Resolved, the House of _______ concurring, That the 79th General Convention adopt a system of diocesan funding of the Church triennial budget based on how much each diocese spends on average per congregation in their annual budget; and be it further
Resolved, That the rate be set for 2019-2021 as follows: For dioceses spending $1 - $5,000 the rate will be 2.5%. For dioceses spending $5,001 - $10,000 the rate will be 5%. For dioceses spending $10,001 - $15,000 the rate will be 7.5%. For dioceses spending $15,000 - $20,000 the rate will be 10%. For dioceses spending $20,001 - $25,000 the rate will be 12.5%. For dioceses spending $25,001 - $30,000 the rate will be 15%. For dioceses spending $30,001 - $35,000 the rate will be 17.5%. For dioceses spending more than $35,001 the rate will be 20%; and be it further
Resolved, That the member dioceses of this Church commit to pay the full percentage assessment as established by the budget approved by the 79th General Convention for the coming triennium (2019-2021) if their financial circumstances so permit; and be it further;
Resolved, That those dioceses unable to make this commitment by 2021 submit a hardship waiver request to Executive Council for review; and be it further
Resolved, That the Executive Council has authority to grant such a hardship waiver as necessary and when accompanied by an action plan appropriate to the circumstances of the diocese seeking the hardship waiver that will work toward full participation in the covenanted asking commitment by a set date.
A flat rate on all dioceses of 15%, like a flat rate in secular personal income tax, does not take into consideration the vast disparity in resources of those paying the rate. In TEC, there is a great inequality in revenue available to dioceses through congregational assessments, endowments, and other sources. We create a more progressive system of assessment when we account for these disparities in assigning rates at different levels of assessment based on how much a diocese spends per congregation through their annual budget. Dioceses that spend more revenue on average per congregation than others that spend less would have a higher assessment percentage.
This progressive system will actually produce a modest increase in triennial income from the current formula. This will allow the Church to continue all her current commitments and even slightly expand in her mission work.