formation of community interest

Formation and registration

The formation and registration is similar to that of any limited company. New organisations can register by filing the Form IN01 and memorandum and articles of association together with a form CIC36 signed by all their directors, explaining their community credentials to the Registrar of Companies for England and Wales, or the Registrar for Scotland with a fee of £35.
Existing companies can convert to a CIC by passing resolutions which make changes to their name and to their memorandum and articles of association and by delivering to the Registrar of Companies copies of these documents, together with a fee for £25, and a form CIC37 (which is similar to a CIC36, but asks for confirmation that the company is not a charity, or that permission has been obtained from the Charity Commission to convert from a charity to a CIC). The Registrar will conduct the normal checks for registration and pass the papers to the Regulator of Community Interest Companies, to determine whether the company satisfies the community interest test.
CICs cannot:
be politically motivated (see regulation 3 of the Community Interest Company Regulations 2005 (“CIC Regs”))
be set up to serve an unduly restrictive group (see regulations 4 & 5 of the CIC Regs)
be a charity
carry out unlawful activities
The first ever UK Community Interest Company was TalentStar, founded by Adam Chetter.[

legal form

ALegal forms and social objectives

Regular limited liability companies that do not have charitable status find it difficult to ensure that their assets are dedicated to public benefit. There is no simple, clear way of locking assets of such a company to a public benefit purpose other than applying for charitable status. The community interest company is intended to meet this need.
When a CIC is requested, the CIC regulator considers whether applications meet the criteria to become a CIC. If satisfied, the regulator advises the registrar in Companies House who, providing all the documents are in order, will issue a certificate of incorporation as a CIC.
A charity can convert to a CIC with the consent of the Charity Commission. In so doing it will lose its charitable status including tax advantages. A charity may own a CIC, in which case the CIC would be permitted to pass assets to the charity. CICs are more lightly regulated than charities but do not have the benefit of charitable status, even if their objects are entirely charitable in nature.
Those who may want to set up a CIC are expected to be philanthropic entrepreneurs who want to do good in a form other than charity. This may be because:
CICs are specifically identified with social enterprise. Some organisations may feel that this is a more suitable than charitable status.
Members of the board of a charity may only be paid where the constitution contains such a power and it can be considered to be in the best interests of the charity. It means that, in general, the founder of a social enterprise who wishes to be paid cannot be on the board and must give up strategic control of the organisation to a volunteer board, which is often unacceptable. This limitation does not apply to CICs.
They are looking to work for community benefit with the relative freedom of the non-charitable company form to identify and adapt to circumstances, but with a clear assurance of not-for-profit distribution status.
The definition of community interest that applies to CICs is wider than the public interest test for charity.

comunity interest

 community interest company (CIC) is a new type of company introduced by the United Kingdom government in 2005 under the Companies (Audit, Investigations and Community Enterprise) Act 2004, designed for social enterprises that want to use their profits and assets for the public good. CICs are intended to be easy to set up, with all the flexibility and certainty of the company form, but with some special features to ensure they are working for the benefit of the community.
Community Interest Companies (CICs) as Social Enterprise
Main article: Social enterprise
A Community Interest Company (CIC) is a business with primarily social objectives whose surpluses are principally reinvested for that purpose in the business or in the community, rather than being driven by the need to maximise profit for shareholders and owners. CICs tackle a wide range of social and environmental issues and operate in all parts of the economy. By using business solutions to achieve public good, it is believed that social enterprises have a distinct and valuable role to play in helping create a strong, sustainable and socially inclusive economy.
CICs are diverse. They include community enterprises, social firms, mutual organisations such as co-operatives, and large-scale organisations operating locally, regionally, nationally or internationally.
There is no single legal model for social enterprise. They include companies limited by guarantee, industrial and provident societies, and companies limited by shares; some organisations are unincorporated associations and others are registered charities.

