The $100 Billion Fund

446 Primary Sources

Date
Summary
Feb 3 - Feb 3 AD

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

Apr 9, 1884

John Taylor states that outsiders don't need to know about church finances.

Apr 1907

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

Jan 23, 1939

J. Reuben Clark reports in his journal that the Church's expenditure was between $800,000 to $900,000 more than their revenues for 1938.

1940

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

Apr 1940

J. Reuben Clark teaches the importance for the Church and individuals to be free from debt; warns against living beyond one's income.

Dec 1947

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.

1960

Mario Stephen Depillis reports that, by the late 1950s, the Bishop's Storehouse had resources to the value of $50 million.

Oct 1963

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

1964

The IRS publishes the text of rule 64 182.

Jan 1964

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

1965

Ernest L. Wilkinson addresses the faculty of BYU; discusses the importance of paying a full tithe.

Aug 1969

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

May 1976

D. Michael Quinn, in a thesis, discusses the Church's finances in the 19th and 20th century.

May 1976

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

May 1976

D. Michael Quinn documents the income of George Albert Smith while a General Authority and President of the Church.

1978

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.

Oct 1979

During General Conference, N. Eldon Tanner describes his philosophy for financial "constancies."

1980

IRS defines different approved charitable classes and definitions of charity.

Apr 1982

In April 1982 General Conference, Gordon B. Hinckley gives a talk titled "Tithing: An Opportunity to Prove Our Faithfulness."

Oct 1985

Hinckley Questions and answers "is the church wealthy".

1986

IRS discusses the commensurate rule; if an organization meets the test outlined in Rev. Rul. 64-182, "exemption will not be foreclosed."

Apr 1991

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

Jun 30, 1991

AR reports on the web of LDS corporations.

Dec 1993

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.

Oct 1995

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

Oct 1995

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

1996

Commissioner of Internal Revenue Margaret Richardson describes IRS regulations that exempt integrated auxiliaries of churches from filing information returns.

Jun 1996

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

Aug 15, 1996

SEC fines Cabot Money Management, Inc for Form 13F violations.

Aug 2, 1997

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

Aug 4, 1997

Time Magazine reports on the Church's finances in 1997; estimates its total worth to be $30 billion.

Sep 1999

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

Feb 6, 2000

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.

2001

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

May 7, 2001

SEC fines Joel R. Mogy Investment Counsel for Form 13F violations.

Dec 1, 2001

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

Oct 2002

Robert D. Hales delivers a talk in Conference entitled, "Tithing: A Test of Faith with Eternal Blessings."

Apr 2003

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

2004

Ronald W. Walker discusses Heber J. Grant and the Church's financial problems in 1893.

2004

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

2006

2006 Financial report for Brigham Young University.

Aug 17, 2006

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

Nov 17, 2006

Deseret News reports on the Church's finances; is informed that "billions of dollars change hand" each day by Ensign Peak.

2007

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

2007

EPAI 2007 tax return.

Aug 15, 2007

SEC fines Quattro for Form 13F violations.

Sep 13, 2007

NDTV reports that the Hindu Temple in Tirupati, India, is the richest temple in the world, with collections of 750 crore rupees (approx. $90 million).

2008

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

Jan 10, 2008

Church highlights their contributions to humanitarian efforts in 2007.

Apr 25, 2008

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.

Apr 30, 2008

Text of the audit of some of the Church's Non-For-Profit organizations.

May 2, 2008

The IRS publishes an early commensurate test takedown.

Jul 29, 2008

Nonprofit Law Blog reports that Steven T. Miller, commissioner of the IRS' tax-exempt and government-entities division, announced the IRS's commitment to the Commensurate Test.

Dec 31, 2009

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

2010

Ensign Peak Advisors, Inc.'s 2010 tax return.

May 2010 - Jun 2010

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

Aug 16, 2010

Ellis Carter discusses the Commensurate Test on the Charity Lawyer Website.

