Afterthoughts on Corbin

A few days ago I posted “It is Corbin”, which I have to admit was uncomplimentary to the financial policies of the LDS Church Authorities. I described the church’s aggressive practice of collecting billions of dollars in tithing monies as excessive and overly burdensome to its members, especially considering that a significant part of it was used to amass a fabulous investment fund of securities and bonds.

I made the conscious decision to not criticize any religion for what I perceived as errors after I wrote a post called “65 Reasons I don’t Attend Church” late in 2019. This was because I have come to believe I had no right to be the accuser, regardless of whether I agree or not with their doctrine. Even if I think it is a gross corruption of true doctrine. After all, who am I to judge? The Lord makes it clear that we are not to be disputers over doctrine. There are plenty of others with sharpened pens that have no problem being the accuser and finding fault so I don’t have to take that role. I know a number of ex-Mormon types who harp continually about “misdeeds” of the church; they just can’t seem to let it alone. I cringe at many of the postings I read on line of an anti-Mormon or anti-LDS Church nature, and usually I just don’t read them.

So why did I change my mind in releasing the previous post on the law of Corbin last month? Before I posted it I posed a question with a number of friends of mine asking if it is right to point out faults of the church. They agreed that constantly calling out the church on points of doctrine and policy is not right. They did, however, call out that sometimes it is necessary to identify egregious actions or policies of the church in order to bring them to light, and to inform those who may not be aware of potentially shady practices some authorities of the church are involved in. After all, Joseph Smith, Brigham Young, and other presidents of the church have counseled members not to follow the church or its leaders blindly. Bringing to light the hidden agendas and practices helps people to make informed decisions. My hope is that members will investigate and even pray about these things, “ask God, the Eternal Father, in the name of Christ, if these things are not true…“.

Here are some additional issues directly related to the Law of Corban that the Church seems to embrace, which I am adding as afterthoughts:

1. President Nelson is the sole “owner” of all the assets of the church. He owns all church buildings, land, businesses owned by the church, BYU and all satellite campuses, and he owns all the securities and bonds held by the Ensign Peak Advisors, Inc. recently revealed to have over $100 billion in value in 2017. This is just one investment arm of the church that we know about since the church is very secretive about their finances (Any prudent investor would not have all their investment eggs in one basket). In four years, if the operators at Ensign Peak have continued their same level of success at a time of booming security prices, it is reasonable to expect that the $100 billion dollar nest egg has increased to over $140 – $170 Billion dollars. Adding up all the land, building, business, and securities assets you could possibly approach $240 Billion dollars or more. That could make President Nelson one of the two richest men in the world based on Forbes’ calculations (Forbes doesn’t include President Nelson in their top 100 list). Elon Musk is number one on Forbes’ list with $243 Billion Net worth. Even Warren Buffett is only worth a measly $100 Billion.

2. The LDS Church is in the top 30 richest corporations in the world, beating out Intel, Toyota, Verizon, and Comcast Corporations.

3. The LDS church sells indulgences in a very similar manner to the way the Catholic Church did in the 16th Century, which was one of the catalysts for Martin Luther to break away and form the Lutheran Church and the start of the Protestant Reformation. “In what way?” you might ask. Here is how it works: You can go to the Temple and receive an endowment that opens the door to exaltation in the highest kingdom of heaven. You can also obtain the same blessings for your deceased family members who await in a Mormon Purgatory for this work to be done for them in the temple. But you cannot go to the temple and have this work done unless you are a “Full” tithe payer. Some can look at this as a form of extortion. The requirement to pay tithing to get entry into God’s kingdom was made policy by Joseph F. Smith in 1910.

4. The Church has an explanation for creating a large surplus. They quote the story of Joseph who amassed 7 years worth of extra grain. They declare that it is prudent to have a rainy day fund for when hard times come. Another explanation I have heard is that the Lord will need this money when the city of New Jerusalem is built. Lets see…the church reportedly spends about $4 billion a year on operations, collects $5 1/2 billion in tithing receipts and donations. So 7 years times $4 billion is $28 billion. The church has 10 times that in net assets. As to the need for having that money to give to the Lord when He comes, has anyone read the Book of Revelation? The part about the total collapse of the monetary system of Babylon before the second coming?

