The Council on the Disposition of the Tithes is a leadership body in the Church of Jesus Christ of Latter-day Saints, composed of the First Presidency, the Presiding Bishopric, and Quorum of the Twelve Apostles. The council determines how tithing funds of the church will be spent. The council oversees revenue, investments and expenditures valued at billions of dollars per year. While the LDS Church produces an annual report and employs an independent auditing department which reviews the financial activities of the church, it has not published full financial reports since 1959.

The Presiding Bishop of the Church of Jesus Christ of Latter-day Saints is a priesthood calling with church-wide authority. The Presiding Bishop is the highest leadership position within the church's Aaronic priesthood, although most of the work in this area is delegated to the church's Young Men general presidency.