He has again revealed in this, the last dispensation, the principle of the eternity of the marriage covenant. God has laid upon men and women very sacred obligations with respect to motherhood, and they are obligations that cannot be disregarded without invoking divine displeasure.
Our purpose in life is to create for ourselves eternal family units. Genesis — Moses — Abraham — Gospel Topics. Doctrinal Study Abrahamic Covenant.
Doctrinal Study Adversity. Doctrinal Study Agency and Accountability. Doctrinal Study Answering Gospel Questions. Doctrinal Study Atonement of Jesus Christ. Doctrinal Study Book of Mormon. Doctrinal Study Covenant. Doctrinal Study Dispensations. Excess ward funds should be returned to the stake. Excess stake funds are returned to the Church.
As an exception, stakes and wards may retain some unspent funds if they are needed for specific activities that are planned for the next year, such as a youth conference. However, significant portions of the stake or ward budget allowance should not be retained from one year to the next.
Local leaders are encouraged to hold stake and multistake activities that provide opportunities to develop unity and friendships, especially among youth and young single adults. Leaders ensure that they budget adequate funds to support an appropriate number of stake and multistake activities. Funding for most multistake activities comes from the budget funds of the participating stakes. Funding for area activities may come from area or Church headquarters budgets when approved.
For information about special activities and equipment, see chapter The stake president appoints a stake audit committee. This committee ensures that stake and ward finances are handled according to Church policy. These brothers or sisters should hold current temple recommends. The counselor who serves as chairman generally should not approve payments or be involved in stake financial record keeping. Committee members should not be stake auditors. Nor should they do stake or ward financial record keeping.
The stake president or his counselor who is chairman of the stake audit committee calls at least two stake auditors. These brothers and sisters should hold current temple recommends.
If possible, they should be experienced in accounting or auditing. They should be approved by the stake presidency and high council. However, they are not sustained. The stake president determines whether they are set apart. High councilors may also serve as stake auditors. However, the stake clerk and assistant stake clerks may not be called as auditors. Those who serve as auditors may also hold other callings.
Stake auditors audit financial records of the stake, wards, and family history centers twice each year. They also audit the financial records of recreational properties once each year. The stake president and stake audit committee review all audits. After their review, the stake audit committee chairman and stake president sign the audits. Audits may be signed and submitted before all of the exceptions are corrected.
The stake president and stake audit committee ensure that any audit exceptions are promptly corrected. The Area Presidency follows the guidelines in the Guide to the Area Audit Program when calling an area auditor or assistant area auditor.
The stake president or chairman of the stake audit committee should be notified promptly if:. The stake president or the chairman of the audit committee notifies the Church Auditing Department. He notifies the area controller if the unit is outside the United States and Canada.
The Church Auditing Department or area controller sends a loss report form to the stake president or chairman of the audit committee. Under the direction of the Church Auditing Department or the area controller , the stake president or chairman of the audit committee ensures that the matter is properly examined. He also ensures that the loss form is properly completed and submitted. After the examination is complete, if the Church Auditing Department determines that a leader or Church employee has embezzled Church funds or property, membership action should be considered.
Guidelines are in If a major misuse of funds is discovered, the stake president or chairman of the audit committee also notifies the Area Presidency. The stake audit committee may assign the stake clerk or the assistant stake clerk assigned to finances to instruct ward leaders in proper financial policy. He also instructs them in procedures related to exceptions disclosed by audits.
For more information about audit committees, auditors, and audit procedures, see the Help Center at ChurchofJesusChrist. Stake audit committees may direct questions to the assistant area auditor. The tax information in this section applies only in the United States and Canada.
If priesthood leaders in the United States and Canada need more information, they should contact the Tax Administration Division:. Telephone: or , extension Priesthood leaders outside the United States and Canada contact the area office to resolve questions on taxes. The Church is normally exempt from paying sales, property, income, and other taxes because it is a religious organization. Church buildings and other properties are to be used for the purposes of worship, religious instruction, and other Church-related activities.
Stake and ward leaders ensure that Church facilities are not used for political, business, or investment purposes as outlined in the various examples in To do so would violate laws that permit tax exemption of Church property. Sales and use tax laws and how they apply to the Church vary by country and by state.
No action is required by local leaders. Leadership and Councils in the Church of Jesus Christ. Sharing the gospel throughout the world. Providing food, shelter, and other necessities to people in need. The stake president: Teaches and inspires members to pay a full tithe and give generous offerings see Verifies that each ward conducts tithing settlement annually.
The clerk has the following responsibilities: Record and deposit any funds received with a member of the stake presidency. Assist bishoprics with training ward clerks. The bishop: Teaches and inspires members to pay a full tithe and give generous offerings see Conducts tithing settlement with ward members annually. The clerk has the following responsibilities: Record and deposit any funds received with a member of the bishopric.
Settings for Helping a Person Repent. Overview of the Settings. Determining the Setting and Timing. Severity of the Sin and Church Policy. When a Membership Council Is Required. Circumstances of the Person. Magnitude of the Sin. Interests of the Victim. Evidence of Repentance.