5. One thing I wanted to make clear, but failed to do so in the previous post, was that members of the church are much less reluctant to contribute to the relief of the poor because they contribute so much to the church that there is nothing left in the budget to provide for the poor beggar. They reason, and their logic can’t be faulted, that the church provides liberally for the poor, and they pay a liberal amount to the church. So, in their mind they are fulfilling their obligation to help the beggar in the street. The problem is they aren’t fulfilling their obligation because the church doesn’t provide for the poor. So the members of the church practice Corbin by rationalizing that the money they pay to the church is sacred-there is no money left to give to the beggar. Never mind that the church encourages its members not to give to the beggar on the street.

Below is the history of the change in policy of the church regarding tithing. It reveals that the gradual changes mirror rising budget requirements of the church. I copied this time line from here: /https://www.reddit.com/r/exmormon/comments/vbv6k/brief_history_of_tithing_and_the_financial/ . What becomes apparent to me is that policy changes regarding the paying and spending of tithing funds was driven more by the need to cover expenses that probably should not have been undertaken. But as the church began to become prosperous and wealthy, the authorities became secretive. Why? Perhaps because what they were doing would have been perceived as less than moral.

  • 1837 – Presiding bishop defined tithing as two percent of one’s net worth, after deducting debts. This was voluntary and not forced, to quote “Believing that voluntary tithing is better than Forced taxes” – source
  • 1838 – D&C 119 redefines tithing as all surplus property and then 1/10th of interest annually.
  • 1844 – Official proclamation for all saints to immediately pay a one time tithe of 1/10th of their property and money to the church. Exemptions are not made for those who paid at conversion. – source
  • 1845 – The church emphasizes the need to pay 1/10th of all possessions when entering the “new and everlasting covenant”. Two weeks later, the twelve voted to exempt themselves and other LDS leaders from this requirement. – source – [added Aug 2020]
  • 1846 – Apostle John Page, exempt from the rule as he was an apostle, left the church over what he felt was an unjust and mandatory tax. He further stated that many paid at the cost of necessities for life. – source
  • 1851 – Brigham instigated a vote that would allow excommunication for members not paying tithing or following the word of wisdom. source. This penalty was inconsistent and not often applied.
  • 1873 – Orson Hyde describes tithing as 1/10th all of your property at the start and 1/10th of your annual income thereafter. This appears to be the first known instance of tithing being called 10% of your income.
  • 1873, Multiple statements declaring tithing as 1/10th of your income that should “be gladly paid”, occasionally referred to as a “tax from the Lord”. Orson Pratt, Brigham Young,
  • 1874 Tithing is an inferior law compared to the Law of consecration. – [Orson Pratt] –
  • 1878 Even a widow who receives her full support from the church must pay tithing on those funds [L.W. Hardy – May 15, 1878] – Note: the apostles were exempt from the law of tithing.
  • 1879 Lorenzo Snow agrees with Hardy, explaining the situation is a product of the lesser law (tithing). Had the people been following the celestial law (consecration) it would not be a hardship for the widow. – [Lorenzo Snow]
  • 1892 Joseph F Smith implies tithing comes before necessities and implicitly suggests that 9 dollars will go further than 10 when tithing is paid.
  • 1896 – Salaries stopped for everyone but the 12 due to financial troubles.
  • 1898 – the LDS church is now $2.3 million (1800’s $) in debt. – source
  • 1899 – Lorenzo Snow stated that everyone must pay tithing prompting a dramatic increase in tithe payers. This was about the same time he issued a total of $1 million in short term bonds. – source. The manuals show this as a turning point for the emphasis on tithing and it’s connection with full membership. – Also note the subtle retcon in the current manuals. This is known as Lorenzo Snow’s declaration on paying 10% of your income; yet, income, interest, or 10% are not used in the original quote. Instead, he simply says that each man is “to do the will of the Lord and to pay his tithing in full.”.
  • 1899 – Joseph F Smith says tithing is a personal choice. Pay more to be blessed more. – (Conference Report, April 1899, pp. 68-69.) -Joseph F Smith, president as of this year.
