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Resources for Treasurers
Commonly Used Forms
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Pulpit Supply or Moderator Payment Voucher
*2025 IRS mileage reimbursement rate is $0.70 per mile
Per Capita
2026 Per Capita was approved
at the October 2025 Presbytery Meeting.
The 2026 Per Capita will remain at $50.
This per capita apportionment is based on
the funds necessary for the
Presbytery/Synod/General Assembly
to unite the work of over
8000+ churches into one PC(USA) body.
General Assembly
$11.26
(increased 42¢ from 2025)
Synod of Lakes & Prairies
$5.50
(unchanged from 2025)
Presbytery of Northern Plains
$33.24
(decreased 42¢ from 2025)
2026
Per Capita breakdown:
Our Presbytery office has a free brochure
that helps congregations
understand the importance
of Per Capita giving.

Download our Per Capita brochure
as a PDF:
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