IRS discusses charitable contributions; churches are not required to disclose the donations they receive.

Joseph F. Smith, during the April 1907 General Conference, states that the church "owes not a dollar that it cannot pay at once."

J. Reuben Clark makes a number of suggestions to Church auxiliaries; notes that, in 1938, the Church had a deficit of $100,000.

December 1947 issue of the Utah Economic Business Review publishes an entire issue dedicated to the Great Depression years (1929-1936); notes that 1932 was the worst year for employment in Utah.

N. Eldon Tanner is called as second counselor in the First Presidency during the October 1963 General Conference.

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.

D. Michael Quinn documents the wealth of Church leaders in the early/mid 20th century.

The IRS provides the text of "Rev. Rul. 78-41, 1978-1 C.B. 148" concerning a trust established to satisfy a hospital's malpractice claims.

IRS defines different approved charitable classes and definitions of charity.

Hinckley Questions and answers "is the church wealthy".

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

D. Michael Quinn discusses Henry D. Moyle and the practice of "baseball baptisms"; notes that, under Moyle, the Church spent $8 million more than it received in 1959.

Gordon B. Hinckley on why the Church maintains a reserve fund.

D. Michael Quinn surveys Church finances from the 1830s to 1990s.

The Church issues response to 1997 "Mormons Inc." story in Time magazine.

Gordon B. Dahl and Michael R. Ransom publish a paper on the relationship between self-interests and one's personal beliefs.

Lawrence F. Flake provides a listing of N. Eldon Tanner's church callings.

Florida Trend publishes an article on the ranch owned by the Church.

Gordon B. Hinckley refers to "invested reserve funds."

Ronald W. Walker discusses Heber J. Grant and the Utah Loan and Trust Company.

Text of Cornell 26 U.S. Code § 508 - Special rules with respect to section 501(c)(3) organizations.

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

SEC fines Quattro for Form 13F violations.

Ensign Peak Advisors, Inc.'s 2008 tax return.

Tax News reports on how Steven Miller, the commissioner of the tax-exempt and government-entities division of the IRS, would ensure NPOs are acting as charities.

The IRS publishes an early commensurate test takedown.

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

Yale Alumni Magazine reports that Yale University has 130,000 alumni as of May/June 2010.

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

The 2011 India Census lists population by religious community.

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

Bloomberg publishes a photo essay discussing the finances and assets of the Church such as the City Creek Center, Deseret Ranch, and its Real Estate.

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

The Salt Lake Tribune reports on the City Creek Mall and the Church's finances and assets.

David A. Bednar describes two basic principles that govern Church finance: budgeting for surplus and setting aside a reserve.

Leviticus 27:30 commands the children of Israel to tithe.

Paul says that the root of all evil is the love of money.

2013 mormon.org says Church donated $1 billion in cash and material assistance since 1985.

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

Sam Brunson summarizes the history of Church financial transparency.

Forbes reports on the wealth of the Sree Padmanabhaswamy Temple in India which come have estimate to be over $1 trillion.

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

Deseret News reports that LDS humanitarian efforts average $40 million per year.

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.

Fred Karger reports on the Church's finances; requests for any information demonstrating the Church is violating its tax-exempt status.

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

La Croix International reports on the German Bishop's Conference budget being cut in 2017; for 2017, its budget was €127 million.

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

Discussion of MormonLeaks uncovering 13 LLCs associated with the LDS Church on the ExMormon Subreddit.

Green Valley Investors LLC's Form 13 Information Table for quarter 1, 2018.

Edward Pentin reports on an investigation that revealed that the German Catholic Church and its 27 dioceses have a fortune of at least $31.2 billion.

The Sydney Morning Herald reports that the Catholic Church in Australia has funds of up to $30 billion.

Neuburgh Advisers LLC Form 13F for quarter 1, 2018.

Ashmore Wealth Management LLC quarter 1, 2018 SEC Report.

Argyll Research LLC quarter 1, 2018 SEC Report.

Riverhead Capital Management LLC's quarter 1, 2018 SEC report.

Tyers Asset Management LLC's quarter 1, 2018 13 F Holdings.

Neuburgh Advisers LLC's 13F Holdings for quarter 1, 2018.

Riverhead Capital Management LLC's quarter 1, 2018 SEC Report.

Glen Harbor Capital Management LLC's quarter 1, 2018 13F Holdings.

