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The LDS Church is the largest branch of the Latter Day Saint movement, with membership estimated at 16.6 million as of December 31, 2020. [7] The LDS Church was estimated to have received tithing donations totaling between $7 billion [8] [9] and $33 billion [10] USD in the year 2012 (equivalent to $9.3 billion to $43.8 billion in 2023 [11]).
The Church of Jesus Christ believes itself to be the restored self-same church as established in both the New Testament and Book of Mormon. The belief system of being Jesus Christ's church upon the earth is the reason for avoiding any other names as descriptive terms, even in a historical context. [2]
The General Handbook: Serving in The Church of Jesus Christ of Latter-day Saints is an on-line book of instructions and policies for leaders and members of the Church of Jesus Christ of Latter-day Saints (LDS Church). The contents are prepared by the church's First Presidency and Quorum of the Twelve Apostles.
The church's corporate arm, the Corporation of the President of the Church of Jesus Christ of Latter-day Saints, solicits donations for humanitarian relief with promises that all donations are ...
Church culture puts notable emphasis on the family, and the distinctive concept of a united family which lives and progresses forever is at the core of Latter-day Saint doctrine. Church leaders encourage members to marry and have children, and as a result, Latter-day Saint families tend to be larger than average.
In common with other Restorationist churches, the LDS Church teaches that a Great Apostasy occurred. It teaches that after the death of Jesus and the Twelve Apostles, the priesthood authority was lost and some important doctrinal teachings, including the text of the Bible, were changed from their original form, thus necessitating a restoration prior to the Second Coming.
According to the LDS Church, most of its revenues come in the form of tithes and fast offerings contributed by members. [21] Tithing donations are used to support operations of the church, including construction and maintenance of buildings and other facilities, and are transferred from local units directly to church headquarters in Salt Lake City, where the funds are centrally managed.
A federal lawsuit alleges the investment arm of The Church of Jesus Christ of Latter-day Saints misused hundreds of thousands of dollars.