2011

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

2011

2011 Census for India reports that there are ~19 million Hindus in Kerala.

2011

The 2011 India Census lists population by religious community.

Jul 5, 2011

Vikas Bajaj reports on the discovery of $22 billion of gold and jewellery in the Kerala Temple.

2012

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

Jan 27, 2012

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

Jul 12, 2012

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.

Jul 18, 2012

Caroline Winder of Bloomberg reports "how the Mormons make money" and describes various Church corporations.

Jul 18, 2012

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

Aug 12, 2012

Reuters and Ryan Cragun estimate that the Church is worth $40 billion.

Oct 5, 2012

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

2013

Ensign Peak Advisors, Inc.'s 2013 tax return.

2013

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

2013

D&C 119 teaches that "the tithing of my people" is required by God as "a standing law unto them forever."

2013

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

2013

Malachi 3:10 teaches the importance of tithing and God's promises to those who tithe faithfully.

2013

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

2013

Jacob warns against pursuing wealth before the kingdom of God.

Jan 17, 2013

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

2014

Ensign Peak Advisors, Inc.'s 2014 tax return.

2015

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

2015

Samuel D. Brunson publishes a history of the Church's financial transparency in Dialogue.

2015

Sam Brunson summarizes the history of Church financial transparency.

Aug 27, 2015

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

Nov 13, 2015

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

2016

Terri Lynn Helge of Texas A&M University School of Law summarizes requirements and tests for tax-exempt organizations.

2016

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

May 4, 2016

LDS Daily publishes a listing of various church assets.

Jul 12, 2016

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

Jul 12, 2016

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

Sep 14, 2016

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

Sep 14, 2016

The Salt Lake Tribune reports that the Church purchased a 32-story apartment complex across from the temple and stake center in Philadelphia.

Sep 15, 2016

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

Dec 15, 2016

Huffington Post publishes an article on the Church's finances; argues that it should be paying taxes.

Dec 15, 2016

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

2017

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

2017

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

2017

Ensign Peak Advisors, Inc.'s 2017 tax return.

Mar 13, 2017

La Croix International reports on the German Bishop's Conference budget being cut in 2017; for 2017, its budget was โ‚ฌ127 million.

Apr 5, 2017

Marisa Bomis of the Salt Lake Chamber describes the construction plans of City Creek Center.

2018

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

2018

Ensign Peak Advisors, Inc.'s 2018 Tax Return.

2018

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

2018

The Quarter 1 2018 SEC report for Flinton Capital Management LLC on the United States Securities and Exchange Commission Website.

2018

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

Jan 1, 2018

Barbara Woolsey reports that the Catholic Church in Germany collected $7.1 billion in tax in a year and has assets of around $31.2 billion.

Jan 2, 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.

Feb 11, 2018

ABC News Australia reports on an investigation showing that the Catholic Church in Australia has an estimated wealth of $30 billion.

Feb 12, 2018

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

Mar 2, 2018

Mormon Newsroom reports on Gรฉrald Caussรฉ teaching the importance for financial self-reliance.

Mar 31, 2018

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

Apr 16, 2018

Deseret News reports Russell M. Nelson teaching that tithing breaks the poverty cycle.

May 7, 2018

Ashmore Wealth Management LLC quarter 1, 2018 SEC Report.

May 7, 2018

Ashmore Wealth LLC quarter 1, 2018 SEC report.

May 7, 2018

Argyll Research LLC quarter 1, 2018 SEC Report.

May 7, 2018

Argyll Research quarter 2, 2018 13F holdings report.

May 8, 2018

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

May 8, 2018

Tiverton Asset Management LLC's quarter 1, 2018 SEC Report.

May 8, 2018

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

May 8, 2018

Tiverton Asset Managemente LLC's quarter 1, 2018 13F Holdings.

May 8, 2018

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

May 8, 2018

Tyers Asset Management LLC's quarter 1, 2018 SEC Report.