civil law of partnership

A partnership is a nominate contract between individuals who, in a spirit of cooperation, agree to carry on an enterprise; contribute to it by combining property, knowledge or activities; and share its profit. Partners may have a partnership agreement, or declaration of partnership and in some jurisdictions such agreements may be registered and available for public inspection. In many countries, a partnership is also considered to be a legal entity, although different legal systems reach different conclusions on this point.
[edit]Germany
Main article: Kommanditgesellschaft
Partnerships may be formed in forms of the General Partnership (Offene Handelsgesellschaft, OHG) or Limited Partnership (Kommanditgesellschaft, KG). A partnership can be formed by only one person. In the OHG, all partners are fully liable for the partnership's debts, whereas in the KG there are general partners with unlimited liability and limited partners whose liability is restricted to their fixed contributions to the partnership. Although a partnership itself is not a legal entity, it may acquire rights and incur liabilities, acquire title to real estate and sue or be sued
[edit]China
Main article: Partnership (China)
In mainland China, a partnership enterprise encompasses two types of partnerships：general partnerships and limited partnerships.[2] A general partnership comprises general partners who bear joint and several liabilities for the debts of the partnership enterprise.[2] There is a special general partnership which can be employed by professional service providers such as accountant firms and law firms. A limited partnership enterprise includes general partners and limited partners where the limited partners are liable only to the extent of their capital contributions.[2]
[edit]Japan
The Japanese civil code provides for partnerships by contract, which are commonly known as nin'i kumiai (任意組合?) or "voluntary partnerships." A more recent statute has allowed for the creation of limited liability partnerships.
One form of partnership unique to Japan is the tokumei kumiai or "anonymous partnership," in which partners have limited liability so long as they remain anonymous in their capacity as partners and do not participate in the operation of the partnership. Japan provides for partnership-like corporations called mochibun kaisha.

[edit]Netherlands
Accountants in the Netherlands organized themselves for the first time as partnerships in 1890 when two single proprietorships bundled their efforts to form a partnership. The event was followed by numerous other events, including additional consolidation and entrepreneurship, mergers and acquisitions, internationalization regulatory and economic discontinuities that changed the sector dramatically. Partnerships differ from private and public corporations in that all partners are fully responsible for decisions made by any of the partners. A historical and organizational study of accounting partnerships in The Netherlands over the period 1890-1990 showed that partnerships benefit greatly from supplementing partners with associates ( the ratio of partners to associates refers to "leverage' and greatly impacts the partnerships survival odds, but only partners as so called residual claimants are liable for the conduct and performance of the partnership as firm). Also the heterogeneity of the partners as a group of professionals benefits from compositional effects such as homogeneity in experience and other demographic characteristics. [3]
[edit]Common law

Under common law legal systems, the basic form of partnership is a general partnership, in which all partners manage the business and are personally liable for its debts. Two other forms which have developed in most countries are the limited partnership (LP), in which certain limited partners relinquish their ability to manage the business in exchange for limited liability for the partnership's debts, and the limited liability partnership (LLP), in which all partners have some degree of limited liability.
There are two types of partners. General partners have an obligation of strict liability to third parties injured by the Partnership. General partners may have joint liability or joint and several liability depending upon circumstances. The liability of limited partners is limited to their investment in the partnership.
A silent partner is one who still shares in the profits and losses of the business, but who is uninvolved in its management, and/or whose association with the business is not publicly known; these partners usually provide capital.
[edit]Hong Kong
Main article: Partnership (Hong Kong)
A partnership in Hong Kong is a business entity formed by the Hong Kong Partnerships Ordinance, which defines a partnership as "the relation between persons carrying on a business in common with a view of profit" and is not a joint stock company or an incorporated company.[4] If the business entity registers with the Registrar of Companies it takes the form of a limited partnership defined in the Limited Partnerships Ordinance.[5] However, if this business entity fails to register with the Registrar of Companies, then it becomes a general partnership as a default.[5]
[edit]Australia
Main article: Partnership (Australia)
Summarising s. 5 of the Partnership Act 1958 (Vic) (hereinafter the "Act"), for a partnership in Australia to exist, four main criteria must be satisfied. They are:
Valid Agreement between the parties;
To carry on a business – this is defined in s. 3 as "any trade, occupation or profession";
In Common – meaning there must be some mutuality of rights, interests and obligations;
View to Profit – thus charitable organizations cannot be partnerships (charities are typically incorporated associations under Associations Incorporations Act 1981 (Vic))
Partners share profits and losses. A partnership is basically a settlement between two or more groups or firms in which profit and loss are equally divided
[edit]United Kingdom limited partnership
Main articles: UK partnership law and Limited Partnership Act 1907
A limited partnership in the United Kingdom consists of:
One- twenty people (except in solicitors and banks) called general partners, who are liable for all debts and obligations of the firm; and
One or more people called limited partners, who contribute a sum/sums of money as capital, or property valued at a stated amount. Limited partners are not liable for the debts and obligations of the firm beyond the amount contributed.
Limited partners may not:
Draw out or receive back any part of their contributions to the partnership during its lifetime; or
Take part in the management of the business or have power to bind the firm.
If they do, they become liable for all the debts and obligations of the firm up to the amount drawn out or received back or incurred while taking part in the management, as the case may be.