Cortland Advisers LLC Q1, 2018 SEC Report.

Cortland Advisers LLC's quarter 1, 2018 13F Holdings Report.

Flinton Capital Management LLC's quarter 1, 2018 13F Holdings.

Elkfork Partner LLC's quarter 1, 2018 13F Holdings.

MormonLeaks publishes a spreadsheet containing information from SEC Form 13F filings from 13 different companies connected to the LDS Church.

Investment Portfolios Connected to the LDS Church on the Mormon Leaks Website.

MormonLeaks article draws connections between various LLCs, their 13Fs, and the Church.

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

Gérald Caussé discusses the spiritual foundations of self reliance in the July 2018 issue of the Ensign.

Jim Walsh of the East Valley Tribune reports that City Creek Reserve is planning on doubling the size of its development project west of the Mesa temple.

Text of Ensign Peak Advisors, Inc.'s 2019 Tax Return.

Text of "Letter to an IRS Director" published on the Scribd Website.

David Nielsen's Linkedin profile.

Argyll Research LLC's 13f's from 2013 to 2019.

Whitney Asset Management LLC's 13f's from 2013 to 2019.

Green Valley Investors LLC's 13f reports.

Glen Harbor Capital Management LLC's 13f reports.

Tiverton Asset Management LLC's 13f's from 2013 to 2019.

Flinton Capital Management LLC's 13f's from 2013 to 2019.

Listing of Elkfork Partners LLC's 13fs.

The text of Lars Nielsen's "Letter to an IRS Director."

Full version of David Nielsen's "Letter to an IRS Director" posted on youtube (December 2019).

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.

Tad Walch in Deseret News reports on Church's response to $100 billion whistleblower.

Hal Boyd and Lynn Chapman lauds the idea that the Church "actually stays out of debt and saves for a rainy day."

Peter J. Reilly writes, "$100 Billion In Mormon Till Does Not Merit IRS Attention" in Forbes.

Church Newsroom publishes the First Presidency's Reply to the Whistleblower Report.

Thomas Burr, on twitter, reports that Mitt Romney that he is happy the Church has saved, not just for a rainy day, but for a rainy decade.

Paul Glader and Emma Penrod report on the Church's finances and the whistleblower report for Religion Uplugged.

Andrew L. Seidel argues that Congress should insist that religious organizations should file information with the IRS every year.

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

Church History Topics Essay on anti-polygamy legislation in the 19th century.

Church History Topics essay on the origin and development of tithing in Latter-day Saint history and practice.

Wall Street Journal reports on Ensign Peak Advisors , Inc. activities, "quietly built" $100 billion.

Peggy Fletcher Stack reports on the Church's $100 billion fund; quotes Julia Miner who argues that amassing wealth is opposed to the teachings of Christ.

Sam Brunson, in a series of tweets from February 2023, responds to the whistleblowing report of David Nielsen.

Ensign Peak's quarter 3, 2019, 13F Holdings report.

Ensign Peak's quarter 1, 2020, SEC report.

BBC News reports that a vault in the Sri Padmanabhaswamy Hindu Temple contained riches worth more than $20bn (£16bn).

Ensign Peak's quarter 2, 2020, 13F Holdings report.

Text of an audit of BYU published by BYU's Financial Services, November 2020.

Ensign Peak's quarter 3, 2020, SEC report.

Ensign Peak Advisory, Inc.'s quarter 3, 2022 SEC Report.

IRS Tax Exempt Organization Search for City Creek Reserve Inc.

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

The "About Us" page for Rights Equal Rights; they try to expose major donors towards supporters of Proposition 8.

Charity Commission for England and Wales publishes the report for the Church for year ending 2021.

The Church reports its global member count for 2021.

James Holt discusses the limitations of the 2021 census in England and Wales concerning religious identity and affiliation.

Church Newsroom reports that there were 199,054 Church members in Canada in 2021.

The 2021 Canadian Census lists 87,725 people who self-identify as Latter-day Saints.

Yale University reports an endowment worth $42,282,900,000 at the end of 2021.

Ensign Peak's quarter 4, 2020, 13F Holdings report.

Associated Press reports on the SEC Filing against the Church.

La Croix International reports that the German Catholic Bishops' Conference (VDD) has an annual budget of around $146 million, which is around 2% of the total resources of Germany's 27 dioceses.

