Per Capita Tax Payment, One-time, and Recurring Donations Deutsch | Español | Français | Português Donations, Including 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.”— Mary Baker Eddy, Manual of The Mother Church, p.44Donations / Per Capita Tax PaymentPer Capita Tax Message >Mailing Address for Payment >Leave a Gift in Your WillNaming The Mother Church in your will is the easiest way to support the Church as you plan where your assets will go after your lifetime. Language for Wills and TrustsFor Executors Handling Estates >Mailing Address for Payments from Estates > Give from Your IRAThe IRA charitable rollover (also called the Qualified Charitable Distribution, or QCD) is a great way to make a tax-free gift to The Mother Church. Learn About the IRA / QCD