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Per Capita



The following are resources that can be used in explaining per capita funding of PC(USA). These resources can help congregations, sessions and presbyteries better understand what per capita is and how it is used.

Per capita leaflets

Individual leaflets to help congregations, presbyteries, and synods interpret per capita. Use them as bulletin inserts and more.

Per capita: an overview (PDF)

Frequently asked questions (PDF)

What GA per capita supports (PDF)

GA per capita budget for 2015 (PDF)

How $7.50 compares (PDF)

Per capita landscape (PDF) — See how one presbytery created a flyer for the per capita folder that tailors the information for their context. (created by Laura Viau)

PowerPoint presentation

A general overview of GA per capita that can be used as is or tailored to fit a presbytery, synod, or congregational context. (Requires PowerPoint software.)

Get the GA per capita overview (slides and script) in PowerPoint format. (Powerpoint) (15.79mb)

Sample letter

A sample letter for congregational use to interpret per capita.

Get the letter in Word format. (Word)


Read Clint McCoy’s “How this mustard seed grew: The origin and impact of the per capita apportionment as a means of financing the General Assembly.”

Download McCoy’s article (PDF) from the November 2007 issue of Perspectives, published by the Office of the General Assembly.

Per capita offering envelopes

Hubbard Press includes special occasion pew envelopes, one of which is for per capita — for congregations that ask members to pay their per capita and their regular offering amount.

Visit the Hubbard Press Web site.

Advisory Opinion

Advisory Opinion #9 (revised April 2009) by the Stated Clerk of the General Assembly offers clarification about per capita in the life of the church.

Read the Advisory Opinion. (PDF)

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