Finances of The Church of Jesus Christ of Latter-day Saints (LDS Church) are similar to other non-profit and religious organizations, where the principal source of funding comes from the donations of its members and the principal expense is in constructing and maintaining facilities. The LDS Church has not publicly disclosed its financial statements in the United States since 1959. The church does disclose its financials in the United Kingdom and Canada where it is required to do so by law. In the UK, these financials are audited by the UK office of PricewaterhouseCoopers.