partnership

A partnership is an arrangement where parties agree to cooperate to advance their mutual interests.[1]
Since humans are social beings, partnerships between individuals, businesses, interest-based organizations, schools, governments, and varied combinations thereof, have always been and remain commonplace. In the most frequently associated instance of the term, a partnership is formed between one or more businesses in which partners (owners) co-labor to achieve and share profits and losses (see business partners). Partnerships are also common regardless of and among sectors. Non-profit, religious, and political organizations, may partner together to increase the likelihood of each achieving their mission and to amplify their reach. In what is usually called an alliance, governments may partner to achieve their national interests, sometimes against allied governments who hold contrary interests, such as occurred during World War II and the Cold War. In education, accrediting agencies increasingly evaluate schools by the level and quality of their partnerships with other schools and a variety of other entities across societal sectors. Partnerships also occur at personal levels, such as when two or more individuals agree to domicile together, while other partnerships are not only personal but private, known only to the involved parties.
Partnerships present the involved parties with special challenges that must be navigated unto agreement. Overarching goals, levels of give-and-take, areas of responsibility, lines of authority and succession, how success is evaluated and distributed, and often a variety of other factors must all be negotiated. Once agreement is reached, the partnership is typically enforceable by civil law, especially if well documented. Partners who wish to make their agreement affirmatively explicit and enforceable typically draw up Articles of Partnership. It is common for information about formally partnered entities to be made public, such as through a press release, a newspaper ad, or public records laws.
While partnerships stand to amplify mutual interests and success, some are considered ethically problematic. When a politician, for example, partners with a corporation to advance the corporation's interest in exchange for some benefit, a conflict of interest results. Outcomes for the public good may suffer. While technically legal in some jurisdictions, such practice is broadly viewed negatively or as corruption.
Governmentally recognized partnerships may enjoy special benefits in tax policies. Among developed countries, for example, business partnerships are often favored over corporations in taxation policy, since dividend taxes only occur on profits before they are distributed to the partners. However, depending on the partnership structure and the jurisdiction in which it operates, owners of a partnership may be exposed to greater personal liability than they would as shareholders of a corporation. In such countries, partnerships are often regulated via anti-trust laws, so as to inhibit monopolistic practices and foster free market competition. Enforcement of the laws, however, is often widely variable. Domestic partnerships recognized by governments typically enjoy tax benefits, as well.

advantage

Advantages

There are many advantages of corporations that are described in that article; chiefly they are the ability to raise capital either publicly or privately, to limit the personal liability of the officers and managers, and to limit risk to investors
[edit]Disadvantages

Raising capital for a proprietorship is more difficult because an unrelated investor has less peace of mind concerning the use and security of his or her investment and the investment is more difficult to formalize;[3] other types of business entities have more documentation.
As a business becomes successful, the risks accompanying the business tend to grow.[citation needed] One of the main disadvantages of sole proprietors is unlimited liability where the owner's personal assets can be taken away. This is particularly true for doing or liabilities created by employees; a corporation only partially shields an owner or officer for his own actions according to the principle of piercing the corporate veil. Also, being alone in business, sole proprietors generally lack money which leads to failure[citation needed]. The small size of the business limits the breadth of management skills because there are fewer people working together. As employees generally seek stable employers, small independent businesses that have a high chance of failing have more difficulty attracting skilled people.  Lack of continuity. The enterprise may be crippled or terminated if the owner becomes ill or dies.  Relative difficulty obtaining long-term financing. Because the enterprise rests exclusively on one person, it often has difficulty raising long-term capital.

