Per Capita Tax

Per Capita Tax

2014 Per Capita Tax Message

Churches, societies, and associations


Some branch churches, societies, and Christian Science associations may establish trusts with The Mother Church.

Investment questions

Here are a few responses to typical church, society, and association investment questions.

International trusts

Trusts have been established in Australia, Great Britain, Canada, Germany, and South Africa to facilitate donations to The Mother Church or to fund activities in those countries. 


Executors, trustees, estate attorneys, and advisers 

You may need The Mother Church's tax identification numbera list of officers and trustees of The Mother Church, or other information.

Ways you can give

Donate Online

Chiming tower of The Mother Church

Estates and other planned giving

Many of the significant contributions received by the Church come from wills, will bequests, living trusts, and other beneficiary designations. Such gifts provide tax and financial benefits.

What to give

The Mother Church accepts donations in many forms—including cash, stock, bonds, real estate, royalties, life insurance proceeds, and even business interests and tangible property

More about what to give

Contact us

Looking for a receipt?

Whether you are looking for a year-end summary of your giving from last year or a tax receipt for your most recent gift, we are here to help. Please e-mail for all of your receipt needs.

Frequently asked questions

Find answers to frequently asked questions about all forms of giving, as well as answers to some basic investment questions. more

The Extension of The Mother Church

More Questions? Contact us!

Our contact information is in the orange box to the right. The philanthropy team looks forward to hearing from you! more

Mary Baker Eddy's giving

During her lifetime and through her will, Mary Baker Eddy gave significant donations to a large number of organizations.

More about Mary Baker Eddy's giving