General Assembly meetings are set up so that everyone could be present to participate regardless of distance or financial resources. Over time, per capita has been used to fund "ecclesiastical and administrative" functions that are shared by the whole church. In 1995, the following definition was developed:
Per capita is an opportunity for all communicant members of the Presbyterian church through the mid councils to participate equally, responsibly, and interdependently by sharing the cost of coordination and evaluation of mission; and of performing ecclesiastical, legislative, and judicial functions that identify a Reformed Church, while at the same time strengthening the sense of community among all Presbyterians
(GA Minutes, Part I, 1995).
GA per capita rates: