LDS Donation Guide (2026): Tithing, Online Giving, Fast Offerings, And Material Gifts

Clarification Note: This guide addresses financial and material contributions to The Church of Jesus Christ of Latter-day Saints (often referred to as the LDS Church), covering religious tithing, humanitarian aid, physical goods through Deseret Industries, and non-cash asset transfers.

Managing charitable contributions within The Church of Jesus Christ of Latter-day Saints requires navigating distinct categories of giving, specific tax protocols, and standardized administrative channels. Whether submitting your regular tithe, supporting local humanitarian relief, or arranging complex asset transfers, understanding the precise mechanisms used by Church financial services ensures your contributions are allocated accurately and remain fully tax-deductible under applicable tax codes.

The Core Categories of LDS Contributions

Giving within the Church is organized into specific funds, each carrying distinct ecclesiastical purposes and legal designations. Understanding these buckets ensures your funds reach the intended operational or benevolent objective.

1. Tithing

Tithing is defined doctrinally as the contribution of one-tenth of one's annual income or "increase." Administratively, tithing funds are directed to the Church’s general treasury. These unrestricted funds support:

• Construction and ongoing maintenance of temples, meetinghouses, and administrative facilities worldwide.
• Funding for Church Educational System (CES) entities, including Brigham Young University campuses, Ensign College, and Seminaries and Institutes of Religion.
• The production of global curriculum, translation services, digital apps, and family history research platforms like FamilySearch.
• Central administrative operations and missionary infrastructure support.

2. Fast Offerings

Fast offerings represent a consecrated fund intended specifically for compassionate community relief. Members traditionally abstain from two consecutive meals once per month (Fast Sunday) and donate at least the monetary equivalent of those meals.

• Unlike tithing, fast offerings are administered directly at the congregational level by the local bishop or branch president.
• Funds provide temporary, life-sustaining aid: groceries, urgent medical care, shelter, and essential utility payments for individuals within the ward boundaries regardless of membership status.
• Surpluses from local wards flow to stake and general Church welfare reserves to assist regions experiencing severe economic strain.

3. General Missionary and Ward Missionary Funds

Missionary work is supported via two distinct accounting paths:

• Ward Missionary Fund: Allocated exclusively to support specific full-time proselytizing or service missionaries called from your local congregation. These contributions are earmarked for individual missionary commitments maintained by the ward.
• General Missionary Fund: Pooled centrally at Church headquarters in Salt Lake City to support missionaries from areas lacking sufficient personal or local financial means, as well as to fund broad missionary technology, travel, and logistics worldwide.

4. Humanitarian Aid and Latter-day Saint Charities

Donations directed to Humanitarian Aid go directly to emergency disaster relief, maternal and newborn care, clean water initiatives, vision care, and wheelchair distributions across more than 190 countries. These funds operate on a strictly non-denominational basis, frequently in active partnership with global NGOs like UNICEF, the Red Cross, and Catholic Relief Services.

Contribution Methods: Online, Offline, and In-Kind Transfers

The Church provides multiple verified avenues for processing contributions, ranging from digital self-service tools to specialized brokerage services.

Step-by-Step: Utilizing the Church Online Donations System

The digital portal represents the most efficient, transparent method for financial stewardship. To use the online system securely:

1. Verify Your Church Account Credentials: Navigate to the official Church website and log in using your Church Account credentials. Ensure your Membership Record Number (MRN) is linked to your profile; without this link, your donations will not reconcile with your local unit's official year-end settlement records.
2. Access the Donation Interface: Select the donation platform via the website navigation or direct URL. Select the currency that aligns with your banking institution.
3. Designate Individual Amounts: Input your intended dollar amounts across the distinct line items (Tithing, Fast Offering, General Missionary, Ward Missionary, Humanitarian Aid, or Authorized Ward/Stake Activities).
4. Link Your Financial Account: Enter your bank's routing number and your checking or savings account number. The portal relies on direct Automated Clearing House (ACH) bank-to-bank transfers rather than high-fee consumer credit cards, ensuring 100% of the capital reaches the intended fund.
5. Review Legal Disclaimers and Submit: Confirm your transaction details. The portal notes that while the Church makes every effort to honor donor intent, contributions are recognized as the property of the Church to use in furtherance of its mission.
6. Download or Archive Transaction Receipts: The system generates an immediate confirmation number. Bank settlements generally complete within 24 to 72 business hours.

Donating Appreciated Assets, Stock, and Real Estate

Donors seeking to optimize personal income tax strategies frequently contribute non-cash assets. Donating appreciated long-term capital assets allows individuals to bypass capital gains taxes while receiving a fair-market-value tax deduction.

Appreciated Marketable Securities

To donate shares of publicly traded stock or mutual funds:

• Contact the Church Securities Division: Obtain the current routing instructions, including the receiving DTC clearing number and internal account details managed by the Church’s financial services unit.
• Initiate an In-Kind Transfer: Submit an instruction letter to your brokerage house detailing the exact ticker symbol, share count, and the specific ecclesiastical fund the transfer fulfills.
• Avoid Liquidating First: The broker must transfer the equity shares directly. Selling the assets personally prior to transferring proceeds triggers a taxable capital gains event that voids the targeted tax benefit.

