Branch Church FAQ

From time to time, Branch Church members are interested to know if The Mother Church offers guidance regarding Branch Church giving to The Mother Church. Members want to know:

Question: Should Branch Churches give a portion of their Sunday collection to The Mother Church? If so, how much and how often?

Does the yearly per capita tax apply to Branch Churches as well as to individuals?
How much should Branch Churches give to The Mother Church?

Answer: Guidance about giving to The Mother Church is best sought from The Manual of The Mother Church, by Mary Baker Eddy. For individual giving, the Manual provides:

“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” (Eddy, Sect. 13)

The Manual does not provide any guidance for giving to The Mother Church. However, the Manual does tell us how Branches may make decisions.

“In Christian Science each branch church shall be distinctly democratic in its government, and no individual, and no other church shall interfere with its affairs” (Eddy, Sect. 10).

As a result, giving to The Mother Church is left to the discretion of each Branch Church.
Question: My Branch Church or Association has received or acquired funds in excess of what we currently use.

Answer: Many Branch Churches and Associations, when faced with this situation, have found it helpful to establish a special trust with The Mother Church. Click here for more information about branch churces, societies and associations.

Feel free to contact the Philanthropy Team at The Mother Church to learn more:
The First Church of Christ, Scientist
210 Massachusetts Ave P2-02
Boston, MA 02115

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