Info for Churches

Resources to answer frequently asked questions follow below after information on “per capita.”

Total Per Capita for 2024: $35.56
— Presbytery Per Capita: $24.26 (unchanged from 2023)
— Synod Per Capita: $1.50 (unchanged from 2019)
— General Assembly Per Capita: $9.80 (decreased due to lower costs for General Assembly in 2024)

Forms (Fillable forms can also be printed to complete manually):

Call and Compensation Information and Forms (Form F-1)

2024 Remittance Form – Fillable in PDF reader

2024 Mission Pledge Form Fillable in PDF reader

What is “Per Capita”?

The Constitution of the Presbyterian Church (U.S.A.), in G-3.0106 Administration of Mission, includes this guidance:

The administration of mission demonstrates the unity and interdependence of the church, in that councils share with one another responsibilities, rights, and powers (F-3.0203). Through their members and elected commissioners, lower councils participate in planning and administration of the work of higher councils, and in consultation between bodies concerning mission, budget, staffing and fair employment practices, and matters of equitable compensation.


Each council above the session shall prepare a budget for its operating expenses, including administrative personnel, and may fund it with a per capita apportionment among the particular congregations within its bounds. Presbyteries are responsible for raising their own funds and for raising and timely transmission of per capita funds to their respective synods and the General Assembly. Presbyteries may direct per capita apportionments to sessions within their bounds, but in no case shall the authority of the session to direct its benevolences be compromised.

Insurance Board Webinars
Taking Minutes Video
Session Meeting Training Video
Session Meeting Training Document
Communications Seminar
Church Treasurer’s Manual
Church Tax Guide — This resource is available from the Board of Pensions.
Managing Conflict Document
Avoiding Embezzlement

Resources for Disaster Preparedness and Response
Basic Disaster Plan Template
Hurricane Preparedness Webinar Recording (FLAPDAN)
Sample Child Protection Policy
Sample Bylaws — This link has been removed as outdated.
Sample Sexual Misconduct Policy
Cell Tower Manual

Constitution of the PC(USA), including Book of Confessions and Book of Order
Presbytery Manual of Operations
Presbytery Bylaws