Relevant Corporations

Why did the Church build a mall?

Primarily to improve downtown Salt Lake City.[10] At the time, downtown Salt Lake was in an economic downturn and urban blight neighbored key Church properties.[11] Church headquarters and Temple Square are in downtown Salt Lake City,[12] so the Church has a vested interest in making it a nice place to live, work, and visit.[13] They decided that the City Creek Center urban redevelopment project was the best way to do that.[14]

Is that a normal thing for churches to do?

No, not really, at least not at this scale.[15] But it is something churches can legally do.[16]

How much did it cost?

The actual cost is not public information, but most estimates are around $1.5 billion.[17] When the Church started developing the mall, local interest groups raised another $3.5 billion to improve more of downtown.[18]

Did tithing pay for it?

No.[19] City Creek was privately funded, didn't use government subsidies, and didn't incur debt.[20] The mall was developed by Church real-estate entities, City Creek Reserve and Property Reserve.[21]

But really though? What about gains from invested tithing—wasn't there a lawsuit or a whistleblower report about that?

Though tithing wasn't used, returns from invested tithing[22] were used to develop City Creek.[23]

A whistleblower's report from former Ensign Peak Advisors employee David Nielsen[BIO] claimed tithing was spent on City Creek.[24] That claim became the basis for a lawsuit from former member James Huntsman.[BIO][25] Huntsman's lawsuit was dismissed by a federal court on September 10, 2021.[26] The judge ruled there was a difference between tithing and funds from invested tithing and found the Church committed no fraud in the funding of City Creek. [27]

However, on August 7, 2023, the 9th Circuit Court of Appeals reinstated James Huntsman's lawsuit against the Church.[28] The decision to reinstate the lawsuit was later vacated (canceled or rescinded) on March 1, 2024.[29]

Are gains from invested tithing sacred? Should that money be used on a mall?

Maybe. Court documents show that Ensign Peak Advisors employees consider the funds they manage to be sacred, even if used for a project like City Creek.[30]

Couldn't the Church have used City Creek development money to feed or house people instead?

Yes, but they didn’t.

But shouldn’t they have?

Maybe? Although the Church spends a portion of its annual budget on direct humanitarian assistance as well as supporting welfare programs,[31] some people think City Creek isn't justified by comparison.[32]

Others think City Creek is a reasonable expenditure.[33]

Is this an example of the Church trying to take over Salt Lake City?

Probably not. Salt Lake City Mayor (at the time) Ralph Becker (D)[BIO] said, "If the LDS Church was not so sensitive and responsive to community concerns, that could be a problem. But in my experience, at the Legislature and on the Planning Commission, the LDS Church has bent over backward to try and be responsive to community goals — and to a community vision that isn't necessarily the same as what their vision is."[34]

Other officials shared this sentiment,[35] while some were less warm.[36]

Does the Church enforce standards like modest dress at the mall?

No. However, Taubman Centers Inc. does have a standard code of conduct for the mall,[37] and for a dress code, aside from “No shirt, no shoes, no service,” you can pretty much wear what you want.[38]

Can you buy coffee, alcohol, or tobacco in the mall?

Yes. Shoppers can buy coffee, tea, alcohol, and tobacco in the mall.[39] Drinking is limited to licensed restaurants (e.g., Cheesecake Factory),[40] and there is no smoking in the mall.[41]

Isn’t that hypocritical?

Possibly. Mall vendors sell to the Salt Lake City public—the majority of whom are not members of the Church.[42] Also, Taubman Center,[43] a non-LDS private corporation "owns and operates the retail components of City Creek."[44]

Is the mall closed on Sunday?

Yes.[45] It's also closed after 8 or 9 p.m. on other days of the week.[46]

What’s the mall like?

City Creek Center is 23 acres of shopping, dining, and residences.[47] There’s a huge retractable glass roof,[48] a skybridge across Main Street,[49] lots of greenery,[50] art,[51] a fountain with fire and water,[52] and an artificial river with fish in it.[53]

Does the Church make money off it?

Yes.[54] As an owner and shareholder, the Church gets paid when the mall does well.[55]

Are City Creek profits taxed?

Some of it. The IRS recognizes City Creek Reserve, Inc. as a non-profit organization.[56] Income that falls outside of the scope of its non-profit status is taxed.[57]

Does the Church pay property tax on the mall?

Yes. The various mall properties are valued by the Salt Lake County auditor and taxed accordingly.[58]

Has the mall revitalized the downtown economy?

Yes, it seems to contribute to the economic health of Salt Lake City.[59] City Creek Center employs over 2,000 people and has attracted millions of visitors.[60] The first year it was open, retail sales for all of downtown SLC went up 36%.[61]

Is the mall environmentally friendly?

Reasonably friendly, for a mall. The mall recycled half the rubble from demolitions in the mall's construction, favors public transit and walkability, and employs energy- and water-saving techniques.[62] The U.S. Green Building Council LEED-certified City Creek Center in 2012.[63]