$5.00 per member of said Lioness Club, which amount shall  be paid by the sponsoring Lions Clubs to the State Secretary/Treasurer prior to January 1st next following; excepting those Lions Clubs sponsoring new Lioness Clubs organized subsequent to the beginning of each fiscal year,  in which case the Lions Clubs shall pay prorated per capita tax beginning the first day of the first month following the date of the certification closing of  the Lioness Club:  $2.50 per member of such fund acquired from each District shall be allocated to the Special Account for administration of all Districts, shall be administered by the Council of Governors, and shall be disbursed by the State Secretary/Treasurer, in accordance with Section Five (5) of this Article and in accordance with the Rules of Audit of the State Organization; $2.50 per member of such fund shall be used to defray the expenses of maintaining and administering the office of the State Secretary/Treasurer.

  (c) The Council of Governors, in 1972, 1973, and 1974, drew upon the Clubs of the State Organization for a special per capita annual tax of $1.50 per member, in addition to the per capita annual tax provided for in Subsection (a) of this Section 1.  All moneys received as such special per capita tax were to be deposited in an interest-bearing account, and the gross amount of such moneys in that account, as of June 30, 1996, shall be maintained as a Special Campaign Fund, which shall be administered by the Council of Governors until such time as a qualified Lion of Virginia, Multiple District 24, has been duly endorsed and certified to the office of International Second Vice-President, and, upon certification, said fund to be used only for financing the campaign of the certified candidate, and thereafter, upon his election to such office, for the financing of his campaign for higher offices in the Association.  Any interest/dividend earned on the Special Campaign Fund on or after July 1, 1996, shall be distributed to the District Accounts based on membership as of October 31st of each year thereafter.

  (d)  A Lions Club may pay a one-time per capita fee of $175, in lieu of all future per capita dues, for any member who has been accorded Life Member status by Lions International.

  All one-time fees for Life member status in the State Organization shall be deposited in an indi-