Qualified Charitable Distributions (QCD) from IRAs

Individuals aged 70½ or older can execute Qualified Charitable Distributions directly from their Individual Retirement Accounts to the Church.

• A QCD counts directly toward satisfying your annual Required Minimum Distribution (RMD).
• The contribution is excluded from your adjusted gross income (AGI), providing substantial tax mitigation even for taxpayers claiming the standard deduction.
• Funds must be sent directly from the IRA custodian to the Church entity. Under IRS regulations, fast offerings cannot be funded via QCDs if they are perceived as earmarked for specific individuals or relatives.

Donating Material Goods to Deseret Industries (DI)

Deseret Industries functions as both an environmentally conscious thrift enterprise and an intensive vocational rehabilitation program. Physical donations support employment training for individuals re-entering the workforce.

Operational Guidelines for Material Gifts

Donors must provide items that are clean, intact, and safe for consumer reuse. Staff members evaluate goods upon drop-off and retain authority to decline items that present safety risks or high disposal liabilities.

Items Welcomed at Deseret Industries

• Apparel and Footwear: Clean adult, youth, and infant clothing, outerwear, work boots, and accessories.
• Home Furnishings: Sofas, dining room tables, dressers, undamaged bed frames, and nightstands.
• Electronics and Small Appliances: Functioning televisions, microwaves, audio systems, and vacuum cleaners.
• Leisure and Media: Books, musical instruments, athletic gear, and complete board games.

Items Excluded from Donation

• Hazardous materials including open wet-cell batteries, motor oil, household paints, and flammable liquids.
• Severely torn, stained, wet, or pet-damaged upholstered furniture and mattresses.
• Outdated consumer items lacking essential safety locks or units containing banned materials (e.g., older drop-side baby cribs).
• Major building materials, uncontained auto parts, and commercial plumbing fixtures.

Year-End Verification and Tax Settlement Protocol

Every December and January, congregations execute the annual financial verification process, formerly known as Tithing Settlement and now referred to as the Tithing Declaration. This ecclesiastical and administrative review provides financial accountability for both the member and the institution.

1. Scheduling the Consultation: Heads of household or individual adult members schedule a brief meeting with their local bishop or branch president.
2. Reviewing the Official Financial Statement: Download the official "Donor Statement" directly from the online donation portal or request a physical audit printout from the ward financial clerk.
3. Reconciling Missing Transactions: Cross-reference bank debits with listed credits. In-kind donations, direct-to-headquarters stock transfers, and adjustments made near December 31 may take several extra days to post to your official statement.
4. Declaring Tithing Status: The individual or family formally declares their tithing standing (Full Tithe Payer, Part Tithe Payer, or Non-Tithe Payer) based on their personal conscience, financial increase, and religious commitment.
5. Tax Filing Documentation: The official Church Donor Statement serves as legal substantiation for domestic and international tax authorities (such as the IRS in the United States, subject to standard 501(c)(3) guidelines). Retain this document alongside your standard tax records.

Frequently Asked Questions

Can I use a credit card to pay my LDS tithing or offerings?

No, the Church's online donation system does not accept credit cards for tithing, fast offerings, or other charitable donations. The system strictly utilizes direct ACH bank transfers from checking or savings accounts to avoid transaction processing fees, ensuring that all contributed funds are utilized for their designated religious or humanitarian purpose.

Are donations to the LDS Church tax-deductible?

Yes, contributions made directly to the Church are tax-deductible in the United States under Section 501(c)(3) of the Internal Revenue Code, provided you itemize deductions on your federal return. Deductibility rules in other nations depend on local charity laws and the specific legal registration of the Church entity operating within that country.

Where does humanitarian aid money go when I check that box?

One hundred percent of donations marked for "Humanitarian Aid" are allocated directly to global relief initiatives operated by Latter-day Saint Charities without administrative overhead deductions. These funds provide clean water, maternal healthcare, emergency disaster response, and agricultural support globally to recipients regardless of their religious affiliation.

What is the deadline for an LDS donation to count for the 2026 tax year?

Online donations submitted via ACH must be completed and timestamped prior to 11:59 PM Mountain Time on December 31, 2026. Hand-delivered cash or check donations given to a bishopric member must be received on or before December 31, 2026, to be posted to the 2026 calendar year statement.

How do I direct donations to a specific missionary serving from my ward?

Log in to the official Church online donation platform, locate the "Ward Missionary" category, and select the specific missionary's name from the dropdown menu populated for your ward. If donating to a missionary serving from a different ward, you must obtain that missionary's home ward unit number to ensure the funds transfer into the correct ward account.

Managing Your Charitable Giving Strategy

Executing your charitable goals within The Church of Jesus Christ of Latter-day Saints involves establishing clear financial processes that match your household budget and personal faith. Whether logging into the online donation portal to automate monthly contributions, packing functional household goods for Deseret Industries, or coordinating with your financial planner for stock transfers, verified recordkeeping protects your assets while supporting the global mission of the Church. Review your official Donor Statement through your online Church Account routinely to confirm all contributions are finalized, accurate, and ready for annual tax reporting.