May 8, 2018

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

May 9, 2018

Meadow Creek Investment Management LLC's quarter 1, 2018 13F Holding report.

May 9, 2018

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

May 9, 2018

Meadow Creek Investment Management LLC's quarter 2, 2018 SEC Report.

May 9, 2018

Cortland Advisers LLC Q1, 2018 SEC Report.

May 9, 2018

"Glen Harbor Capital Management LLC's SEC report for quarter 1, 2018.

May 9, 2018

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

May 9, 2018

Green Valley Investors LLC's 13F Holdings for quarter 2, 2018.

May 10, 2018

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

May 10, 2018

Elkfork Partners LLC's quarter 1, 2018 SEC Report.

May 10, 2018

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

May 22, 2018

Church Newsroom releases an article and Q&A on Church finances, including on reasoning behind reserves and investment.

May 29, 2018

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

May 29, 2018

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

May 30, 2018

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

May 30, 2018

Press release from MormonLeaks Newsroom announcing the connection of "Mormon Church" to "$32 billion of Investments."

May 30, 2018

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

May 30, 2018

KUTV covers Mormonleaks connecting $32 billion to Church-associated LLCs.

May 31, 2018

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

Jul 2018

Gรฉrald Caussรฉ discusses the importance of financial self-reliance in the July 2018 issue of the Ensign.

Jul 2018

Gรฉrald Caussรฉ discusses the spiritual foundations of self reliance in the July 2018 issue of the Ensign.

Aug 8, 2018

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

Sep 30, 2018

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.

2019

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

2019

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

2019

Text of David Nielsen 's affidavit concerning Ensign Peaks Advisors, Inc., submitted to the U. S. Senate Finance Committee.

2019

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

Aug 12, 2019

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

Sep 2019

David Nielsen's Linkedin profile.

Nov 13, 2019

Ashmore Wealth Management LLC's 13fs from 2013 to 2019.

Nov 13, 2019

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

Nov 13, 2019

Ensign Peak LLC's 13f's from 2012 to 2019.

Nov 13, 2019

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

Nov 13, 2019

Listing of Neuburgh Advisers LLC's 13's from 2013 to 2019.

Nov 13, 2019

Green Valley Investors LLC's 13f reports.

Nov 13, 2019

Listing of Riverhead Capital Management LLC's 13f's.

Nov 13, 2019

Glen Harbor Capital Management LLC's 13f reports.

Nov 13, 2019

Listing of Cortland Advisers LLC's 13fs on the SEC Website.

Nov 13, 2019

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

Nov 14, 2019

Meadow Creek Investment Management LLC's 13's from 2013 to 2019.

Nov 14, 2019

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

Nov 14, 2019

Tyers Asset Management's 13'fs from 2013 to 2019.

Nov 14, 2019

Listing of Elkfork Partners LLC's 13fs.

Dec 11, 2019

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

Dec 11, 2019

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

Dec 15, 2019

Lars Nielsen's video "Letter to an IRS Director" posted on youtube (December 2019).

Dec 16, 2019

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

Dec 16, 2019

Paul Glader reports on the whistleblower report and the Church's finances for Religion Unplugged.

Dec 17, 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.

Dec 17, 2019

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

Dec 17, 2019

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

Dec 17, 2019

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

Dec 17, 2019

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

Dec 17, 2019

James Goldberg notes that paying tithing is not only a financial transaction but it also a demonstration of faith.

Dec 17, 2019

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

Dec 17, 2019

Deseret News reports on Church response to whistleblower report, including description of Beneficial Life bailout.

Dec 17, 2019

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

Dec 18, 2019

Lars Nielsen explains to Newsweek on why he published letter to an IRS director.

Dec 19, 2019

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.

Dec 20, 2019

Tad Walch reports on how tithing and donations are used by the Church; it is noted that Ensign Peak is an integrated auxiliary and supporting organization of the Church.

