CLERKS OF SESSION
CHURCH TREASURERS
​
Per Capita Apportionment rate for 2025 is set at $40.00
​
2024 Mileage Rates
The IRS has not yet determined a new 2024 rate for mileage reimbursement
Beginning on January 1, 2023, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:
-
65.5 cents per mile driven for business use, up 3 cents from the midyear increase setting the rate for the second half of 2022.
-
14 cents per mile driven in service of charitable organizations; the rate is set by statute and remains unchanged from 2022.
-
22 cents per mile driven for medical or moving purposes for qualified active-duty members of the Armed Forces, consistent with the increased midyear rate set for the second half of 2022.
These rates apply to electric and hybrid-electric automobiles, as well as gasoline and diesel-powered vehicles.
Treasurer's File Cabinet
​
Annual Letter from the Treasurer
Church Financial Review Checklist
2023 Membership & Per Capita Calculation
​
Business Affairs:
Current PTCA Financials
Audit
​
BOP Benefits Structure Resources:
-
From the Board of Pensions: https://seasonofrebuilding.pensions.org/2025-plan-changes#:~:text=The%202025%20Benefits%20Plan%20provides,their%20particular%20context%20of%20ministry
-
From the Presbyterian Outlook: https://pres-outlook.org/2024/04/pcusa-board-of-pensions-announces-pricing-for-new-benefits-structure/
-
From Presbyterian News Services: https://www.presbyterianmission.org/story/congregations-gain-flexibility-choice-with-redesigned-benefits-plan/
-
Overview of the 2025 Plan Changes | Board of Pensions Benefits
-
This link gets into the numbers: Dues packages | Board of Pensions Benefits
​