Between the Temple and the Tax Collector: The Intersection of Mormonism and the State

by Samuel D. Brunson

The founding and development of the Church of Jesus Christ of Latter-day Saints run parallel to the rise of the modern tax system and administrative state. Samuel D. Brunson looks at the relationships between the Church and various federal, state, local, and international tax regimes.

The church and its members engage with the state as taxpayers and as members of a faith exempt from taxes. As Brunson shows, LDS members and the Church have at various times enacted, enforced, and collected taxes while also challenging taxes in the courts and politics. Brunson delves into the ways LDS members used their status as taxpayers to affirm themselves as citizens and how outsiders have attacked the Church’s tax-exempt status to delegitimize it. Throughout, Brunson uses the daily interactions between the Latter-day Saints and taxation to explain important and inevitable holes in the wall between church and state.

Enlightening and informed, Between the Temple and the Tax Collector provides general readers and experts alike with a new perspective on a fundamental issue.

278 pages, Kindle Edition

Published February 25, 2025

Reviews

[Christopher Angulo · Rating 4 out of 5]

I mean, for a suuuuper dry subject, Brunson made taxes interesting. Thr tax lens of Mormon history amplifies the current scholarship on Mormonism and expands one's understanding of the past and present. Material in this book has caused me to reflect and reconsider my views on certain movements within Mormonism.

[Morgan · Rating 4 out of 5]

I've been enjoying Sam's writing as a lurker on BCC for years, so I was excited to read this. It's a great overview of taxation and tax law, a topic I know little about, and analyzing the way the Mormon Church interacts with tax law is a super fascinating lens. The text stays fairly grounded and neutral throughout. Neither faith promotion nor expose, this is an interesting look at the interaction of church and state in the US (and in one short section, Aotearoa New Zealand!), that I'm glad I read.

[Mark Dahle · Rating 5 out of 5]

Great book! I learned a lot, particularly about road taxes and taxes in the early LDS church and church communities. A great case study of religious income tax exemption and optics vs. legal concerns in the modern era as well!