CLERKS OF SESSION

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CHURCH TREASURERS

The Presbytery has set the 2026 Per Capita rate at a total of $43.75 per member. This rate includes the GA portion of $11.26, Synod portion of $5.50, and PTCA portion of $26.99.

The Presbytery Leadership Team believes that this per capita rate puts the Presbytery in a position to catch up to a more balanced response to the changes in income for the PTCA given changes in the Presbytery's membership numbers. This level of per capita is also necessary to cover increased costs within the Presbytery of providing support to our congregations and leaders.

For more information on per capita details, please contact Presbytery Treasurer Steve Robertson (treasurer@ptcaweb.org or 612-655-7594). Also watch for the fall mailing to congregation Moderators, Clerks of Session, and Treasurers and Administrators that will have specific 2026 per capita assessment total for your congregation based on your 2024 membership.

2026 Mileage Rates

Beginning Jan. 1, 2026, the standard mileage rates for the use of a car, van, pickup or panel truck will be:

72.5 cents per mile driven for business use, up 2.5 cents from 2025.
20.5 cents per mile driven for medical purposes, down a half cent from 2025.
20.5 cents per mile driven for moving purposes for certain active-duty members of the Armed Forces (and now certain members of the intelligence community), reduced by a half cent from last year.
14 cents per mile driven in service of charitable organizations, equal to the rate in 2025.

The rates apply to fully-electric and hybrid automobiles, as well as gasoline and diesel-powered vehicles.

While the mileage rate for charitable use is set by statute, the mileage rate for business use is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes, meanwhile, is based on only the variable costs from the annual study.

For further detailed information visit irs.gov