Overture 23

On Providing an Authoritative Interpretation of G-9.0404d Regarding Session Responsibility to Pay Per Capita—From the Presbytery of Baltimore.

The Presbytery of Baltimore overtures the 217th General Assembly (2006) of the Presbyterian Church (U.S.A.) to provide the following authoritative interpretation of Book of Order G-9.0404d:

1. That the covenantal relationship of the Presbyterian Church (U.S.A.) recognizes both the need and obligation of governing bodies to support each other; and

2. That sessions are responsible for payment of per capita apportionments of General Assembly, synod, and presbytery directed to them by the presbytery in accordance with G-9.0404d.

Rationale

The Presbytery of Baltimore offers the following polity interpretations of G-9.0404d:

1. The first sentence of G-9.0404d makes it clear that General Assembly, synods, and presbyteries have the authority to fund operating expenses with a per capita apportionment. The responsibility of presbyteries, as the governing bodies assigned by the second sentence of G-9.0404d, to collect and remit this apportionment was affirmed by the General Assembly in its 1999 Authoritative Interpretation (Minutes, 1999, Part I, pp. 65, 107; paragraphs 16.001-.007, Request 99-1). The third sentence gives presbyteries the right to direct the per capita apportionment to sessions, and the responsibility for payment is not changed; that is, the responsibility to remit the apportionment is assigned to sessions, but the responsibility of the presbyteries is not eliminated. Presbyteries may, as they determine will best serve the interests of the whole church, determine that sessions may, for financial hardship or other reasons be excused from payment, and presbyteries may exercise their full powers of administrative review and original jurisdiction to ensure that sessions meet their responsibility to remit per capita payments.”

2. The words “may direct” used in the third sentence are permissive as to the presbytery but the body being directed is obligated to follow the direction. Compare G-9.0410, in which a higher governing body again “may direct” a lower governing body—in this case to correct an irregularity or cure a delinquency. The obligation of the lower governing body to carry out the direction is clear.

This authoritative interpretation will resolve conflicting interpretations of G-9.0404d:

1. In 1999, the General Assembly provided an authoritative interpretation of this paragraph (Minutes, 1999, Part I, pp. 65, 107; paragraphs 16.001-.007, Request 99-1) in response to a question about the responsibility of presbyteries to pay per capita. The General Assembly concluded that such payments are obligatory.

2. The Permanent Judicial Commission of the General Assembly, in considering the obligations of sessions to pay per capital concluded that, while there is a strong moral obligation, the payment is not obligatory. References: Session of Central Church v. Presbytery of Long Island (Minutes, 1992, Part I, p. 179, paragraph 11.050); Minihan v. Presbytery of Scioto Valley (Minutes, 2004, Part I, p. 350, Item 216-1); and First Presbyterian Church v. Heartland Presbytery (Remedial Case 217-2, October 2004).

These conflicting conclusions regarding whether per capita payments are obligatory suggest that G-9.0404d may be ambiguous on that point. When these interpretations, independently made, are compared it is clear that they are inconsistent: nothing in the wording of G-9.0404d suggests that in one case these payments are obligatory and in another case only requested. It is difficult to understand how the same paragraph of the Book of Order can be interpreted to make session payments not obligatory and presbytery payments obligatory.

The legislative history of G-9.0404d makes it clear that a responsibility or obligation is being created. Overture 89-106 from the Presbytery of Philadelphia, noted that per capita apportionments had been used but were not mentioned in the Book of Order, and continued “Whereas, the Form of Government does not give any governing body the authority to place a per capita apportionment on any lower governing body or on the particular churches within its bounds.” This led to the request that G-9.0404d be added to the Book of Order, and this was adopted by the General Assembly and ratified by the presbyteries. The addition of G-9.0404d contributes nothing to church polity unless it is viewed as providing an obligation to pay per capita, because there was an extensive system of voluntary per capita already in place.

The current inconsistency of interpretations can place an impossible financial burden upon presbyteries, which must pay their full per capita even if sessions do not pay the presbytery.

When a presbytery is forced to remit the full per capita and receives less than the full per capita from its particular churches, it must use other mission funds, contributed for other purposes by the churches of the presbytery, in order to meet this obligation. This places an unfair burden on those churches of the presbytery that meet their per capita obligation.

Text of G-9.0404d, for reference, {sentence numbering added}:

“{1} Each governing body above the session shall prepare a budget for its operating expenses, including administrative personnel, and may fund it with a per capita apportionment among the particular churches within its bounds.

“{2} The presbyteries shall be responsible for raising their own per capita funds, and for raising and timely transmission of per capita funds to their respective synods and to the General Assembly.

“{3} The presbyteries may direct per capita apportionments to the sessions of the churches within their bounds.”