
CLERKS OF SESSION

CHURCH TREASURERS
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Per Capita Apportionment rate for 2025 is set at $40.00
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2025 Mileage Rates
Beginning Jan. 1, 2025, the standard mileage rates for the use of a car, van, pickup or panel truck will be:
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70 cents per mile driven for business use, up 3 cents from 2024.
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21 cents per mile driven for medical purposes, the same as in 2024.
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21 cents per mile driven for moving purposes for qualified active-duty members of the Armed Forces, unchanged from last year.
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14 cents per mile driven in service of charitable organizations, equal to the rate in 2024.
The rates apply to fully-electric and hybrid automobiles, as well as gasoline and diesel-powered vehicles. For further detailed information visit irs.gov
Treasurer's File Cabinet
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Annual Letter from the Treasurer
Church Financial Review Checklist
2023 Membership & Per Capita Calculation
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Business Affairs:
Current PTCA Financials
Audit
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BOP Benefits Structure Resources:
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From the Board of Pensions: https://seasonofrebuilding.pensions.org/2025-plan-changes#:~:text=The%202025%20Benefits%20Plan%20provides,their%20particular%20context%20of%20ministry
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From the Presbyterian Outlook: https://pres-outlook.org/2024/04/pcusa-board-of-pensions-announces-pricing-for-new-benefits-structure/
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From Presbyterian News Services: https://www.presbyterianmission.org/story/congregations-gain-flexibility-choice-with-redesigned-benefits-plan/
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Overview of the 2025 Plan Changes | Board of Pensions Benefits
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This link gets into the numbers: Dues packages | Board of Pensions Benefits
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