PERCENTAGE OF INCOME

Percentage of Income (POI) is the primary method for EPC churches to fund the mission and vision of the EPC. The POI model is a request for churches to support the national level of the EPC with 1 percent of undesignated receipts. Commissioners to the 42nd General Assembly in June 2022 approved a transition to POI from the Per Member Asking (PMA) funding formula. The shift will phase in over the next three years, with full POI implementation expected at the start of FY26 in July 2025.

These contributions are put to work through collaborative ministries, connectional support, and custodial operations.

• Collaborative Ministries serve and support local church and presbytery initiatives to achieve our mission and vision better together than alone.
• Connectional Support ensures that EPC constitutional mandates unite and align churches, sessions, presbyteries, and committees with the General Assembly.
• Custodial Operations ensures prudent stewardship, protection, and management of EPC assets, integrity, finances, information, and employees.

The Evangelical Presbyterian Church is a 501(c)(3) tax-exempt organization and your support contributions are tax-deductible. We retain full control over the administration of donated funds and make every attempt to honor giving preferences. In rare cases when that’s not possible, gifts are used for a purpose that reflects donor intent as closely as possible.