Resolutions

Resolutions accepted by Council for MD105 Convention 

8th-10th May 2026


RESOLUTION No. 1 

Proposed by Council of Governors

Per Capita Levy

This Convention Resolves that the Multiple District Per Capita Levy for the Fiscal Year 2025/2026 shall be £46.00 (forty-six pounds) per member, payable in two equal instalments, the first in August 2026 based on membership as at 30 June 2026 and the second in February 2027 based on membership as at 31 December 2026.

Explanatory Note: 

The continuing falling membership trend is having a severe effect on the finances of our Multiple District. This Budget submission is based on a membership of 8,500 which is 700 members less than the submission for 25/26. The financial effect is a drop in income of £29,400. 

Over the last few years, successive Councils have looked to reduce cost by comprehensively reviewing the structure and governance of the Multiple District, whilst simultaneously looking to invest in the future of the Association. This year our Council and the Finance Committee have continued this work by further reducing costs to minimise the Dues increase whilst still delivering the service expected by our members. The combination of reducing membership and the cost saving measures of previous years has resulted in the Council of Governors having to look at reducing core activities.

The measures taken by our Council include reducing the face-to-face Council meetings to 2 per year, the minimum allowable under the Constitution. Our Global Action Team's desire to hold a Summit meeting to further promote Mission 1.5 will now be delivered virtually, this does have the advantage that it will be available to more members. In real terms we have taken over £150,000 of cost out of the Association over the past eighteen years. 

Notwithstanding this hard work, we are not immune from the effects of inflation, our suppliers need to cover their costs, and the general effects of the overall financial environment. Our HQ Staff, who do so much to support our organisation, need to be fairly remunerated.

Much of the equipment and cash utilised and handled by Clubs is in furtherance of charitable fundraising activities and it is in that field that our greatest interaction with the public and member's activities occurs. At the time of drafting this Resolution, inflation (CPI) was running at 2.5%. Some costs such as Utilities and Business Rates are nearer 5% or higher.

The budget proposals have been considered carefully by both the Finance Committee and Council. Insurance costs will continue to be included as part of the Dues. 

It is recommended that each Club may, if it so chooses, allocate up to a maximum of £7.00 per member as a charge against the Charity Account, on the basis that the bulk of liabilities will arise as a consequence of welfare, charitable or philanthropic activities. 

If so adopted, to the maximum suggested, would have the effect of reducing the dues payable per head to £39.00. Clubs that have adopted CIO status may claim gift aid on the dues payable, further reducing the amount payable. Council would encourage all Clubs to adopt CIO status to take advantage of this opportunity. Council receives a quarterly financial analysis and the Council Treasurer undertakes quarterly meetings with Staff to review costs and expenditure, however, it should be noted that certain costs arise because of legislative requirements, Vat and Business Rates, for example. Of note is the Government's stated aim to increase Insurance Premium Tax (IPT) to parity with Vat over coming years. 

Dues Cost Analysis attached.

CONSTITUTIONAL NOTE

Article III Sections 1(a) &2 of the Multiple District Constitution (as adopted 30 April 2005 and subsequently amended):

"Section 1(a) – Annual Per Capita Levy 

Every District shall pay into a Multiple District administrative fund a per capita levy, based on its membership taken as at 30 June and 31 December in every year. The Council of Governors shall table a resolution at every Multiple District Convention to set the per capita levy for the following fiscal year. Such resolution must be supported by a complete list of budgets for all Multiple District officers and committees, conventions, meetings and administrative functions. If such resolution shall fail then the per capita levy for the time being in force shall be continued until changed by resolution.

Section 2 – Collection of Per Capita Levy

Every District Treasurer shall collect such levy from Clubs in his District by two half-yearly payments and shall pay the monies so collected to the Council Treasurer in August and February of every year."


