Per Capita
Per capita is the mechanism for funding the higher councils of the church: Presbyteries, Synods and the General Assembly and their mission and administration. The Presbytery is responsible for raising the per capita apportionment for the General Assembly and the Synod, as well as its own. If churches do not pay their per capita to the Presbytery, the Presbytery still remains responsible for payment to the Synod and General Assembly for churches within their bounds.
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The per capita payment for a congregation in any year is based on the number of members reported on December 31 of the previous year. E.g. your 2023 per capita payment is based on the number of members you reported as of December 31, 2022. Here are some recent per capita's:
2022 2023 2024
Presbytery of Northern New England..........$36.92 $35.95 $38.10
Synod of the Northeast.................................$ 4.10 $ 4.20 $ 4.10
General Assembly..........................................$ 8.98 $ 9.85 $ 9.80
Total...................$50.00 $50.00 $52.00
"The denominational per capita rate approved by the 225th General Assembly (2022) is $9.85 for 2023 and $9.80 for 2024; between 2018 and 2022, the rate increased by $1.25." See HERE for PCUSA.