James Huntsman files lawsuit with Lavely & Singer against the Church over misuse of tithing.

Key facts about the Church of England.

Nate Oman provides a legal history of the Church entity.

Ensign Peak's quarter 1, 2021, 13F Holdings report.

Ensign Peak's quarter 2, 2021, 13F Holdings report.

Ensign Peak's quarter 2, 2021, SEC report.

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.

The Church asks for dismissal of Huntsman lawsuit in California Central District court.

Judge Stephen Wilson characterizes Ensign Peak Advisory, Inc. as the primary investment vehicle of surplus tithing.

Paighten Harkins of of The Salt Lake Tribune reports federal judge Stephen Wilson dismissing Huntsman tithing lawsuit.

GuideStar profile on Ensign Peak Advisors, Inc. including nonprofit status and EIN.

Secular group in Australia comments on the lack of financial transparency of the Catholic Church.

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

Ensign Peak Advisors, Inc.'s quarter 4, 2021 13F Holdings.

The Church's 2022 "Caring for Those in Need" annual report reports a charitable expenditure of $1.02 billion.

Widows Mite Report Website compares the operating expenses saved by the Church and other institutions and companies (e.g, Yale; Microsoft) for 2022.

The Yale University Financial Report for 2021-2022 reports a value of $41.122 billion in the endowment, with total assets for the university reported at $54.72 billion.

Medical nonprofit, Novo Nordisk Foundation, published its 2022 financial report including on its endowment.

Investment manager Novo Holdings publishes its 2022 financial report.

Business Standards reports on the Sri Padmanabhaswamy temple's expenses; each month, its expenses is R. one crore or 10,000,000 rupees (approx. $120,000).

The Washington Post reports that Harvard University's endowment is $51.9 billion, followed by the University of Texas System with $42.9 billion.

The prri.org website discusses the number of adherents of various faiths in the USA; LDS account for 1.5% of US population in 2021.

Ensign Peak Advisors, Inc.'s quarter 1, 2022 SEC Report.

Financial disclosure for the Church in Australia.

Australian Census for 2021 reports that 57,868 listed themselves as a Latter-day Saint.

Tim Smith discusses what an Endowment is on Investopedia Website.

Ensign Peak Advisors, Inc.'s quarter 2, 2022 SEC Report.

Harvard's financial report for 2021, including endowment details and annual expenses.

The Economic Times reports on the Hindu temple in Tirupati, India: the Lord Venkateswara temple; reports it is worth $30 billion.

Jana Riess argues that the Church does not give enough in charity in light of its $100 billion fund.

Fortune reports that the Bill & Melinda Gates Foundation is the second-largest charitable organization in the world by assets with an endowment worth nearly $70 billion.

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).

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.

Text of Cornell 26 U.S. Code § 6033 - Returns by exempt organizations.

IRS publishes a tax guide for Churches and Religious organizations.

The IRS describes how nonprofits can and cannot interact with politics.

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

Utah Business Search for "Corporation of the Presiding Bishop of the Church of Jesus Christ of Latter-day Saints."

Listing of "Utah Property Management Associates, LLC" on the Utah Division of Corporation and Commercial Codes Website.

Listing of "The Tabernacle Choir at Temple Square" 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 "Deseret Soap" on the Utah Division of Corporation and Commercial Codes Website.

Listing of "Latter-Day Saint Humanitarian Center" on the Utah Division of Corporation and Commercial Codes Website.

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

Widows Mite Report publishes data relating to Ensign Peak's direct US stock holdings and the 13F filings of its LLCs.

Thomas G. Alexander reports that the Church increased its annual appropriation to BYU from $200,000 to $300,000 in 1934.

The Church website hosts an article on "Church Finances" in Church History Topics.

Homepage of the Mormon Tips Website.

Widows Mite Report estimates that if the Church's reserve fund was used like the endowment policy at BYU, all Church expenditures would be covered forever without need for any more donations.

Gospel Topics essay on Church finances and commercial businesses.

Charity Commission for England and Wales publishes the report for the Church for year ending 2023.

Text of the Church's finance report for 2023 in Canada.

ExchangeRates.org.uk's 2021 average conversion for pound sterling to US dollar.

The average conversion rate for Australian to US Dollars in 2021, according to ExchangeRates.org.uk.

