The Council on the Disposition of the Tithes is a leadership body in the Church of Jesus Christ of Latter-day Saints (LDS Church), composed of the First Presidency, the Presiding Bishopric, and Quorum of the Twelve Apostles. The council determines how tithing funds of the church will be spent. The council oversees revenue, investments and expenditures valued at billions of dollars per year. While the LDS Church produces an annual report and employs an independent auditing department which reviews the financial activities of the church, it has not published full financial reports since 1959.

History

On July 8, 1838, church founder Joseph Smith was directed by revelation to establish this council. At the time, the council members included the First Presidency, along with both the bishopric and high council in Far West, Missouri. The council met one time under Smith, on July 26, 1838. There is no record of the council meeting again under Smith. The council did not meet again until 1943. In the early 1940s, J. Reuben Clark (then a member of the First Presidency) conducted a two-year review of early church history to determine how the current church could more closely align with original financial administration. He proposed, and the First Presidency and the Quorum of the Twelve accepted, that the council be reestablished and meet annually. It has met annually since 1943.

Membership of the council

As of December 2023: {{ Latter Day Saint biography lists | name = Dallin H. Oaks | PD_image = Dallin H. Oaks2.JPG | alt = Photo of Dallin H. Oaks lecture at Harvard Law School. | caption = Oaks speaking at Harvard Law School in 2010 | birth_date = {{Birth date and age|1932|08|12}} | position_or_quorum1 = First Counselor in the First Presidency | called_by1 = Russell M. Nelson | start_date1 = January 14, 2018 | end_date1 = present | position_or_quorum2 = President of the Quorum of the Twelve Apostles (with M. Russell Ballard as Acting President) | start_date2 = {{start date|2018|01|14}}} | end_date2 = present | position_or_quorum3 = LDS Church Apostle | called_by3 = Spencer W. Kimball | start_date3 = May 3, 1984 | end_date3 = present | position_or_quorum4 = Quorum of the Twelve Apostles | called_by4 = Spencer W. Kimball | start_date4 = May 3, 1984 | end_date4 = January 14, 2018 | list_notes = A former professor of law at the University of Chicago Law School, a former president of Brigham Young University, and a former justice of the Utah Supreme Court. First Vice Chairman, Boards of Trustees/Education of the Church Educational System }} {{ Latter Day Saint biography lists | name = Henry B. Eyring | PD_image = Henry B. Eyring.jpg | birth_date = May 31, 1933 | death_date = | position_or_quorum1 = Second Counselor in the First Presidency | called_by1 = Russell M. Nelson | start_date1 = {{start date|2018|01|14}} | position_or_quorum2 = First Counselor in the First Presidency | called_by2 = Thomas S. Monson | start_date2 = February 3, 2008 | end_date2 = January 2, 2018 | position_or_quorum3 = Second Counselor in the First Presidency | called_by3 = Gordon B. Hinckley | start_date3 = October 6, 2007 | end_date3 = January 27, 2008 | position_or_quorum4 = Quorum of the Twelve Apostles | called_by4 = Gordon B. Hinckley | start_date4 = April 1, 1995 | end_date4 = October 6, 2007 | position_or_quorum5 = LDS Church Apostle | called_by5 = Gordon B. Hinckley | start_date5 = April 6, 1995 | position_or_quorum6 = First Quorum of the Seventy | called_by6 = Ezra Taft Benson | start_date6 = October 3, 1992 | end_date6 = April 1, 1995 | position_or_quorum7 = First Counselor in the Presiding Bishopric | called_by7 = Robert D. Hales | start_date7 = April 1, 1985 | end_date7 = October 3, 1992 | list_notes = Was President of Ricks College from 1971 to 1977. Second Vice Chairman, Boards of Trustees/Education of the Church Educational System. }}