What are apportionments?

In the United Methodist Church, the vital web of the interactive relationships of connectionalism are funded through apportionments, “a portion meant” for others. Apportionments are connectional funds given to allow us to work together to accomplish God’s work in the church and in the world.  Apportionments are divided into four categories of connectional giving.

  1. District Apportionments
    District apportionments are District budget funds apportioned to the local churches.  Each year, the district's Finance Committee sets and approves the budget for the coming year, which determines the district’s total.  Paying District apportionments supports:

    • Mission Projects
    • Operating and administrative expenses
    • Clergy and congregations
    • Youth and children related ministries

  2. Conference
    Conference apportionments are Conference budget funds apportioned to local churches. Each year, the Conference Council on Finance and Administration (CF&A) recommends a budget for Annual Conference approval for the coming year, which determines these totals. Paying Conference apportionments supports:

    • Recruit, educate, credential, nurture and encourage pastors;
    • Support campus ministries and campus ministers;
    • Reach out to extend God’s love and grace to people in need; and
    • Equip congregations to make disciples of Jesus Christ for the transformation of the world.


  2. Fair Share Goals

    Fair Share Goals are optional benevolent giving opportunities that benefit wonderful Conference and connectional ministries. Fair Share Goal ministries and dollar goals are determined by the Council each year. In 2021, the Council is convening a Fair Share Goals Task Force, including members of CF&A, the Conference Leadership Team, and the Missions Team, to review our current Fair Share Goals and consider additional options for connectional giving.

Calculating Your Apportionments

Using a formula approved in 2001, the Texas Annual Conference assigns a portion of the General, Jurisdictional, and Conference budgets to each United Methodist Church.

Here’s the formula:     A = E x (P + i)

Apportionments (A) are equal to a local church’s net expenditures (E) multiplied times (x) a percentage of the upcoming year’s budgets (P) which is modified (i) to account for a church’s economic constraints.  Net expenditures are calculated using the expenditures reported to the Conference by each local church each year in January on their End of Year Report.

New churches pay no apportionments for their first 2 years, then increase payments by 25% each year until they are paying 100% apportionments in their 6th year.

Each fall, apportionment statements for the following year are sent to a representative of each church. By Discipline, apportioned amounts must be paid monthly by local churches to the Conference fiscal office. During each year, monthly apportionment statements showing amounts and percentages paid are sent to a representative of each church. If your church is not receiving apportionment statements, if you need to update your church’s email address, or if you prefer to receive apportionment statements by USPS mail, please contact Accounts Receivable at .


How are apportionments paid?

By Discipline, apportioned amounts must be paid monthly by local churches to the Conference fiscal office. There are several ways to pay:

  1. Online

    Yes, you can pay apportionments online and we strongly encourage you to do so.  It is more efficient and safer to pay online. The online payment portal address is https://txcumc.myshelby.org/financials/portal/

    If your church does not have an account set up, please contact Accounts Receivable at , for set up and instructions.

  2. Mail

    Please do not pay by cash.

    If you are paying by check, please make your check payable to:
    “Texas Annual Conference” or “TAC”

    Mail your check directly to our bank’s lockbox:

    Texas Annual Conference
    Department 0447
    P.O. Box 120447
    Dallas TX 75312-0447

  3. Delivery

    Please do not pay by cash.

    If you are planning to deliver a check to the Conference office, please write the check payable to “Texas Annual Conference” and deliver your check to our physical address:

    Texas Annual Conference Service Center
    5215 Main Street
    Houston, TX 77002

Paying 2024 Apportionments in 2025

Apportionments for 2024 must be paid by January 15, 2025.

Feel free to mail or deliver your 2024 apportionments to the Conference’s bank lockbox or office address by January 15, 2025.  If you want to pay your 2024 apportionments online on or after January 1, 2025, please contact Accounts Receivable for more information: .

If you have questions about your church’s apportionments, please contact Treasurer Rev. Robert Besser: .