Policy and Principles
“The stake president and bishop ensure that all Church funds are properly handled and accounted for according to current financial instructions. General principles are outlined in the following [paragraphs from the Church handbook]” (General Handbook: Serving in The Church of Jesus Christ of Latter-day Saints [2020], 34.6, ChurchofJesusChrist.org).
“The Lord has given bishops the sacred trust of receiving and accounting for the tithes and other offerings of the Saints (see Doctrine and Covenants 42:30–33; 119). Only the bishop and his counselors may receive tithes and other offerings. Under no circumstances should their wives, other members of their families, clerks, or other ward members receive these contributions. The only exception is when Aaronic Priesthood holders are assigned to collect fast offerings (see [General Handbook,] 34.4.2).
“Ward members give contributions to a member of the bishopric in a sealed envelope with a properly completed Tithing and Other Offerings form enclosed. Church members should not leave their donations unattended, such as by placing them in a contribution box or under the door of the bishop’s office.
“Checks should be made payable to the ward, not to the bishop or the Church. In units where members make payments electronically (such as direct deposit or automatic bill pay), payments should be deposited in the Church’s bank account as instructed by Church headquarters or the assigned area office.
“Only the stake president and his counselors should receive funds for the stake. They should maintain custody of the funds until the funds are recorded and prepared for deposit by a member of the stake presidency and a clerk” (General Handbook, 34.6.1).
STEP 1
The stake president and bishop ensure that all Church funds are properly handled and accounted for.
STEP 2
Ward members give contributions to a member of the bishopric in a sealed envelope with a properly completed Tithing and Other Offerings form enclosed.
STEP 3
Only the bishop and his counselors may receive tithes and other offerings. Under no circumstances should their wives, other members of their families, clerks, or other ward members receive these contributions. The only exception is when Aaronic Priesthood holders are assigned to collect fast offerings.
STEP 4
Church members should not leave their donations unattended, such as by placing them in a contribution box or under the door of the bishop’s office or the clerk’s office.