sole proprietorship

A sole proprietorship, also known as the sole trader or simply a proprietorship, is a type of business entity that is owned and run by one individual and in which there is no legal distinction between the owner and the business. The owner receives all profits (subject to taxation specific to the business) and has unlimited responsibility for all losses and debts. Every asset of the business is owned by the proprietor and all debts of the business are the proprietor's. This means that the owner has no less liability than if they were acting as an individual instead of as a business. It is a "sole" proprietorship in contrast with partnerships.
A sole proprietor may use a trade name or business name other than his or her legal name. In many jurisdictions there are rules to enable the true owner of a business name to be ascertained. In the United States there is generally a requirement to file a doing business as statement with the local authorities.[1] In the United Kingdom the proprietor's name must be displayed on business stationery, in business emails and at business premises, and there are other requirements.[2]

my wear

See also: Types of business entity
Although forms of business ownership vary by jurisdiction, there are several common forms:
Sole proprietorship: A sole proprietorship is a business owned by one person for-profit. The owner may operate the business alone or may employ others. The owner of the business has unlimited liability for the debts incurred by the business.
Partnership: A partnership is a business owned by two or more people. In most forms of partnerships, each partner has unlimited liability for the debts incurred by the business. The three typical classifications of for-profit partnerships are general partnerships, limited partnerships, and limited liability partnerships.
Corporation: A corporation is a limited liability business that has a separate legal personality from its members. Corporations can be either government-owned or privately-owned, and corporations can organize either for-profit or not-for-profit. A privately-owned, for-profit corporation is owned by shareholders who elect a board of directors to direct the corporation and hire its managerial staff. A privately-owned, for-profit corporation can be either privately held or publicly held.
Cooperative: Often referred to as a "co-op", a cooperative is a limited liability business that can organize for-profit or not-for-profit. A cooperative differs from a for-profit corporation in that it has members, as opposed to shareholders, who share decision-making authority. Cooperatives are typically classified as either consumer cooperatives or worker cooperatives. Cooperatives are fundamental to the ideology of economic democracy.
[edit]Classifications

Wall Street, Manhattan is the location of the New York Stock Exchange and is often used as a symbol for American capitalism.
Agriculture and mining businesses are concerned with the production of raw material, such as plants or minerals.
Financial businesses include banks and other companies that generate profit through investment and management of capital.
Information businesses generate profits primarily from the resale of intellectual property and include movie studios, publishers and packaged software companies.
Manufacturers produce products, from raw materials or component parts, which they then sell at a profit. Companies that make physical goods, such as cars or pipes, are considered manufacturers.
Real estate businesses generate profit from the selling, renting, and development of properties comprising land, residential homes, and other kinds of buildings.
Retailers and distributors act as middle-men in getting goods produced by manufacturers to the intended consumer, generating a profit as a result of providing sales or distribution services. Most consumer-oriented stores and catalog companies are distributors or retailers.
Service businesses offer intangible goods or services and typically generate a profit by charging for labor or other services provided to government, other businesses, or consumers. Organizations ranging from house decorators to consulting firms, restaurants, and even entertainers are types of service businesses.
Transportation businesses deliver goods and individuals from location to location, generating a profit on the transportation costs.
Utilities produce public services such as electricity or sewage treatment, usually under a government charter.
There are many other divisions and subdivisions of businesses. The authoritative list of business types for North America is generally considered to be the North American Industry Classification System, or NAICS. The equivalent European Union list is the Statistical Classification of Economic Activities in the European Community (NACE).Mill,

church, church, church,

Purpose

According to the LDS Church, the temple garments serve a number of purposes. First, the garment provides the member "a constant reminder" of the covenants they made in the temple. Second, the garment "when properly worn...provides protection against temptation and evil". Wearing the garment is also "an outward expression of an inward commitment" to follow Jesus Christ.[26] General authority Carlos E. Asay adds that the garment "strengthens the wearer to resist temptation, fend off evil influences, and stand firmly for the right."[28]
The nature of the protection believed to be afforded by temple garments is ambiguous and varies between adherents.[29] Researchers who interviewed a sample of Latter-day Saints who wear the temple garment reported that virtually all wearers expressed a belief that wearing the garment provided "spiritual protection" and encouraged them to keep their covenants.[29] Some of those interviewed "asserted that the garment also provided physical protection, while others seemed less certain of any physical aspect to protection."[29] In Mormon folklore, tales are told of Latter-day Saints who credit their temple garments with helping them survive car wrecks, fires, and natural disasters.[1]
[edit]Latter-day Saint views as to sacredness

