Per Capita Tax and Initiation Fee
Each lodge, including lodges under dispensation, shall pay annually to the Grand Secretary, for the use of the Grand Lodge, the sums hereinafter specified.
1. The sum of twenty-five dollars and for each member of the lodge at low twelve on December thirty-first. A lodge shall be exempt from the payment of the annual assessment to the Grand Lodge for any member who has received either the Fifty-Year or Sixty-Year Service Award and any member of a lodge whose dues have been remitted under Reg. 77-14.2. [5-1.1; 20-1; 81-1; 81-7]. (This subsection amended 9/28/2019)
2. The sum of twenty-one dollars for each Entered Apprentice initiated by or for the lodge, whether initiated therein or by another lodge for it as a courtesy, ten dollars of which is for charity, five dollars of which shall represent a contribution to The George Washington Masonic National Memorial, five dollars to the Grand Lodge Building Endowment and one dollar is an initiation fee to be applied to the general fund. [5-1.4; 5-1.7; 5-5; 20-1].
3. The sum of the Grand Lodge per capita at the time of restoration as specified in Regulation 20.1.1 for each member restored after exclusion for NPD by the lodge. (This subsection amended, effective 1/1/2009)
4. All sums due to the Grand Lodge shall be due and payable at the same time the annual return of a lodge is due to be filed, as set forth in Regulation 47-6, and the failure to comply with this regulation shall be deemed sufficient cause to apply the assessments and penalties, in the manner and to the extent provided in Regulation 47-7. [59-12; Chapter 5].
5. The sum of $1.00 in addition to the sum set forth above for each member of the lodge at low twelve on December thirst-first of each year to be forwarded to the George Washington Masonic National Memorial Association. A lodge shall be exempt from the payment of the annual assesment to the Grand Lodge for any member who has recieved either the Fifty-Year or Sixty-Year Service Award, Endowed Membership, or any member of a lodge whose dues have been remitted under Reg. 77-14.2, [5-1.1; 20-1; 81-1; 81-7]. (This subsection amended 9/28/2019).