Resolution 2 - Payment of Fares of Partners of District Governors Elect to International Conventions

Proposed by Council of Governors 

This Convention resolves to amend the MD Constitution - ARTICLE III – MULTIPLE DISTRICT FINANCE AND INSURANCES Section 5 Expenditure and Rules of Audit 

Delete the words:

except for any shortfall in reimbursement for travel costs for the partners of District Governors Elect to attend the International Convention as a result of Lions Clubs International limiting the amount of their reimbursement.

And insert the words:

the maximum amount payable to District Governors elect in respect of travel costs for partners to attend the International Convention shall be limited to the sum reimbursed by Lions Clubs International.

The section would then read:

Payments may not be made to any member of the Council or to any other person which are supplementary to that claimable from International Headquarters or any other source: the maximum amount payable to District Governors elect in respect of travel costs for partners to attend the International Convention shall be limited to the sum reimbursed by Lions Clubs International.

Explanatory Note:

The 2009 Convention at Southport approved that DG Elect's partners' travel costs to the International Convention be re-imbursed in full by the Multiple District. Lions Club International currently re-imburse $500 in respect of those Districts that are not in transition, this payment is currently made to 2 DG Elects with their reimbursement by MD105 being reduced by that amount. This proposition seeks to limit the refund in respect of Partners' travel to the same amount paid by International. The budget for 26/27 has been calculated as 6 districts at $500 each, with the remaining 2 continuing to be re-imbursed by International.


COST ANALYSIS FOR DUES RESOLUTION

 
   MD 105 Actual 2022-2023 Per Head Actual 2023-2024 Per Head Actual 2024-2025 Per Head Budget 2025-2026 Per Head Budget 2026-2027 Per Head Comments
1   COG Meetings etc. 19,757 2.10 16,281 1.73 19,956 2.17 21,536 2.34 17,072 2.01
2   Council Chairman  2,743 0.29 2,725 0.29 3,285 0.36 2,743 0.30 2,773 0.33
3   Secretary to Council 1,000 0.11 0 0.00 140 0.02 1,000 0.11 1,000 0.12
4   MD Council Treasurer  950 0.10 1,204 0.13 1,269 0.14 1,080 0.12 1,080 0.13  
5 A Sergeant at Arms   0.00 0.00 0.00 0.00 0 0.00 Budget included within Council Meetings.
  B MD Convention   25,000 2.66 29,210 3.11 39,249 4.27 34,250 3.72 32,250 3.79
6 A Elect Seminars - DG Elect net of Grant 4,240 0.45 2,055 0.22 3,463 0.38 3,862 0.42 4,456 0.52
  B 1st Vice DG Elect Seminars 4,740 0.50 0 0.00 0 0.00 0 0.00 0 0.00
  C  2nd Vice DG Elect Seminars 0 0.00 0 0 0.00 0 0.00 0 0.00
7   Partner Travel International Convention 5,100 0.54 8,770 0.93 5,278 0.57 6,775 0.74 2,308 0.27 As approved by Convention Resolutions, most recently Southport 2009. 2027 Convention is in Washington DC.
8   Sp Cttees, Meetings and Contact Govrs 0  0.00 0 0.00 786 0.09 600 0.07 600 0.07
9   Strategic Development Committee 600 0.06 531 0.06 718 0.08 0 0.00 500 0.06
10   Insurance (excl. charged to Clubs) 32,500 3.46 56,148 5.97 94,391 10.26 97,953 10.65 100,672  11.84 After discussion with MD Insurance Broker.
11   National HQ 136,904  14.56 106,945  11.38 129,622  14.09 135,597  14.74 180,140  21.19
12   Independent Examination - Accountants 1,750 0.19 1,750 0.19 1,750 0.19 1,750 0.19 1,750 0.21
13    
      235,284  25.03  225,619  24.00  299,907  32.60  307,146  33.39  344,601  40.54 
    Communication
14   Magazine 35,000 3.72 38,819 4.13 -2,333 -0.25 21,000 2.28 1,000 0.12
15   Information Technology Committee 0.00 0.00 0.00 0.00
16   Contribution from PR Reserve -5,000 -0.53 -5,000 -0.53 0 0.00 -10,135 -1.10 0 0.00
17   PR Comm & Pub 48,000 5.11 41,561 4.42 27,921 3.03 44,800 4.87 2,000 0.24
      78,000 8.30 75,380 8.02 25,588 2.78 55,665 6.05 3,000 0.35
     