To members of the LDS Church, the temple garment represents the sacred and personal aspects of their relationship with God. Church President Joseph F. Smith taught that the garment was to be held as "the most sacred of all things in the world, next to their own virtue, next to their own purity of life."[18] For this reason, most Church members feel uncomfortable discussing the garment in a casual or disrespectful manner.[30] Some church leaders have compared the garment to the clerical vestments worn by clergy of other churches.[28][31] Church leaders have publicly discussed the above principles and beliefs in general terms since the mid-1840s. However, because of the sacredness surrounding temple rites for many Latter-day Saints, some church opponents have mocked and parodied the wearing of temple garments,[1] including using a garment to blow their nose. Some church members have criticized the sale of garments on internet auction sites.[32]
During the October 2003 LDS Church General Conference, some anti-Mormon demonstrators outside the LDS Conference Center reportedly spat and stomped on garments in view of those attending the conference. One protestor blew his nose into a garment he wore around his neck.[33] A scuffle broke out between a protester and two members of the church who attempted to take the garments from him.[34] To avoid a repeat of the conflict, the municipality of Salt Lake City planned stronger enforcement of fighting words and hate speech laws for the April 2004 Conference in Salt Lake City with new protest buffer zones.[35]

lds church

The LDS Church instructs its endowed members to wear temple garments "according to the instructions given in the endowment"[23] which states that "you must wear [the garment] throughout your life."[24][25] In the Church's Handbook of Instructions, leaders are instructed to tell members they "should wear the garment both day and night",[26], and that they should not alter it. Members are told that they should not partially or completely remove any portion of the garment to participate in activities that can "reasonably be done with the garment worn properly beneath the clothing".[26] When necessary, the garment may be temporarily removed, but members are told that after the activity "they should put it back on as soon as possible."[26] Swimming is given as an example of an activity that would justify removal of the garment.[26]
Garment wearers are also instructed that they should not adjust the garment or wear it in a way that would accommodate the wearing of what the church considers to be immodest clothing[26] (which includes uncovering areas of the body that would normally be covered by the garment, such as the shoulders and lower thighs). Members are instructed to keep garments clean and mended and to refrain from displaying them or exposing them to the view of others who may not understand their significance.[26] Prior to the disposal of old garments, members are instructed to cut out the markings on them.[1][27] After the marks are removed, "the fabric is not considered sacred" and the garment fabric may be cut up and discarded or used for other purposes.[1][27]
[edit]Purpose

According to the LDS Church, the temple garments serve a number of purposes. First, the garment provides the member "a constant reminder" of the covenants they made in the temple. Second, the garment "when properly worn...provides protection against temptation and evil". Wearing the garment is also "an outward expression of an inward commitment" to follow Jesus Christ.[26] General authority Carlos E. Asay adds that the garment "strengthens the wearer to resist temptation, fend off evil influences, and stand firmly for the right."[28]
The nature of the protection believed to be afforded by temple garments is ambiguous and varies between adherents.[29] Researchers who interviewed a sample of Latter-day Saints who wear the temple garment reported that virtually all wearers expressed a belief that wearing the garment provided "spiritual protection" and encouraged them to keep their covenants.[29] Some of those interviewed "asserted that the garment also provided physical protection, while others seemed less certain of any physical aspect to protection."[29] In Mormon folklore, tales are told of Latter-day Saints who credit their temple garments with helping them survive car wrecks, fires, and natural disasters.[1]

wearing

In 1893, the church expressed an official preference for the color white, and since then they are white by default. However, desert sand-colored garments may be purchased for military use, and members may submit regulation military T-shirts of any color to the church for custom addition of the symbolic markings.[17]
For several decades, the original 19th-century garment pattern, which had become standardized in the 1840s, was understood within Mormon doctrine as being unalterable. In 1906, LDS Church President Joseph F. Smith characterized as a "grievous sin" any attempt, in the name of changing fashion trends, to modify the 1840s garment pattern, which he characterized as "sacred, unchanged, and unaltered from the very pattern in which God gave them."[18] However, while the original pattern of the garment is still in use by some Mormon fundamentalists, over the years, the LDS Church has modernized the original pattern.
In 1923, a letter from LDS Church President Heber J. Grant to stake and temple presidents, stated that after careful and prayerful consideration it was unanimously decided by the First Presidency and Quorum of the Twelve Apostles of the LDS Church, that specific modifications would be permitted to the garments: sleeve to elbow, leg just below knee, buttons instead of strings, collar eliminated, crotch closed.[19] Other changes were made after 1923 which shortened the sleeves and legs more and eliminated buttons.
In the 1930s, the LDS Church built Beehive Clothing Mills, which manufactured and sold the garments, thereby leading to a more standardized design. During this time women's garments were one-piece designs that ended just above the knees and had a cap sleeve. In the 1970s, the first two-piece garment became available and Mormons generally accepted the change.[20] Today garments are made in both styles with a variety of different fabrics. Feminine styles are sold with either a rounded or a sweetheart neckline with cap sleeves. Sweetheart necklines usually follow the line of the bra, which is usually worn over the garment. There are also two styles of necklines for men. Endowed church members can purchase garments through Church distribution centers worldwide, through the mail, and online. They are sold at a moderate price that is assumed to be near cost.[16]
To purchase temple garments, members must be endowed.[21] To purchase garments online, they must provide their membership record number.[22] Endowed members can find their membership record number on their temple recommend or by obtaining a copy of their Individual Ordinance Summary.[2

