The Form of Government sets forth the relationships among the various elements that comprise the church. Central to the organizational structure of the Presbyterian Church (U.S.A.) is the concept of governing bodies of which there are four types:

• sessions of particular churches (11,097)
• presbyteries (173)
• synods (16)
• General Assembly (1)

The Presbyterian Church (U.S.A.) is governed by these representative bodies composed of presbyters, both elders and ministers of the Word and Sacrament. G-9.0101. The session of a particular church consists of the pastor, associate pastors, and elders in active service. G-10.0101. The presbytery consists of all the churches (represented by elders) and ministers of the Word and Sacrament within a certain district. G-11.0101. A synod consists of at least three presbyteries within a specific geographic region and is composed of commissioners elected by the presbyteries. G-12.0101. The General Assembly consists of equal numbers of elder and minister commissioners from each presbytery. G-13.0102.

Each governing body has particular responsibilities and powers. These are set out in the Form of Government: Sessions G-10.0102, Presbyteries G-11.0103, Synods G-12.0102, and the General Assembly G-13.0103. Our polity is presbyterial — as distinguished from hierarchal, episcopal, or congregational. As we explain our structure, we must not oversimplify the essential detail of our presbyterian polity.

A very important concept for this legal resource manual and within the life of the Presbyterian Church (U.S.A.) is found at G-9.0102: “Governing bodies of the church are distinct from the government of the state and have no civil jurisdiction or power to impose civil penalties. They have only ecclesiastical jurisdiction for the purpose of serving Jesus Christ and declaring and obeying his will in relation to truth and service, order and discipline.” The corollary to this principle is that civil governments and courts must not assert ecclesiastical jurisdiction. This principle is embodied in the First Amendment to the United States Constitution and the religion clauses found in the various state constitutions.

Thus, neither the Presbyterian Church (U.S.A.) nor its governing bodies should be thought of as civil jural entities with legal capacities and attributes. Their fundamental ecclesiastical nature, relationships, duties, and responsibilities are established by the Presbyterian Church (U.S.A.) Constitution — not the civil law. The Book of Order does direct the particular churches (G-7.0401) and the higher governing bodies (G-8.0202) to cause a corporation to be formed whenever permitted by civil law. This provision is not understood to incorporate the ecclesiastical governing body but, instead, to create a corporation to perform the limited civil law functions necessary within the life of the church (e.g., holding title to real estate, entering into contracts). Of course, all of these corporations operate within the applicable civil law and the strictures of the Presbyterian Church (U.S.A.) Constitution. These corporations are civil jural entities. See the chapter on Incorporation and Boards of Trustees for a more detailed discussion about corporate law.