The tithing status of a member is declared either by the member at tithing settlement or by the bishop.
Who declares status?
The ward is responsible to report the tithing status for all members whose records are in the ward as of December 31.
Members are encouraged to attend tithing settlement to make their declaration to the bishop in person. It is not necessary for a donor to have paid all donations for the year before making a declaration; donations made after tithing settlement but on or before December 31 will be included in the Official Tax Statement for the year.
The bishop makes the declaration for all members who do not declare their own status.
Recording status in MLS
- Not Declared: This is used for donors who are not members of the ward, either because they moved out before December 31 or because they were never members of the ward. For this status, you must enter an explanation in the Notes column (such as moved or non-ward donor).
- Full-tithe: All donors whose tithing is "'one-tenth of all their interest annually,' which is understood to mean income."
- Converts baptized during the year who have paid a full tithe since baptism are full-tithe payers.
- Full-time missionaries serving from your ward are full-tithe payers. (However, missionaries should pay tithing on personal income beyond the amounts they receive for their support.) Type Missionary in the Notes column.
- Members entirely dependent upon Church welfare assistance are full-tithe payers.
- Those who pay tithing in kind may declare status without a cash amount appearing on their tithing settlement statement.
- Some may have paid tithing directly to Church headquarters or in a previous ward. These donors should declare their tithing status in the ward where they live at the time of tithing settlement.
- Part-tithe: All donors who have paid tithing but the amount is less than a full tithe.
- Non-tithe: Ward members who have not contributed tithing during the year and are not exempt from paying tithing.
- Exempt: All donors who have no income and have not contributed to tithing funds but declare they would have paid a full tithe if they had income. Note that only members may declare themselves Exempt; the bishop may not make this declaration on their behalf.
Note: Tithing status is normally the same for husband and wife who donate together. It may be different if they declare separately. Also, "in most cases, children who do not earn income can be declared the same as their parents. However, all declarations should be made under the direction of the bishop."
- MLS Software Manual, p. A-10.
- MLS message dated 30 Nov 2007 with a subject of TITHING SETTLEMENT DECLARATIONS.