(CNN) The Church of Jesus Christ of Latter-day Saints, commonly referred to as the Mormon Church, responded Tuesday to a recently filed whistleblower complaint that accuses the church of stockpiling $100 billion in accounts intended for charitable works, misleading members and avoiding taxes.

A whistleblower alleges that billions of dollars collected in tithes -- mandatory donations by members -- was invested in an investment arm of the church, Ensign Peak Advisors, but in 22 years, has not been distributed to charitable causes in accordance with IRS rules, according to the complaint filed with the IRS.

"Claims being currently circulated are based on a narrow perspective and limited information," the LDS Church told CNN in a statement. "The Church complies with all applicable law governing our donations, investments, taxes, and reserves. We continue to welcome the opportunity to work with officials to address questions they may have."

The complaint was first reported by the Washington Post . The whistleblower, David Nielsen, is a Mormon who worked for the church until September, his brother, Lars Nielsen, told CNN. David Nielsen is a former senior portfolio manager at Ensign Peak Advisors, his brother said.

The complaint was prepared by the brothers and filed with the IRS in mid-November, according to Lars Nielsen.

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