The Layman

Per capita: How long
a gift? How soon a tax?

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The Layman – Volume 35, Number 4 – Posted July 19, 2002

Peggy Hedden
Peggy Hedden, vice chair
Presbyterian Lay Committee
This year’s General Assembly has declared that per-capita payments are voluntary. Thus, our denomination’s understanding of the last 200 years continues to be honored. The assembly noted that we are governing bodies connected to one another by our constitutional covenant; per capita is one sinew of our connection.

The assembly addressed the matter of per-capita contributions because more sessions are making the decision not to pay those monies that go to support the work of the General Assembly.

The first question that arises is why do sessions make that choice? The General Assembly acknowledges part of the answer in its call to its “agencies” to work to “alleviate the problems” leading to withholding. But the assembly did not extend its admonition to the body most responsible for the “problems” – general assemblies themselves.

Repeatedly sending out proposals to remove ordination standards, refusing to affirm Christ as the Savior needed by all people, failing to hold staff accountable for Re-Imagining and Peacemaking conferences that deny the saving work of Jesus’ crucifixion – these actions by past assemblies have caused sessions to stop and examine whether they can in good conscience use the money God has given them for his work to support such programs and proclamations.

And the actions by this 214th General Assembly – silence in the face of defiance of judicial rulings and constitutional standards, funding boycotts rather than missionaries, removing any qualm of conscience from late-term abortions – may well lead more sessions to ponder those stewardship decisions.

The second question that comes to mind is whether withholding per capita is a legitimate response to what sessions perceive as a dishonored covenant. The General Assembly and the General Assembly’s Permanent Judicial Commission have said yes – financial support of church government is based on the willingness to “give as you have made up your mind, not reluctantly or under compulsion” (2 Cor. 9:7; Ex. 25:2). Financial support is grounded in our shared commitment to God through the work and person of Jesus Christ and the Holy Spirit. We serve Christ; our denomination is an instrument for that service.

But the understanding that the PCUSA asks for, rather than commands, financial support is in jeopardy. At this assembly, three agencies that advise the assembly testified that the Book of Order requires sessions to pay per capita. The Office of the Stated Clerk, the Advisory Committee on the Constitution and the Committee on the Office of the General Assembly (all of which are funded from per-capita monies) stated that a 1992 amendment to G-9.0404d made sessions obligated to pay per capita.

Most of us officers and ministers who voted on that amendment 10 years ago are still alive and of sound memory. Did we vote to make per capita mandatory? No.

Yet two of the agencies offered language to “clarify” the Book of Order to “eliminate the confusion” they allege exists in our constitution. The stated clerk’s office did not offer any language change because it thinks the 1992 amendment is already sufficient to require per capita payments by sessions. The stated clerk has for several years warned elders and pastors that even discussing withholding per-capita payments is a violation of their ordination vows.

This General Assembly wisely did not accept the “advice” of its agencies. Per-capita payments continue to be voluntary gifts. For now.

Peggy Hedden is vice chair of the Presbyterian Lay Committee.
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