19th century garments wrear

In the 19th century, the temple garment was a one-piece undergarment extending to the ankles and the wrists, resembling a union suit, with an open crotch and a collar. It was made of unbleached cotton, and was held together with ties in a double knot. The garment had four marks that were snipped into the cloth as part of the original Nauvoo Endowment ceremony.[7] These marks were a reverse-L-shaped symbol on the right breast, a V-shaped symbol on the left breast, and horizontal marks at the navel and over the right knee. These cuts were later replaced by embroidered symbols. According to Mormon doctrine, the marks in the garments are sacred symbols.[8] One proposed element of the symbolism, according to early Mormon leaders[citation needed], was a link to the Square and Compasses, the symbols of freemasonry,[9] to which Joseph Smith, Jr. had been initiated about seven weeks prior to his introduction of the Endowment ceremony.[10][clarification needed]
Thus, the V-shaped symbol on the left breast was referred to as "The Compasses", while the reverse-L-shaped symbol on the right breast was referred to by early church leaders as "The Square".[11]
According to an explanation by LDS Church President John Taylor in 1883, the "Square" represents "the justice and fairness of our Heavenly Father, that we will receive all the good that is coming to us or all that we earn, on a square deal", and the "Compasses" represents "the North Star".[12] In addition to the Square and Compasses, Taylor described the other symbols as follows: the collar represented the idea that the Lord's "yoke is easy and [his] burden is light", or the "Crown of the Priesthood"; the double-knotted strings represented "the Trinity" and "the marriage covenant"; the navel mark represents "strength in the navel and marrow in the bones"; and the knee mark represents "that every knee shall bow and every tongue confess that Jesus is the Christ".[13]
An alternative explanation was given in 1936 by then-LDS Church apostle David O. McKay, whose explanation was incorporated into the LDS Church's 20th-century version of the Endowment ceremony.[14] According to McKay's explanation of the ceremony, the "mark of the Compass" represents "an undeviating course leading to eternal life; a constant reminder that desires, appetites, and passions are to be kept within the bounds the Lord has set; and that all truth may be circumscribed into one great whole"; the "mark of the Square" represents "exactness and honor" in keeping the commandments and covenants of God; the navel mark represents "the need of constant nourishment to body and spirit"; and the "knee mark" represents "that every knee shall bow and every tongue shall confess that Jesus is the Christ".[14] Unlike Taylor, McKay did not describe the symbolism of the collar or the tie-strings because those elements of the garment had been eliminated in 1922.[15]

garment wear

A Temple garment (also referred to as garments, or Mormon underwear)[1] is a type of underwear worn by members of some denominations of the Latter Day Saint movement, after they have taken part in the Endowment ceremony. Garments are worn both day and night and are required for any previously endowed adult to enter a temple.[2] The undergarments are viewed as a symbolic reminder of the covenants made in temple ceremonies, and are viewed as either a symbolic or literal source of protection from the evils of the world.[3]
The garment is given as part of the washing and anointing portion of the endowment. Today, the temple garment is worn primarily by members of The Church of Jesus Christ of Latter-day Saints (LDS Church) and by members of some Mormon fundamentalist churches. Adherents consider them to be sacred and not suitable for public display. Anti-Mormon activists have occasionally publicly displayed or defaced temple garments to advance their opposition to the LDS Church.[4]
Temple garments are sometimes derided as "magic underwear" by non-Mormons, but Mormons view this terminology to be misleading.[