Per Capita Apportionment

Blessings to you for giving to the Lord through your 2009 pledge. Your generosity is very much appreciated as we move forward in spreading Gods Word. As you may know, this is the time of year in which our 2009 per capita is due. As we are grateful for your tithe, we are also asking you to consider an additional gift to cover the cost of the First Presbyterian Church “Per Capita Apportionment”. Many people have questions as to what the Per Capita Apportionment is:

Is the Per Capita Apportionment the equivalent of Membership Dues? Is it a tax? Definitely not! A definition recommended by the Office of the General Assembly and approved by the 207th General Assembly is a follows: "Per Capita is an opportunity for all communicant members of the Presbyterian Church through the governing bodies to participate equally, responsibly, and interdependently by sharing the cost of coordination and evaluation of mission; of performing ecclesiastical, legislative, and judicial functions that identify a reformed church, while at the same time strengthening the sense of community among all Presbyterians."

The history of Per Capita goes back to at least the mid-1800's. A plan of mileage was adopted by the General Assembly to defray the costs of commissioners attending the General Assembly meeting. Uses of per capita have been broadened through the years. One of the major uses still remains, to cover the expenses of those we send to represent us at meetings of our governing bodies. Another important use is to operate our church judicial system.




For 2009, the per capita apportionment for us is $30.01 per member ("per capita" is Latin meaning each person), not per family unit. The $30.01 is broken down as $19.06 for the Presbytery of the Twin Cities Area, $4.80 for The Synod of Lakes and Prairies, and $6.15 for the General Assembly. These amounts will allow each of these governing bodies to conduct their essential functions such as; Committee on Preparation for Ministry, Committee on Ministry, etc. These two committees have especially been an asset to me as I journeyed through Seminary. In addition, they were also an asset to you as you journeyed through the process of finding a new pastor.

Each member is invited and encouraged to contribute at least the amount of per capita, in addition to the amount that they would otherwise contribute. This will allow your Session to use the maximum amount possible for the Ministry of our congregation, the Presbytery, the Synod, and the General Assembly. As you prayerfully consider contributing $30.01 per confirmed member (in your household), you are taking part in what joins us together as Presbyterians. The Mission work that identifies us as Christians is above and beyond this amount, so if you are able to contribute more than this, please do, as that will help cover the per capita for some members who are unable to contribute this amount.


“7Now as you excel in everything—in faith, in speech, in knowledge, in utmost eagerness, and in our love for you—so we want you to excel also in this generous undertaking. . . 13I do not mean that there should be relief for others and pressure on you, but it is a question of a fair balance between 14your present abundance and their need, so that their abundance may be for your need, in order that there may be a fair balance.” 2 Corinthians 8:7, 13-14