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- The Church of Jesus Christ of Latter-day Saints praised a court ruling dismissing a tithing lawsuit.
- The court found no evidence of misuse, emphasizing religious freedom in financial matters.
- The church highlighted its careful stewardship of tithing funds and global financial responsibilities.
SALT LAKE CITY — January's unanimous court ruling against James Huntsman's tithing lawsuit was an acknowledgement of the integrity of the use of tithing donations by The Church of Jesus Christ of Latter-day Saints, the church said Thursday in a news release.
A panel of judges from the U.S. 9th Circuit Court of Appeals ruled 11-0 in favor of the church on Jan. 31, finding that Huntsman's claims that the church misused tithing funds weren't worth a trial.
"Unanimous decisions of this nature are rare and remarkable," the church said in its statement Thursday, "and the judges sent a clear message in their ruling: 'No reasonable juror could conclude that the church misrepresented the source of funds for the City Creek project.'"
The way church leaders allocate tithing funds donated by members is governed by Latter-day Saint scripture, which established a council of 18 leaders to handle the role — the First Presidency, the Quorum of the Twelve Apostles and the Presiding Bishopric.
Thursday's statement reiterated that the council of leaders views tithing appropriation as a sacred responsibility.
"In the careful use of tithing funds, prophets act knowing they are ultimately accountable to the highest judge, the Lord Jesus Christ, for how these sacred donations are used. That stewardship weighs most heavily."
The statement also served as a general explainer and provided a window into the church's thinking on tithing and religious freedom, the operation of a major international church and the need for financial reserves.
Tithing and religious freedom
Huntsman sought the return of approximately $5 million he paid in tithing because he alleged the church had used tithing funds on commercial endeavors. The court ruled that Huntsman did not have evidence to prove his claim, but five of the judges also declared that U.S. law shields religions from government interference in their religious affairs — including how they spend donations.
The church reiterated Thursday that it should have the freedom of self-determination when it comes to managing tithing funds.
"Throughout the history of the church, whether in times of financial scarcity or plenty, few things are of greater concern or given greater care by church leaders than the use of consecrated tithing donations," leaders said in the statement. "How the Church of Jesus Christ, or any faith, administers its tithes and offerings is an important part of the freedoms afforded to religions as part of their sacred responsibilities."
Worldwide church operations
Thursday's statement also included a two-minute video clip of Elder David A. Bednar of the Quorum of the Twelve Apostles answering questions about the use of church finances in a 2023 interview at the Silicon Slopes Summit.
Responding to questions from Utah Jazz owner and Smith Entertainment Group Chairman Ryan Smith, Elder Bednar emphasized the way church leaders view the faith's mission and the major expenses of operating a global church.
"We have four overarching responsibilities," he said. He listed them this way:
- The mission of the church is to help you both learn about and live the teachings of Jesus Christ.
- To share that message with the world.
- To strengthen and unite families.
- To care for the poor and needy.
He noted the major annual costs to the church's maintenance of 20,000 meetinghouses and other facilities, along with what today has grown to 367 temples in operation, under construction or in planning stages.
In addition to those fixed costs, he noted that the church operates four major institutions of higher education — Brigham Young University, BYU-Idaho, BYU-Hawaii and Ensign College — adding that, "You don't have to be an accountant to figure out those are some big dollars." In fact, he restated what he had said in the past, that the church provides $1 billion a year to those schools.
He also said that the church spends $1 billion a year in humanitarian aid around the world.
The church's need for reserves
Thursday's statement said those global operations are evidence that the church is fulfilling the Biblical promise that if the people pay tithing, which it defines as giving 10% of one's income "to contribute to the Lord's work through his church," God will "open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it."
But Elder Bednar's statement in the accompanying video also reiterated church leaders' longstanding practice of following another Biblical principle related to Joseph's interpretation of Pharoah's dream about the seven years of plenty and seven years of famine — that it is prudent to use times of plenty to store up for leaner days.
The church maintains reserve funds to operate the church through potential future financial crises.
"It's necessary to maintain the mission of this church, which is to bless the lives of individuals and families," Elder Bednar said.
Thursday's statement made a similar point.
"Wise stewardship of these funds — and deeper understanding of how they are cared for by the church and protected by law — will ensure that the Lord's great work continues to bless millions of people throughout the world."
Two additional lawsuits related to tithing are pending in federal courts. One is before the 10th Circuit Court of Appeals in Denver. The other is in Utah District Court.
