Per Capita Confusing ?
Dread those 2 times each year?
Welcome To Figuring Per Capita 101
Both the National and the Kansas State Lodge assess a Per Capita tax on it's members. The National Lodge provides the benefits it does, with sales from the merchandise catalog, fundraising programs (Credit Card, Calendar, Return Address Labels, etc) and PER CAPITA. As a matter of information, only about 10% of the over 320,000 members participate in the fundraisers.
The State Lodge has only the fundraising activity, which has not been at all successful in the past; and PER CAPITA.
This page will explain some things that you need to know which will help you account for your Lodges share of per capita. Per capita is a set amount per member. The lodges with more members pay more per capita than lodges with fewer members.
The National rate of per capita is $6.50 per year per member
The State (Kansas) rate of per capita is $25.00 per year per member
Per capita may be paid all at once (yearly), or twice a year.
The National Lodge also charges a $25.00 Administrative Fee once a year (on the first half notice) in additon to the first half tax.
Both the National & the State lodge charge a 10% late fee on per capita that is not received by the due date.Per Capita is considered DUE on November 1st for the first half and May 1st for the second half. The forms are mailed to the State Secretary for address verification and then the State Secretary mails them to your local lodge Secretary. All this is done well in advance of the due dates. In the years of a National Convention (odd numbered years) the first half per capita is due back early to give the National Secretary time to make membership changes and issue credentials.
One important thing to remember about the national per capita form is that it is a reflection of your membership at the time that you receive the form. Do not count members that you have gained or lost prior to receiving the form. If you do, you are paying extra per capita tax on those members. The form must "balance" with the forms and checks received.
Click Here To Download A Copy Of The Per Capita Form
Let's figure a sample lodge's Per Capita that starts the year with 23 members. The sample lodge will lose 1 member through a transfer out, 1 member through death, and 1 member through resignation. During this same period, 1 new member will be added and 1 member will transfer in from another lodge. This form will show the First Half of the year. This form will display this information.
If you decide to pay the per capita for the entire year, you will not receive a "Last Half" form. In our example, the lodge elected to only pay the first half amount, and also had no changes in membership status. In the example, this lodge would receive a per capita notice for the second half of the year. This form will display that information for the Second Half of the year.
Still Having Trouble?? Return to the Home Page and E-mail me and I will send you a Windows9X, Win2K, compatible program to figure Per Capita and Number of Delegates.
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