Per capita tax

Every year members have the opportunity to contribute to the Mother Church. This is called the per capita tax.


Every member of The Mother Church shall pay annually a per capita tax of not less than one dollar, which shall be forwarded each year to the Church Treasurer.


Members’ per capita tax obligation is satisfied through their first contribution to the General Fund.

To make a gift now (an international credit or prepaid card may be needed if outside the United States) please visit the online donations page.

While your donation is appreciated, your demonstration of the healing power of Christian Science and your prayerful support of The Mother Church are the most important contributions. In locations where transfer of funds to the US is not practical, please consider the support of a Christian Science branch in your area in lieu of a per capita tax payment directly to The Mother Church.

Please contact with any questions about satisfying the per capita tax or making contributions to The Mother Church.

Read the per capita tax letter

Pay your Per Capita Tax