    GAT: Service, Leadership & Membership To cover all GAT/GET/GLT/GMT/GST activities.
18 A Membership
19 B Regional Institute/Faculty Development Institute. 4,291 0.47
20   Leadership Development 
21   Service Team
      9,851  1  10,814 1.15 6,611 0.72 6,500 0.71 35,000 4.12
23   New Lions Symposium 12,000  1  12,511 1.33 10,900 1.18 15,000 1.63 0 0.00
      21,851 2.32 23,325 2.48 21,802 1.90 21,500 2.34 35,000 4.12
    Youth
24   Youth Review
25   Young Ambassador
26   Yth Exchange
27   Leo Clubs Co-ordinator (net of Yth Tst contr.)
28   Life Skills Officer
29   Peace Poster 
30   Young Leaders in Service
   
3,000 0.32 2,811 0.30 2,746 0.30 5,500 0.60 5,500 0.65
    International 
31   International Conv. (including attendance  18,830 2.00 36,701 3.90 4,258 0.46 11,500 1.25 3,000 0.35
     
32   Europa Forum
33   Mag. Editor to Europa Forum
34   International Convention Committee
35   LCIF Officer
36   International  Relations Officer
37   Patron Liaison
      6,903 0.73 10,510 1.12 9,419 1.02 8,000 0.87 8,000 0.94
    Projects
38   Activity Alliance
39 Brain Tumour
40   Childhood Cancer
41   Diabetes Education
42   Dementia
43   Environment
44   Hunger
45   Leos 
46   MedicAlert
47   Personal Hygiene
48   Physical & Learning Disabilities
49   Prostate Cancer
50   Refugee
51   Sight including Vision Screening
52   Special Olympics
53   Speech/Hearing
      2,500 0.27 1,347 0.14 2,652 0.29 6,000 0.65 6,000 0.71
    Adm. & Management
54   MD Officers - Attendance, Convention
55   Charities Adviser
56   Arboretum
57   CNRO
58   Credentials Officer
59   Data Protection
60   Health & Safety
61   Legal Adviser
62   Tax Adviser
63 Vulnerable Persons
      3,900  0.41 2,911 0.31 6,398 0.70 2,800 0.30 2,800 0.33
     
    Gross Revenue Total 370,268  39.39 378,604  40.28 372,770  40.52 418,111  45.45 407,901  47.99
    Income & Injection -15,500 -1.65 -11,043 -1.17 -15,115 -1.64 -20,000 -2.17 -20,000 -2.35
    Budget 354,768  37.74 367,561  39.10 357,655  38.88 398,111  43.27 387,901  45.64
     
    No of members per budget 9,750 9,400 9,200 9,200 8,500
Dues Calculation 36 39 39 43 46
Income & Injection
Sundry Expenses - Training 11,821 1,421
Depreciation 2,000 1,511 6,865 2,000 2,000
Sundry Income -75 -2,766
Gross Profit - Sales (National HQ) -6,000 -8,061 -3,248 -8,000 -8,000
Rental Income -8,500 -12,615 -14,140 -12,000 -12,000
Contribution  -5,000

Interest -3,000 -7,433 -7,326 -7,000 -7,000
Tax 5,000 3,809 4,079 5,000 5,000
Total -15,500 -11,043 -15,115 -20,000 -20,000
Dues Set 30 35 42 42 46
Dues Income 287,625  334,643  381,790  386,400  391,000 
Transfer from Reserves 67,143 32,918 -24,135 11,711 -3,099