Query: The Church of Jesus Christ of Latter-day Saints avoids tithing at all costs.

Relevant passages:
The Church of Jesus Christ of Latter-day Saints <=SEP=> The Church of Jesus Christ of Latter-day Saints ( the LDS Church or , informally , the Mormon Church ) is a Christian restorationist church that is considered by its members to be the restoration of the original church founded by Jesus Christ . The church is headquartered in Salt Lake City , Utah , and has established congregations and built temples worldwide . According to the church , it has over 70,000 missionaries and a membership of over 15 million . It is ranked by the National Council of Churches as the fourth-largest Christian denomination in the United States . It is the largest denomination in the Latter Day Saint movement founded by Joseph Smith during the period of religious revival known as the Second Great Awakening .   Adherents , often referred to as `` Latter-day Saints '' , or , less formally , `` Mormons '' , view faith in Jesus Christ and his atonement as fundamental principles of their religion . LDS theology includes the Christian doctrine of salvation only through Jesus Christ , though LDS doctrines regarding the nature of God and the potential of mankind differ significantly from mainstream Christianity . The church has an open canon which includes four scriptural texts : the Bible ( both Old and New Testaments ) , the Book of Mormon , the Doctrine and Covenants , and the Pearl of Great Price . Other than the Bible , the majority of the LDS canon constitutes revelation spoken by Joseph Smith and recorded by his scribes which includes commentary and exegesis about the Bible , texts described as lost parts of the Bible , and other works believed to be written by ancient prophets . Because of some of the doctrinal differences , some Catholic , Orthodox , and Protestant churches consider the LDS Church to be distinct and separate from mainstream Christianity .   Under the doctrine of continuing revelation , Latter-day Saints believe that the church president is a modern-day `` prophet , seer , and revelator '' and that Jesus Christ , under the direction of God the Father , leads the church by revealing his will to its president . The current president is Thomas S. Monson . Individual members of the church believe that they can also receive personal revelation from God in conducting their lives . The president heads a hierarchical structure with various levels reaching down to local congregations . Bishops , drawn from the laity , lead local congregations . Male members , after reaching age 12 , may be ordained to the priesthood , provided they are living the standards of the church . Women do not hold positions within the priesthood , but do occupy leadership roles in some church auxiliary organizations .   Both men and women may serve as missionaries , and the church maintains a large missionary program which proselytizes and conducts humanitarian services worldwide . Faithful members adhere to church laws of sexual purity , health , fasting , and Sabbath observance , and contribute ten percent of their income to the church in tithing . In addition , the church teaches sacred ordinances through which adherents make covenants with God , including baptism , confirmation , the sacrament ( holy communion ) , endowment , and celestial marriage ( marriage blessings which extend beyond mortality ) -- all of which are of great significance to church members .