Dec 20, 2019

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

Dec 20, 2019

Aaron Miller offers analysis on the whistleblower report and defense of Church practices.

Dec 22, 2019

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

Dec 22, 2019

The Salt Lake Tribune amplifies three excerpts from "Letter to an IRS Director."

2020

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

2020

Ensign Peak's quarter 4, 2020, SEC report details Ensign Peak's holdings.

2020

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

2020

National Center for Education Statistics reports that Yale University's endowment at the end of 2021 was $31,201,686.

2020

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

Jan 16, 2020

Washington Post reports on David Nielsen and the Church's $100 billion fund; notes that Nielsen was asked to sign a nondisclosure agreement that would bind him and his heirs.

Feb 8, 2020

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

Feb 8, 2020

Wall Street Journal's coverage of Church's $100 billion fund.

Feb 8, 2020

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.

Feb 8, 2020

Wall Street Journal interviews Ensign Peak employees.

Feb 9, 2020

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

Feb 14, 2020

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

Feb 14, 2020

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

Mar 7, 2020

Bloomberg reports that the Church, at the end of 2019, had nearly $38 billion in socks and mutual funds.

May 11, 2020

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

May 11, 2020

Ensign Peak's quarter 1, 2020, 13F Holdings report.

Jul 13, 2020

BBC News reports that a vault in the Sri Padmanabhaswamy Hindu Temple contained riches worth more than $20bn (ยฃ16bn).

Aug 12, 2020

Ensign Peak's quarter 2, 2020, SEC report.

Aug 12, 2020

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

Sep 30, 2020

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

Nov 2020

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

Nov 12, 2020

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

Nov 12, 2020

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

Nov 12, 2020

Ensign Peak's quarter 3, 2020, 13F Holdings report.

Nov 14, 2020

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

Nov 20, 2020

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

Nov 20, 2020

IRS Tax Exempt Organization Search for City Creek Reserve Inc.

Nov 20, 2020

IRS Tax Exempt Organization Search for Property Reserve, Inc.

2021

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

2021

The Church's 2021 Annual Report notes that it spent $906,000,000 on needs-based charitable giving for that year.

2021

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

2021

Deseret Trust publishes the Church's auditing report by Deloitte.

2021

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

2021

Government of Canada reports that the Church in Canada's total income or 2021 was $210,048,683 and total expenses were $198,175,935.

2021

The Church reports its global member count for 2021.

2021

Text of the Church's finance report for 2021 in Canada.

2021

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

2021

Church Newsroom provides statistics concerning Church membership in Australia for 2021; lists 154,595 as total number of LDS.

2021

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

2021

Church Newsroom reports on there being 6,721,032 members of the Church in 2021.

2021

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

2021

Church Newsroom reports that the United Kingdom has a Church membership of 188,187.

2021

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

Jan 19, 2021

James Chen discusses what a "Reverse Fund" is; it is a fund set aside to meet any future costs or financial obligations, especially those arising unexpectedly.

Feb 12, 2021

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

Feb 12, 2021

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

Feb 21, 2021

Associated Press reports on the SEC Filing against the Church.

Feb 24, 2021

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

Feb 24, 2021

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.

Mar 2021

Census.gov Website notes that the total US population at the beginning of 2022 would be 332,403,650.

Mar 22, 2021

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

Mar 23, 2021

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

Mar 29, 2021

Key facts about the Church of England.

Apr 27, 2021

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

Apr 28, 2021

Nate Oman provides a legal history of the Church entity.

May 12, 2021

Ensign Peak's quarter 1, 2021, SEC report.

May 12, 2021

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

Jun 1, 2021

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

Jun 30, 2021

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

Jul 21, 2021

Guidance from the UK government on finances of faith charities.

Aug 13, 2021

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

Aug 13, 2021

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

Aug 16, 2021

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

Aug 17, 2021

FOX 13 KSTU article reports that David Nielsen made a statement on behalf of James Huntsman in court filing.