  • 1900, Lorenzo snow commissioned a list of non-tithe payers in all stakes. “Snow told the apostles that non-payment of tithing ‘was worse than the non-observance of the Word of Wisdom'” source.
  • 1907, the church is now free from debt.
  • 1908, Tithing can no longer be paid in livestock, property, labor, or produce – source
  • 1910, Tithing is now required for a temple recommend.
  • 1914, the church releases it’s first official report on how tithing is being used. source
  • 1940’s, you start seeing the words “income”, “increase”, and “interest” used interchangeably in publications from leaders and conference talks. – See John A. Widtsoe, Evidences and Reconciliations, pg.285-286
  • In 1944 you see comments on paying the lord first. This is specifically meant to curb the practice of deducting taxes and living expenses (farmers are still allowed to deduct their operating expenses) – LeGrand Richards, Conference Report, April 1944, p.45.
  • 1953, Income made it back into general conference talks – see Joseph L. Wirthlin, Conference Report, April 1953, p.97
  • 1957 – The LDS church has a $7 million surplus from tithing funds. – despite this, the LDS church manages to go $8 million dollars into debt over the next year and a half due to rapid expansion of their building program. source
  • 1959 – The LDS church stops publishing its financial reports. source
  • 1962 – “The Church was deficit-spending $32 million annually. New York financiers had to advise against the First Presidency’s proposal “to finance such spending by selling Church securities for the next fifty years. The new year looked no better. By the end of February, there was already a $5 million shortfall, and 1963 threatened to equal or exceed the spending deficit of 1962.” – source.
  • 1963 version of the general handbook of instructions, tithing was clearly stated as gross income. There is no reference to interest or increase – also quoted in The Messenger, September 1963, No. 87
  • concurrently in 1963, Tanner revamped the financial structure of the church and “step by step the Church was introduced to corporate financing.” source
  • Another book, The Principle and Practice of Paying Tithing, published in 1965 states that tithing is Gross, and not net. Notice the trend away from increase entirely and the full acceptance of income.
  • In 1969 you see another conference talk on gross income, Bishop Victor L. Brown, Conference Report, 4 April 1969, p. 34
  • In 1970, Joseph Fielding smith and the rest of the first presidency sent out a letter formalizing that interest is defined as income, and no one can say anything different. This went to bishops, stake presidents, and mission presidents. – source – 19 March 1970
  • Post 1970 quotes can be found by searching on LDS.org for tithing, income, increase, or tithe.
  • 1996 – Estimates place the LDS church’s annual revenue at ~$5 billion with total assets between $25-$30 billion. time magazine
  • 2012 – The LDS church completed a $5 billion renovation in downtown Salt Lake. The LDS owned mall purportedly came in at $1.5 billion3x the original estimate. It’s unclear how much of the renovation came from the church itself. After completion, the bishopric who supervised the project was released and tithing slips were changed to state, “Though reasonable efforts will be made globally to use donations as designated, all donations become the Church’s property and will be used at the Church’s sole discretion to further the Church’s overall mission.”
  • Today, all fast offerings and tithing donations are sent directly to salt lake and distributed as the church sees fit. – 2010 General Handbook of Instructions. Income, interest, and increase are often used interchangeably.

None of the above changes received a vote by comment consent. None of the above changes were presented as revelation, other than to say, “Whatever the General Authorities say is scripture.”

Soon after I returned from my mission I was walking by the Church Office Building in Salt Lake. A woman who was visiting from out of state came up to me and started asking questions about the building we were standing in front in. She asked me if I was a member of the church. Then she asked me why the church needed such a huge and imposing edifice. I replied that since it was a world wide church it needed a lot of office space to administer all the missionary activities, the printing of manuals and production of media, housing all the humanitarian activities, etc. Or something like that. She just kind of shrugged and walked off. I don’t think she bought all that. A Church of Christ doesn’t really need all that. But a giant, multinational corporation that has to control all aspects of its operation, keep its costs down, and maximize its prophets does.

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