Synod of the Northeast: Per Capita Giving
The financial support shared across the governing bodies of the Presbyterian Church (U.S.A.) above the session level is called per capita. This term reflects the apportionment based on the membership of each congregation. Per capita is a vital way that Presbyterians express their covenantal commitment to one another and to the shared mission of the Church. Rooted in our connectional theology, per capita reflects a shared witness to the broader mission of God.
The Book of Order outlines the theological and administrative framework for how we live into our common ministry. The following excerpt provides guidance on the administration of per capita:
G-3.0106 Administration of Mission
“Each council above the session shall prepare and adopt 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.”
For 2025, the Synod of the Northeast per capita is set at $4.25 per member. These funds represent a portion of the Synod’s total operating costs and are allocated to support staff, operational expenses, Synod Assembly meetings, and mission initiatives.
How Per Capita Dollars Are Used
The Synod of the Northeast relies on per capita contributions to provide critical resources and services that support its mission. These include:
• Communication and Technology
• Financial Administration
• Ecclesiastical and Legal Support
• Insurance and Facilities
• Staff Ministry Administration
Through per capita giving, the Synod of the Northeast remains connected to the larger body of Christ, advancing a shared mission of justice, peace, and spiritual renewal. Your contributions help sustain this vital ministry, enabling Presbyterians to witness faithfully and effectively in the world. Our mission focuses on:
• Mission Granting – Empowering gospel communities through financial support.
• Communication and Storytelling – Amplifying voices and sharing stories of faith and mission.
• Equipping Gospel Communities – Providing tools and resources for growth.
• Visioning Process – Leading strategic planning for a transformative future.
• Presbytery Support – Offering guidance and partnership to presbyteries.
• Ecclesiastical Support – Addressing constitutional and policy matters.
• Operations – Managing day-to-day administrative functions.