Violation of Temple Covenants. Position of Trust or Authority. Age, Maturity, and Experience. Mental Capacity. Voluntary Confession. Time between Sin and Confession. Personal Counseling and Informal Membership Restrictions.
Personal Counseling. Helping People with Addictions. Informal Membership Restrictions. Participation and Responsibility. Stake President. Bishop or Branch President in a Stake. Mission President. District or Branch President in a Mission. Stake or Ward Clerk. Participation in Unusual Circumstances. Procedures for Membership Councils. Give Notice and Prepare for the Council. Obtain Statements from Victims.
Conduct the Council. Decisions from Membership Councils. Remains in Good Standing. Personal Counseling with the Bishop or Stake President. Formal Membership Restrictions. Withdrawal of Membership. Questions about Deciding Difficult Matters. First Presidency Authority. Notifications and Announcements. Notifying a Person of the Decision. Informing Others about a Decision. Communicating Resignation of Membership.
Appeal of a Decision. Reports and Membership Records. Report of Church Membership Council. Formal Church Membership Restrictions. Records after Readmission to the Church. Membership Records with Annotations. Reporting Theft of Church Funds. Move Restrictions on Membership Records. Records of Those Who Are Incarcerated. Requests to Resign Membership. Continue to Minister. Being Readmitted after Resigning Church Membership. Church Activity and Ordination. Restoration of Blessings.
Overview of Church Records. General Instructions for Clerks. Stake Records and Reports. Stake Clerk. Assistant Stake Clerks. Ward Records and Reports. Ward Clerk. Assistant Ward Clerks. Priesthood and Organization Leaders.
Reports on Member Participation. Types of Reports. Membership Lists. Membership Records. Names Used in Church Records. Members of Record. Records of New Ward Members. Out-of-Unit Member Records. Records of Young Single Adults. Records of Members in Military Service. Records of Adopted Children. Records of Children of Divorced Parents. Records with Annotations. Recording and Correcting Ordinance Information. Recording and Correcting Civil Information. Audits of Membership Records.
Ward and Stake Histories. Church History. Confidentiality of Records. Records Management. Stake and Ward Technology Specialists.
Stake Financial Leadership. Stake Clerks. Ward Financial Leadership. Ward Clerks. Fast Offerings. Missionary Funds. Additional Contributions. In-Kind Donations, Including Tithing. Contributions Cannot Be Refunded. Confidentiality of Tithing and Other Offerings. Handling Church Funds. Companionship Principle. Receiving Tithing and Other Offerings. Verifying and Recording Tithing and Other Offerings. Depositing Tithing and Other Offerings. Safeguarding Church Funds.
Donation Statements. Managing Stake and Ward Payments. Cash Boxes. Keeping Financial Records. Budget and Expenditures. Stake and Ward Budgets. Budget Allowance. Funding Special Activities and Equipment.
Stake Audit Committee. Stake Auditors. The Financial Audit. Area Auditors and Assistant Area Auditors. For More Information. Tax-Exempt Status. Sales and Use Tax. Property Tax. Care and Use of Meetinghouses. Roles and Responsibilities. Meetinghouse Facilities Department. Church Facilities Manager. Area Seventy. Stake Building Representative. Agent Bishop. Ward Building Representative. Providing Meetinghouses. Groundbreaking Services and Dedicating Buildings.
Maintaining Meetinghouses. Cleaning and Maintaining Meetinghouses. Requesting Repairs. Meetinghouse Inspection. Energy and Water Conservation. Safety and Security. Policies on Using Church Property. Firearms and Weapons. Historic Preservation. Nonprofit Use of Church Property. Parking Lots. Photographs and Video Recordings during Sacrament Meeting. Recreational Property.
Serving Areas. Weddings and Receptions. Creating, Changing, and Naming New Units. Creating or Changing Stakes and Districts. Creating or Changing Wards and Branches in Stakes. Creating or Changing Branches in Missions. Naming Church Units. Naming Stakes and Districts. Naming Wards and Branches. Implementing Proposed Changes. Stake and District Changes. Ward and Branch Changes. Basic Unit Program. Specialized Stakes, Wards, and Branches.
Language Wards and Branches. Membership in a Language Ward or Branch. Leadership in a Language Ward or Branch. Married Student Stakes and Wards. Membership in Married Student Stakes and Wards. Leadership in Married Student Stakes and Wards. Single Adult Wards. Membership in a Single Adult Ward. Leadership in a Single Adult Ward.
Wards and Branches for Members in Special Circumstances. Groups in Stakes, Missions, and Areas. Church Units at Military Installations.
Church Policies and Guidelines. Church Participation. Attendance at Church Meetings. Becoming a Church Member. Temple Attendance. Unmarried Member Participation and Blessings. Unwed Parents under Age Policies for Ordinances and Blessings.
Interpreting Ordinances and Blessings into Another Language. Photographs, Recordings, and Transcriptions of Ordinances and Blessings. Streaming Ordinances. Validating or Ratifying Ordinances. Baptism and Confirmation. Priesthood Ordination. Civil Marriage. Who May Perform a Civil Marriage. Civil Marriage for Members from Other Units. Civil Marriages Held in Church Buildings. Civil Marriage Ceremony.
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