The IRS publishes the text of "Rev. Rul. 64-182, 1964-1 C.B. 186," the commensurate test.

Text of "H.R.13270 - An Act to reform the income tax laws" introduced in 1969.

IRS defines different approved charitable classes and definitions of charity.

Gordon B. Hinckley says "fixed percentage" of income will be "set aside to build reserves" for a "rainy day."

Gordon B. Hinckley describes "a portion of our annual budget" invested into reserves.

New York Times reports on the new Conference Center of the Church and how it reflects both the membership and financial growth of the Church.

Gordon B. Hinckley assures "tithing funds have not and will not be used" in City Creek Center.

HDB emphasizes downtown SLC development would not use tithing.

Church Newsroom first announces plans for downtown Salt Lake City redevelopment.

In 2006, Downtown Rising only had preliminary ideas of what CCC would be like.

KUTV reports HDB explaining mall money came from commercial real estate, not tithing.

Matthew C. Godfrey discusses one example of the history of corporation and the Church, the Utah-Idaho Sugar Company.

Deseret News reports tithing money isn't being used for CCC, developed through Property Reserve, Inc.

Church highlights their contributions to humanitarian efforts in 2007.

The IRS publishes an early commensurate test takedown.

Forum poster UB says CCC would add to the SLC skyline.

CCRI 2009 tax return.

RJO discuss Church humanitarian efforts and "a total of 30.7 million" from 1984 to 1997.

PRI 2010 tax return.

Deseret News reports on CCC the multiplying effect of jobs, and taxes.

JK, in an op-ed, quotes MG that CCC was to "protect" Temple Square and Church headquarters, definitely didn't make financial sense.

CCRI 2011 tax return.

Ensign Peak Advisors, Inc.'s 2011 tax return.

CCRI 2012 tax return.

Ensign Peak Advisors, Inc.'s 2012 tax return.

Deseret News reports on City Creek Center Cost cost at $1.5 billion and how much Taubman Centers Inc. has invested.

General Manager LW says CCC will be "operated exactly like every other Taubman center in our portfolio."

WSJ reports estimates that CCC would cost $420 million to $560 million.

GW reports on art installations in CCC.

CN describes jobs, square feet, parking, attributes of CCC.

The Church News reports on the opening of City Creek Mall.

TCI has a "long-term participating air space lease" with CCRI.

TCI's factsheet on how many jobs created by CCC.

Nate Oman defends CCC after Jana Riess calls it a moral failing.

Sam Brunson speculates on the tax status of rent from CCC.

Bloomberg publishes article on Church money, including a rough map of Church corporations.

Benjamin Van Loon describes City Creek Cente and also its historical context.

SLT reprints B article (edited) on CCC the year development finished, KBM says no tithing used.

DA publishes a CBRE-funded study on how CCC increased visitors, sales, and jobs.

PRI 2013 tax return.

CCC gets Best Retail Development award in 2013.

PF reports CCC cost more like $2 billion, and how much it made in sales first year.

Caitlin Kelly of New York Times reports no definitive cost from the Church, but quotes Dale Bills that City Creek Center was privately funded without public subsidies and without debt.

Caitlin Kelly of New York Times cites favorable and unfavorable opinions on City Creek Center.

PRI 2014 tax return.

Will Macht discusses CCC in urban planning terms, like foot traffic, block sizes, etc.

CCRI 2015 tax return.

Ensign Peak Advisors, Inc.'s 2015 tax return.

IRS says churches and other nonprofits can "engage in income-producing activities" under some restrictions.

Church gave $1.89 billion in assistance since 1985, says 2016 Latter-day Saint Charities report.

Oaks says Church humanitarian aid pre-2016 was $40 million yearly.

IRS goes over how for-profit subsidiaries work with their parent non-profits.

Church Public Affairs recounts contributions to humanitarian causes in 2016 by the Church.

IRS Website lists activities that are listed under "exempt purposes" in section 501(c)(3), such as charitable, religious, educational, and scientific organizations.

Church gave $2.07 billion in assistance since 1985, says 2017 Latter-day Saint Charities report.

Marisa Bomis of the Salt Lake Chamber of Commerce says City Creek Center cost $1.5 billion, original plan was to just renovate two malls.

MB, quoting LB, says the Church's 1.5 billion CCC was a "catalyst to attract another $3.5 billion in further investments to downtown in construction."

CCRI 2018 tax return.

Church gave $2.2 billion in assistance since 1985, says 2018 Latter-day Saints Charity report.

CN justifies CCC as an enhancement to SLC, an economic booster, and a tourist attraction.

Church Newsroom describes City Creek Reserve Inc., as "a real estate investment affiliate" of the Church.

Alby Gallun of Crain's Chicago Business reports that the Church purchased the south loop apartment tower in Chicago.

Church gave $2.3 billion in assistance since 1985, says 2019 Latter-day Saints Charity report.

Trinity Church builds a mixed-use $350 million glass tower behind their church.

IRS defines requirements to be a 501(c)(3) nonprofit, tax-exempt organization.

Lars Nielsen publishes "Letter to an IRS Director" that David Nielsen filed in IRS complaint, including a web of Church entities.