The average conversion rate for Canadian to US Dollars in 2021, according to ExchangeRates.org.uk.

The "About Yale" page on the Yale University Website; notes it was founded in 1701.

GCatholic.org lists all 29 Roman Catholic dioceses in Germany.

Raise-Funds.com Website discusses how big endowments are generally.

Home page of the Website for Novo Nordisk.

As of 2023, Harvard has 25,266 undergraduate and graduate students, 19,639 faculty and staff and over 400,000 alumni worldwide.

Novo Holdings describes itself in an "About Us" page.

GCatholic.org Website gives an overview of the Catholic dioceses in Australia.

The average conversion rate for Danish Krone to US Dollars in 2022, according to ExchangeRates.org.uk.

World Population Review notes that there are 1,093,780,000 Hindus in India.

The World Population Review website reports that Kerala, India, has an estimated population of 35 million.

The Bill & Melinda Gates Foundation Fact Sheet reports a total for its endowment as $67.3 billion as of December 31, 2022.

Yale University Website provides statistics about the university, such as number of enrolled students and alumni.

D&C 119:3-4 reports the beginning of tithing in the Church in July 1838.

IRS IRC Section 4942, Taxes on Failure to Distribute Income - Carryover of Excess Distributions or Undistributed Income.

IRS Website discusses the function of Form 990.

Peggy Fletcher Stack and Tony Semerad report on the memorandum submitted to the Senate Finance Committee.

Ensign Peak Advisory, Inc.'s quarter 4, 2022 SEC Report.

SEC filing article addressed against the Church.

Church Newsroom publishes the Church's response concerning the SEC filing.

Business Standard reports on the budget for the Tirumala Tirupati Devasthanam Hindu Temple in India.

Jeff Diamant and Rebecca Leppert, in an article published by Pew Research, discuss why the U.S. Census does not ask about religion.

IRS reports that whistleblowers can be awarded between 15% to 30% of total proceeds collected, if the IRS moves ahead based on the information provided.

Salt Lake Tribune reports perspective of David Nielsen on Ensign Peak Advisors, Inc.

Transcription of CBS's "60 Minutes" coverage of the whistleblower report.

Church Newsroom publishes the Church's response to the CBS 60 Minutes Report.

Jacob Hess and Hal Boyd respond to the whistleblower report and the media discussion surrounding it in the Deseret News.

Scott D. Pierce of The Salt Lake Tribune discusses CBS's "60 Minutes" report; argues that David Nielsen came off very well in the segment while the Church did not.

Jana Riess writes an article for Religion News Service on the Church's wealth.

Nate Oman discusses the charge that the Church is hoarding wealth; argues that it appears that the Church is not, but the Church's lack of financial transparency means we cannot know for certain.

Paul Glader of Religion Unplugged publishes an article discussing David Nielsen's 60 Minutes Interview.

Aaron Miller, during an interview, estimates that if all market variables and church growth rates were entirely predictable, the Church could operate without additional tithing revenue for 16 years using Ensign Peak funds.

Charity Commission for England and Wales Website lists the essentials for reporting and accounts for charities; the Church is required to file annual financial statements in Wales and England.

The Church's financial statement for 2022 as required in Australia.

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

Tony Semerad reports on the Widows Mite Website and its findings for The Salt Lake Tribune.

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

News report of appeals court reinstating James Huntsman's lawsuit against the Church.

On Wikipedia's listing of wealthiest charitable foundations, Novo Nordisk Foundation ranks no. 1 with an endowment worth $120.2 billion.

Jana Riess publishes her decision to stop paying tithing to the Church in response to news of Church reserves.

Summary of annual financial reporting requirements according to Canadian law.

The Church's financial statement for 2023 as required in Australia.

SEC charges 11 institutional investment managers for Form 13F violations.

Widow's Mite project on largest SEC fines for 13(F) violations.

Church issues article about Church finances and how they are administered.

The average conversion rate for Canadian to US Dollars in 2021, according to ExchangeRates.org.uk.

The average conversion rate for Australian to US Dollars in 2023, according to ExchangeRates.org.uk.

Report detailing the expenditures and income of The Church of England.

La Croix International reports that the Church of England has approximately 20 million baptized members, of which just under a million regularly attend worship, based on 2022 data.

Deseret Management Corporation website lists for-profit corporations owned by the Church.