Aug 17, 2021

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

Aug 24, 2021

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

Aug 30, 2021

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

Sep 10, 2021

Judge Stephen Wilson dismisses Huntsman lawsuit claiming misuse of tithing by the Church and Ensign Peak Advisors, Inc.

Sep 10, 2021

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

Sep 14, 2021

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

Sep 14, 2021

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

Sep 14, 2021

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

Sep 14, 2021

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

Sep 14, 2021

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

Sep 21, 2021

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

Sep 30, 2021

2021 Q3 .info.

Nov 11, 2021

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

Nov 12, 2021

Ensign Peak Advisors, Inc.'s quarter 3, 2021, SEC Report.

Dec 21, 2021

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

Dec 31, 2021

Publication of Church's financials in the United Kingdom.

2022

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

2022

Ensign Peak Advisors, Inc.'s quarter 2, 2022 holdings.

2022

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

2022

Catholic Australia reports on the number of Catholics in Australia in 2021.

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.

2022

The audited Consolidated Financial report for the Bill & Melinda Gates Foundation for 2022 lists total asserts of $69.023 billion.

2022

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

2022

The Church of England official webpage explains their investments.

2022

Investment manager Novo Holdings publishes its 2022 financial report.

2022

Novozymes publishes its report for 2022, including its balance sheets, number of employees, and other financial details.

Jan 5, 2022

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).

Feb 11, 2022

Ensign Peak Advisors, Inc.'s quarter 4, 2021 SEC Report.

Feb 19, 2022

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

Apr 14, 2022

Robert Repino argues that Ensign Peak Advisors is an example of why churches should not get automatic tax exemption for activities that do not seem inherently charitable.

Apr 27, 2022

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.

May 2022

Widows Mite Report Website produces an estimation of Church inflows and outflows for 2022.

May 16, 2022

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

Jun 19, 2022

The Church's financial statement for 2021 as required in Australia.

Jun 19, 2022

Financial disclosure for the Church in Australia.

Jun 23, 2022

Church's financial disclosure in Australia (2022).

Jun 28, 2022

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

Jun 28, 2022

LDS Church Growth reports that 57,868 identified as Latter-day Saints in the 2021 Australian Census.

Jul 9, 2022

Tim Smith discusses what an Endowment is on Investopedia Website.

Jul 21, 2022

Government of Canada Website discusses reporting obligations for Non-for-profit corporations; the Church is required by Canadian law to disclose its financials in Canada.

Aug 12, 2022

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

Sep 13, 2022

US News reports on the 10 Universities with the Biggest Endowments.

Oct 2022

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

Oct 2022

Harvard's financial report for 2022, including endowment details and annual expenses.

Nov 9, 2022

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

Nov 9, 2022

Madhusree Goswami reports that the Lord Venkateswara temple is worth RS 2.5 lakh crore ($30 million approx).

Dec 14, 2022

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

Dec 15, 2022

Natalie Brown, on the By Common Consent blog, states that she pays tithing because "itโ€™s a commandmentโ€”and a faith testโ€”designed to help us 'prove' or know God."

Dec 20, 2022

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.

2023

The IRS describes the intersection of exempt nonprofit status and lobbying.

2023

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).

Jan 2023

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

2023

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

2023

An example, and description of Form 13.

2023

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

2023

National Council of Nonprofits Website discusses what an "endowment" is.

2023

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

Jan 2023

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

2023

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

2023

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.

2023

IRS publishes a tax guide for Churches and Religious organizations.

2023

IRS notes that an organization ill be regarded as operated exclusively for one or more exempt purposes only if it engages primarily in activities that accomplish exempt purposes specified in section 501(c)(3).

2023

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

2023

Tax Notes reports that Church organizations are not required to file information returns to the IRS.

