Per Capita Tax

What is this 'per capita' tax? It 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; and 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” (GA Minutes, Part I, 1995).  In essence: Per capita is a set amount of money per member that congregations pay to the PC(USA), a Presbyterian Covenant Community Fund, part of the glue that holds Presbyterians together.  Because every Presbyterian shares in the benefit of the PC(USA)’s system of government, the expenses associated with coordinating and performing the functions of that system are shared as well.