Why Per Capita? Going back to our earliest days, Presbyterians in our country collected an equal contribution from each member to help the church accomplish its regional and national work. They believed this to be both equitable and biblical. Our theology leads us to believe that the Holy Spirit reveals God’s will for the church through the corporate discernment of ministers and elders representing the whole church. In those early days, travel for those from distant places was far more costly than for those nearby, so the church spread the cost equally across the church, following the pattern of the apostles who “had all things in common” and “distributed the proceeds to all, as any had need.” (Acts 2:44-45) That pattern of asking all members to contribute equally to the church’s regional and national work continues to this day. Per Capita Apportionment for 2026Presbytery: $25.74Synod: $2.40General Assembly (GA): $11.86Total: $40.00

East Union Presbyterian Church

Per Capita 2026

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