2023

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

2023

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

2023

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

2023

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

2023

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

2023

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

2023

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

2023

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

2023

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

2023

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

2023

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

2023

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

2023

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

2023

Listing of articles on the Church and its finances on the ExMormon Subreddit.

2023

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

2023

EIN of The Church of Jesus Christ of Latter-day saints on the IRS Website.

2023

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

2023

Utah Business Search's listing for "Utah Vernon Livestock."

2023

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

2023

Listing of "Beehive Clothing Mills" on the Utah Division of Corporation and Commercial Codes Website.

2023

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

2023

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

2023

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

2023

IRS Website discusses the monetary award to whistleblowers; reward may fall between 15% to 30% of the proceeds collected by the IRS.

2023

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

2023

Susan Easton Black's biography of N. Eldon tanner on the Doctrine and Covenants Central Website.

2023

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

2023

Church Newsroom reports that there are 17 million Church members.

2023

Homepage of the Mormon Tips Website.

2023

Eric Johnson of Mormonism Research Ministry argues that, while Church organizations should have some financial holdings, the LDS Church's $100 billion is excessive.

2023

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.

2023

The Widows Mite Report Website links to a number of documents concerning the Church's finances.

2023

Gospel Topics essay on Church finances and commercial businesses.

2023

Home page for the Sri Vekateswara Swamy Temple Tirumala Tirupati Devasthanams's website.

2023

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

2023

A search for the Church on the Website for The Charity Commission for Northern Ireland produces no results.

2023

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

2023

No Church entity is listed on the Charity Commission for Northern Ireland's Website.

2023

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

2023

Entry for The Church of Jesus Christ of Latter-day Saints on the OSCR: Scottish Charity Regulator Website.

2023

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

2023

Church Newsroom presents a chart with the countries with the most Latter-day Saints; USA ranks no. 1 with 6,721,032.

2023

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

2023

Australian Charities and Not-for-profits Commission discusses procedures for reporting income or charities; the Church is required to file annual financial statements in Australia.

2023

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

2023

Bill & Melinda Gates Foundation describes its endowment and financial structure.

2023

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

2023

Guinness World Records reports that the richest Hindu Temple is the Sree Padmanabha Swanmi Temple in India; it is worth approx. $18 billion.

2023

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

2023

The average conversion rate for Euros to US Dollars in 2018, according to ExchangeRates.org.uk.

2023

Home page of the Website for Novo Nordisk.

2023

On the Catholic Australia Website, we learn that the Catholic Church there is governed by the Australian Bishop's Conference; there are 33 dioceses.

2023

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

2023

Official Website for the German Catholic bishop's conference.

2023

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

2023

Home page of the Website for the Sree Padmanabhaswamy Temple Trust.

2023

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

2023

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

2023

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

2023

The Bill & Melinda Gates Foundation reports on 2021 and 2022 finances, including discussion of the endowment.

2023

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

2023

Sovereign Wealth Fund Institute list the top 43 healthcare foundations; their total wealth is $464,232,997,754.

2023

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

2023

Harvard hosts a description of its endowment on its website.

2023

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

2023

Harvard University Website discusses Harvard's endowment for 2022.

2023

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

2023

Pamphlet published by the Church discusses what tithing it.

2023

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

Jan 3, 2023

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

Jan 10, 2023

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

Jan 28, 2023

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).

Feb 2023

IRS Website discusses the function of Form 990.

Feb 8, 2023

Religion Unplugged on the 2023 David memorandum to senate.

Feb 9, 2023

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

Feb 13, 2023

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

Feb 13, 2023

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

Feb 21, 2023

Public Square Magazine staff answers questions concerning the SEC filing against the Church.

Feb 21, 2023

SEC filing article addressed against the Church.

Feb 21, 2023

The SEC order of the LCC registered by the Church and Ensign Peak Advisory Inc., in Delaware.

Feb 21, 2023

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

Mar 4, 2023

The 2021 UK Census did not count Latter-day Saints as a distinct religious category; instead, they were counted within the broad category of "Christian."

