The Church normally discourages making in-kind contributions (non-monetary) as tithing and other offerings. It is preferable for members to dispose of the property themselves and then pay tithing and other donations monetarily. However, in-kind donations may be accepted in certain cases. Such donations may be a common practice in some areas of the world. See General Handbook, 34.3.6.
The Church accepts (1) stocks, bonds, or other securities that are immediately marketable and (2) some marketable real estate. For instructions on making in-kind donations, see the In-Kind Donations website or email DonationsInKind@ChurchofJesusChrist.org. If members want to contribute other items, the stake president should contact Church headquarters or the area office for approval before authorizing the bishop to accept them.
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