Sam Brunson, when addressing Ensign Peak Advisers and the Church, noted that, while Ensign Peak Advisers do not qualify as tax exempt, the church did not break the law.

The Washington Post reports on $100 billion Church fund allegations from David Nielsen.

Church gave $2.5 billion in assistance since 1985, says 2020 Latter-day Saint Charities report.

Tad Walsh in Deseret News reports Presiding Bishopric financial breakdown of the Church.

IRS Tax Exempt Organization Search for Ensign Peak Advisors, Inc.

IRS Tax Exempt Organization Search for Property Reserve, Inc.

The Church's listing on the "Nonprofit Explorer" Website.

Salt Lake County is minority LDS—46.89% in 2021.

CCC's Rules of Conduct, including open containers of alcohol.

GuideStar reports City Creek Reserve Inc's religious nonprofit status and EIN.

Michelle Boorstein of The Washington Post reports first on James Huntsman's lawsuit against the Church claiming misuse of tithing.

Nate Oman on history of church legal entity published in the Journal of Law & Religion.

Tony Semerad discusses the LDS Church's $100 billion fund in The Salt Lake Tribune.

At CCC, Kneader's Bakery has a full espresso bar.

M&C lists ads, current stores, and past stores at CCC.

David Nielsen submits a sworn statement on Ensign Peak Advisory Inc.'s tithing use in Huntsman lawsuit against the Church.

Tony Semerad in The Salt Lake Tribune reports on David Nielsen's new sworn statement for Huntsman lawsuit.

Tony Semerad in The Salt Lake Tribune reports on Church response to James Huntsman's tithing lawsuit.

Judge Stephen Wilson dismisses lawsuit claiming City Creek was paid for with tithing.

Paighten Harkins of The Salt Lake Tribune reports federal judge Stephen Wilson dismissing Huntsman tithing lawsuit, Wilson says Church didn't lie about City Creek funding.

GuideStar profile on Property Reserve, Inc. , including EIN and nonprofit information.

Nonprofit lookup website reports Ensign Peak Advisors, Inc.'s information.

James Huntsman lawsuit thrown out by federal judge Stephen Wilson, FOX 13 reports.

LWT website profiles CCC as one of its clients.

B's profile on TCI and identifies them as an REIT.

The Salt Lake Tribune reports on a fraud lawsuit filed against the Church by Laura Gaddy.

Jeff Bennion writes opinion piece defending the economic and moral soundness of the Church's investments.

Tim Smith discusses what an Endowment is on Investopedia Website.

IRS Website discusses the terms "support organization" and "integrated auxiliary" and their associated tax exemptions.

Tax Notes discusses Rev. Rul. 71-529; 1971-2 C.B. 234, concerning whether a NPO qualifies from exemption from Federal income tax.

IRS Websites states that churches and church-affiliated organizations are not required to file an annual information return.

IRS Assets Used for Exempt Purposes - Private Foundation Minimum Investment Return.

IRS Website lists organizations (e.g., an integrated auxiliary of a church) that are exempt from federal income tax under Internal Revenue Code section 501(a).

The IRS Website discusses the term "integrated auxiliary of a church"; it refers to a class or organization related to a church but are not such organizations themselves.

IRS publishes a tax guide for Churches and Religious organizations.

Listing of "Deseret Pasta" on the Utah Division of Corporation and Commercial Codes Website.

Listing of "Farm Management Company" on the Utah Division of Corporation and Commercial Codes Website.

Business Search listing for "The Church of Jesus Christ of Latter-day Saints."

Listing of "Temple Square Hospitality Corporation" on the Utah Division of Corporation and Commercial Codes Website.

Listing of "Elberta Valley Ag. " on the Utah Division of Corporation and Commercial Codes Website.

Listing of "Latter-day Saint Philanthropies" on the Utah Division of Corporation and Commercial Codes Website.

Listing of "Deseret Soap" on the Utah Division of Corporation and Commercial Codes Website.

Listing of "Joseph Smith Memorial Building" on the Utah Division of Corporation and Commercial Codes Website.

Listing of "Joseph Smith Memorial Building Meeting and Events" on the Utah Division of Corporation and Commercial Codes Website.

Listing of "Deseret Industries" on the Utah Division of Corporation and Commercial Codes Website.

Utah Business Search's listing for Ensign Peak Advisors, Inc.

Frequently asked questions concerning Form 13F are answered on the United States Securities and Exchange Commission's Website.

Nonprofit Law Blog discusses how an organization remains exempt under section 501(c)(3) of the Internal Revenue Code, such as being operated exclusively for one or more of the exempt purposes (e.g., religious; charitable; scientific).

Utah.gov's listing of Beneficial Life Insurance Company," (July 2023).

9th Circuit Court of Appeals reinstates part of James Huntsman's lawsuit against the Church about tithing use.

Tad Walch reports on the decision of the appeals court to reinstate James Huntsman's lawsuit against the Church.

Tad Walch reports that the 9th Circuit Court of Appeals vacated a previous ruling that reinstated James Huntsman's previously dismissed tithing lawsuit.