Finances Exclusions Policies Sources
Sources

Every claim has a citation.

This project relies on primary sources: SEC filings, court records, Church-published documents, and investigative journalism from named outlets. We do not cite anonymous accounts or unverified testimony.

Finances

SEC Administrative Proceeding -- Ensign Peak Advisors
U.S. Securities and Exchange Commission · File No. 3-21688 · February 21, 2023
The official SEC order finding that Ensign Peak Advisors filed false Forms 13F using shell LLCs to conceal the Church's investment portfolio. Details the $4M penalty against Ensign Peak and $1M penalty against the Church. Publicly available on SEC.gov.
SEC.gov -- Order document →
SEC Whistleblower Complaint -- David Nielsen
Filed with the SEC · 2019 · Reported by Washington Post
Former Ensign Peak managing director David Nielsen filed a complaint alleging $100B+ in undisclosed assets and misuse of funds for commercial purposes including City Creek Center. The complaint triggered the SEC investigation that resulted in the 2023 settlement.
Washington Post coverage →
City Creek Center -- Church Ownership and Funding
Reuters · Salt Lake Tribune · Various, 2012-2023
Multiple investigative pieces documenting the Church's $1.4B investment in City Creek Center through Property Reserve, Inc. Includes Church statements on funding sources and subsequent corrections.
Reuters investigation →
LDS General Handbook -- Tithing Settlement, Section 26.5
The Church of Jesus Christ of Latter-day Saints · Published online 2020, updated periodically
The Church's own governing document specifying tithing requirements, annual settlement procedures, and the connection between tithe-paying status and temple recommend eligibility. Publicly available at churchofjesuschrist.org.
General Handbook, Section 26 →

Exclusions

November Policy -- General Handbook Update, 2015
The Church of Jesus Christ of Latter-day Saints · November 2015 (since reversed)
The original handbook update classifying members in same-sex marriages as apostates and restricting children of same-sex couples from baptism. Confirmed by Church spokesperson the day after it was leaked. Reversed April 2019.
Salt Lake Tribune -- original reporting →
General Handbook -- Membership Councils, Section 32
The Church of Jesus Christ of Latter-day Saints · 2020 edition
Governing document for excommunication ("withdrawal of membership") proceedings. Details grounds, procedures, and appeals process. Publicly available.
General Handbook, Section 32 →
The September Six -- 1993 Excommunications
Dialogue: A Journal of Mormon Thought · Various, 1993-1994
Academic documentation of the 1993 excommunication of six Mormon scholars and feminists, including Lavina Fielding Anderson and D. Michael Quinn. Lavina Fielding Anderson's contemporaneous account remains the most cited primary documentation.
Dialogue Journal archives →
APA Resolution on Conversion Therapy
American Psychological Association · 2009, reaffirmed 2021
The APA's formal finding that sexual orientation change efforts are ineffective and potentially harmful. Relevant to the Church's historical relationship with Evergreen International and affiliated "change" programs.
APA resolution →

Policies

KUER Investigation -- LDS Bishop's Helpline and Mandatory Reporting
KUER Utah Public Radio · 2022 investigative series
Multi-part investigation documenting cases where the Church's 24-hour legal helpline counseled bishops against reporting abuse to authorities, including in mandatory-reporting states.
KUER investigation →
Proposition 8 Financing -- LDS Church Role
Los Angeles Times · November 2008 · IRS filings, 2008-2009
Post-election analysis of LDS member donations to the Prop 8 campaign, estimated at approximately 50% of the "Yes on 8" total. Based on campaign finance disclosures filed with the California Secretary of State.
LA Times analysis →
Kate Kelly Excommunication
Salt Lake Tribune · New York Times · June 2014
Coverage of the excommunication of Ordain Women founder Kate Kelly for apostasy. Kelly's account, published statements from her bishop, and Church spokesperson response.
Salt Lake Tribune coverage →
UK Charity Commission Filings -- LDS Church (UK)
Charity Commission for England and Wales · Annual filings, publicly available
The UK registered charity entity of the LDS Church files annual accounts under UK law. These include income, expenditures, and purpose statements. Searchable at register of charities.
UK Charity Commission register →

Primary Church Documents

LDS General Handbook (Full)
The Church of Jesus Christ of Latter-day Saints · Published 2020, updated periodically
The Church's governing policy document, made publicly available online in 2020. The definitive source for all institutional policies cited on this site.
General Handbook (churchofjesuschrist.org) →
LDS Gospel Topics Essays
The Church of Jesus Christ of Latter-day Saints · Published 2013-2015
A series of essays published by the Church addressing difficult historical topics including polygamy, the priesthood ban on Black members, and Book of Mormon translation. Published without bylines; later acknowledged as official Church publications.
Gospel Topics Essays →