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Per Capita is an amount of money that each church pays to the Presbytery, Synod and General Assembly for each active member of its church. The 2025 Per Capita Amount in NCP is $50.15 per member. Per Capita payments should be sent to the Presbytery Office, Attn: Heather Deacon.

The NCP Budget is put together in the spring and brought to the November meeting of the Presbytery. The budget is broken down into Operating and Mission Budgets. The funds for the Operating Budget come from Per Capita. Funds for the Mission budget come to NCP either through Shared Mission Support (Unified Giving) or Directed Mission Support. You can find this year’s budget by clicking HERE. (You must have member access)

Any monies for General Assembly, Special Offering, Designated, Per Capital, Unified Giving or Disaster Assistance can be mailed directly to National Capital Presbytery and our business office will designate funds accordingly. If you have further questions, contact Heather Deacon.

Effective January 1, 2026, the PC(USA) will restructure its special offerings, reducing them from four to three, focusing on broader causes rather than specific programs. Information about these offerings is available through the PC(USA) website: One Great Hour of Sharing, World Communion Offering, Christmas Joy Offering.

For 2025, a 3.6% increase would match the current inflation rate.  More information is available in the Compensation Policies HERE.

Presbytery urges adoption of an “accountable reimbursement plan” which reimburses the pastor for vouchered mileage at the IRS rate – currently $0.70 (2025). If you are simply giving your pastor a set amount for which he/she does not account to you, that is taxable income to be included on the pastor’s W-2.

NO – the IRS forbids reimbursement for commuting mileage.

Yes, changes are posted every year based on the approved formulas in the policy, typically at the September Presbytery meeting. Visit Resources – COM Documents.

Clergy are not subject to withholding of federal or state taxes; instead, most make quarterly estimated tax payments. But the IRS allows for a “voluntary withholding agreement” by which the Treasurer withholds federal and/or state taxes as the pastor directs. NOTE: withholding for self-employment taxes (SECA) from pastors’ compensation is never allowed, although clergy can request via a W-4 that an additional amount of income tax be withheld to cover their estimated SECA tax.

Grant information may be found under Resources.