kind Transfer: Assets must be transferred electronically via Depository Trust Company (DTC) directly to the Church's brokerage account. Do not liquidate the stock first; selling the asset yourself generates a taxable event.
• Notification Requirements: Submit an official Notification of Stock Transfer form to the Church’s Finance and Records Department. Because brokerage transfers often arrive without complete donor details, this notification ensures the gift is credited to your MRN.

Qualified Charitable Distributions (QCDs)

Individuals aged 70½ or older can donate funds directly from a traditional Individual Retirement Account (IRA) to the Church through a Qualified Charitable Distribution. This satisfies mandatory Required Minimum Distributions (RMDs) without increasing adjusted gross income (AGI), providing direct tax relief while funding tithing or general church welfare initiatives.

Method Comparison: Tithing and Donation Options

Year-End Tithing Declaration and Tax Substantiation

At the conclusion of each calendar year, usually between September and December, ward bishops schedule individual meetings known as Tithing Declaration (formerly Tithing Settlement).

The Declaration Process

Tithing Declaration allows members to sit down with their bishop to review their yearly financial record, confirm that personal contributions match local accounting files, and verbally declare their status as a full-tithe payer, part-tithe payer, or non-tithe payer. This is an accounting audit combined with a personal spiritual review of one's covenants.

Obtaining Tax Statements in 2026

For United States federal income tax returns and state deductions, charitable contributions must be substantiated through formal documentation.

• Digital Statements: Official Year-End Statements for the 2025 calendar tax year become available on the Church Online Donations portal by mid-January 2026. Members can download and print official IRS-compliant documentation that lists every transaction, category, and date.
• In-Person Hard Copies: Ward clerks generate physical Official Tax Summaries by late January for members who do not access the digital tools or who request paper documentation for their tax filings.
• Third-Party Transfers: Statements for stock contributions, real estate gifts, or direct IRA distributions are generated and mailed directly from the Church Headquarters Finance Department rather than local wards.

Frequently Asked Questions

Can I pay my LDS tithing with a credit card to earn travel rewards?

No, the Church does not accept credit cards for standard tithing and fast offerings in the United States and Canada.

To minimize substantial merchant processing and interchange fees that detract from sacred funds, online donations require a direct ACH electronic transfer from an established checking or savings account.

How quickly does an online donation appear on my member financial record?

An online donation appears on your donor history dashboard immediately as "Pending."

The transaction typically finalizes and clears your personal bank account within one to three business days, after which the official status transitions to "Processed," updating both local ward accounting files and your central church tax history.

What should I do if I hand my tithing envelope to someone other than the Bishopric?

You should immediately contact the individual who received it and escort the contribution directly to an authorized member of the Bishopric.

Official church policy strictly dictates that only the Bishop, First Counselor, or Second Counselor may receive physical donations. Ward clerks, primary leaders, elders quorum presidencies, and youth advisers are not authorized to accept funds from members.

Are donations to the Ward Missionary Fund tax-deductible if they support my own child?

Yes, contributions to the ward missionary fund are generally tax-deductible in the United States under standard charitable guidelines.

Because funds donated to the Church become the unrestricted property of the organization to be dispersed according to administrative needs, payments made to support a missionary are categorized as contributions to the Church's general ecclesiastical operations rather than direct financial gifts to a specific individual.

Can I view my donation history if I relocate to a new ward mid-year?

Yes, your centralized online donation history remains permanently attached to your Membership Record Number.

When your membership records transfer to a new ward or stake, your historical electronic records, pending payments, and printable year-end tax documentation automatically transfer with your Church Account profile.

Strengthening Your Financial Stewardship

Submitting tithes and charitable offerings in The Church of Jesus Christ of Latter-day Saints represents an ongoing partnership of personal sacrifice and institutional accountability. Utilizing the official digital platform at ChurchofJesusChrist.org or the Member Tools application guarantees immediate, highly secure processing while relieving local congregational leadership of physical deposit logistics.

If you prefer physical envelopes or plan to manage appreciated stock transfers, review your contributions routinely through your online profile to confirm all designations are accurate before the annual Tithing Declaration season. Coordinate directly with your ward clerk or a member of your local bishopric to resolve any discrepancies on your account.