of their Doctrine and Covenants, built a "sacred space of worship, education, and church administration" called the Independence Temple on a portion of the original 63 acre Temple Lot site in Independence, Missouri, including a "World Plaza." The movement does not recognize the Community of Christ's claim of divine direction to build it. Though they do recognize that Joseph Smith did receive revelation(s) ordering the construction of a temple on the Temple Lot site sometime in the future, they believe the Community of Christ's efforts in this regard to be illegitimate. Many members of Restoration Branches believe they have been disenfranchised in church government by the Community of Christ, citing the rights of branches listed in the Articles of Incorporation of the Reorganized Church of Jesus Christ of Latter Day Saints (1872), a legal document incorporating the church under the laws of the state of Illinois. They argue that the methods employed to facilitate many changes that have taken place during and since the twentieth century have violated the branches and individual members rights to voice and vote in the deliberative assemblies of church government. The movement does not recognize the position of any person who currently claims to be a functioning prophet, seer and revelator as legitimate. Various factions have formed into separate movements following various prophets, notably the Remnant Church of Jesus Christ of Latter Day Saints. The Restoration Branches movement regards changes to the restored gospel (as understood by them to have been taught and practiced in the Church of Christ organized under Joseph Smith, and reorganized under Joseph Smith III) and to the ordinances of the church as apostasy and an abomination in the sight of God. As previously mentioned, most Restoration Branches are close-communionists, meaning that although all are welcome to attend church meetings, they do not serve the sacrament to non-members. Differences from each other Each Restoration Branch currently exists as an independent entity. Though all generally follow the traditional doctrines of the RLDS church, many have unique views on specific doctrinal and church government-related issues, and specific standpoints differ from member to member. These include: Tithing: Restoration Branch members have diverse opinions on financial issues. Some believe that one's tithes should be 10% of one's increase (defined as income after expenses) but the exact principle(s) are disputed, as is the distribution of funds. The Restoration Branches are mostly independent of each other and