LMCP_Lodge Finance

Fixed Fee Plus Per Capita

A lodge that uses this structure for dues would choose the following option in its bylaws:

“The dues of each Mason of this lodge shall be the sum of $_____ per annum, plus the per capita sum approved by Grand Lodge at the immediately preceding Annual Communication, payable in advance on the first day of January.” This option allows a lodge to determine its own fixed fee, and add per capita without the need to amend the bylaws. Because per capita tends to increase slightly each year, so the dues to the lodge will also tend to increase each year, because the lodge dues are the sum total of the fixed fee plus the per capita. This option can confuse members and lodge leaders by inferring the members are paying per capita directly, which they are not. Some also think the fixed fee only are the lodge dues. This is not correct – the lodge dues are the sum total of the fixed fee plus per capita.

17