The Council on the Disposition of the Tithes (also known as the Council on the Disposition of Tithing) is a leadership body in The Church of Jesus Christ of Latter-day Saints, composed of the First Presidency

First Presidency (LDS Church)

The First Presidency is the presiding or governing body of The Church of Jesus Christ of Latter-day Saints . It is composed of the President of the Church and his counselors. The First Presidency currently consists of President Thomas S. Monson and his two counselors, Henry B...

, the Presiding Bishopric

Presiding Bishop (LDS Church)

The Presiding Bishop of The Church of Jesus Christ of Latter-day Saints is a priesthood calling with church-wide authority. The Presiding Bishop is the highest leadership position within the church's Aaronic priesthood.-Presiding Bishopric:...

, and Quorum of the Twelve Apostles. The Council determines how the tithing

Tithe

A tithe is a one-tenth part of something, paid as a contribution to a religious organization or compulsory tax to government. Today, tithes are normally voluntary and paid in cash, cheques, or stocks, whereas historically tithes were required and paid in kind, such as agricultural products...

 funds of the church will be spent. The Council oversees revenue, investments and expenditures valued at billions of dollars per year. While the Church employs an independent auditing department which provides an annual report to the Church, it has not published full financial reports since 1959.

The Council was established by church founder Joseph Smith, Jr. on 8 July 1838. As of April 2009, the members of the Council are:

See also

• Council of the Church
  Council of the Church
  In The Church of Jesus Christ of Latter-day Saints, the Council of the Church is the supreme governing body of the church which holds the power to make the final decision on any spiritual matter that will affect any member of the church. Its existence and status are uncertain and controversial, and...
  
  
• Common Council of the Church
  Common Council of the Church
  In The Church of Jesus Christ of Latter-day Saints, the Common Council of the Church is a body of the church that has the power to discipline or remove the President of the Church or one of his counselors in the First Presidency due to misbehavior. Its existence and status are uncertain and...
  
  
• Finances of The Church of Jesus Christ of Latter-day Saints
  Finances of The Church of Jesus Christ of Latter-day Saints
  Finances of The Church of Jesus Christ of Latter-day Saints are similar to other non-profit and religious organizations, where the principal source of funding comes from the donations of its members and the principal expense is in constructing and maintaining facilities.When the LDS Church takes...