Mar 22, 2023

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

Apr 11, 2023

Cision PR Newswire publishes a press release from Novo Holdings on 2022 assets.

Apr 12, 2023

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

Apr 14, 2023

Wikipedia lists the wealthiest religious organizations.

May 1, 2023

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.

May 14, 2023

CBS covers David Nielsen, his whistleblower report, and the Church's finances on its show "60 minutes."

May 14, 2023

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

May 14, 2023

Tad Walch in the Deseret News responds to the 60 Minutes report on the Church's finances.

May 14, 2023

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

May 14, 2023

David Nielsen explains to Sharyn Alfonsi of 60 minutes why he filed the complaint with the IRS.

May 15, 2023

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

May 15, 2023

The Salt Lake Tribune responds to the Church's response to 60 Minute Interview.

May 15, 2023

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

May 15, 2023

The Guardian's coverage of Ensign Peak Whistleblower.

May 15, 2023

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.

May 16, 2023

Fox News covers the Church's finances and the whistleblower report.

May 16, 2023

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

May 16, 2023

Christopher Cunningham discusses CBS's "60 Minutes" segment on Church finances; argues that it often displayed a bias against the Church.

May 17, 2023

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.

May 17, 2023

Sam Brunson discusses CBS's "60 Minutes" report on the whistleblower report; notes that it does not provide much new information.

May 17, 2023

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

May 17, 2023

Law Professors Blog discusses the 60 Minutes Report on the Church's finances; notes that "I still don't see much from a tax exemption standpoint."

May 19, 2023

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.

May 30, 2023

Yale University's Fact Sheet lists 14,806 total students, 5,259 faculty, and 10,891 staff.

Jun 14, 2023

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.

Jun 28, 2023

National Catholic Register reports on number of Catholics in Germany; in 1990, there were 28.3 million, and in 2023, there were 20.94 million.

Jun 29, 2023

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

Jul 2, 2023

Aaron Miller discusses the Church's finances and the $100 billion fund on the Faith Matters podcast.

Jul 10, 2023

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

Jul 10, 2023

Utah.gov's listing for "Beneficial Life Insurance Agency, Inc." (expired).

Jul 16, 2023

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

Aug 7, 2023

Ben Winslow of FOX 13 reports on the successful appeal of the Huntsman lawsuit by 9th circuit court.

Aug 7, 2023

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

Aug 8, 2023

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

Aug 8, 2023

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

Sep 6, 2023

All About Berlin Website notes that the Church Tax ("Kirchensteuer") in Germany is between 8 to 9% of its income tax.

Sep 21, 2023

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

Sep 27, 2023

Listing of filings by Clifton Park Capital Management, LLC., on the Edgar: Company Search Results Website.

Dec 23, 2023

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

2024

Church Auditing Department Report, 2024.

2024

Summary of annual financial reporting requirements according to Canadian law.

Mar 3, 2024

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

Jun 12, 2024

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

Aug 20, 2024

IRS report explaining form 990 and exceptions.

Sep 17, 2024

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

Nov 14, 2024

SEC Announces Enforcement Results for Fiscal Year 2023, the year the Church was fined.

2025

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

2025

Widow's Mite Report on misconceptions about the SEC EPA fine.

2025

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

2025

Entry for The Church of Jesus Christ of Latter-day Saints on the OSCR: Scottish Charity Regulator Website, 2025.

2025

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

2025

ExchangeRates.org.uk's 2023 average conversion for pound sterling to US dollar.

2025

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

2025

Annual Financial Report Requirements for charities in Australia.

Jan 10, 2025

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

Jan 31, 2025

Circuit Court unanimously dismisses Huntsmanโ€™s tithing lawsuit, Deseret News reports.

Mar 31, 2025

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.

Apr 30, 2025

Total Harvard Students, Faculty, and Alumni in 2025.

Jul 7, 2025

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