No doubt you’ve heard that the median age of the U.S. population keeps going up.  It is currently estimated to be 39.  And yet the median age of those who attend church is much higher: 57.  My guess is that the median age of Lutheran congregations might even be pushing 60.

However, there are some definite advantages when it comes to church members who are in their late 50’s, 60’s, 70’s and beyond.  First of all, there is the matter of their faith maturity, which has “stood the test of time”.  And speaking of time, there is the amount of discretionary, volunteer time they often give to their church and community, especially when they are healthy enough to qualify as “active retired.”  Last, but not least, there is the matter of their financial stewardship and generosity.  Many are mature Christian disciples who are old enough and mature enough to realize that when it comes to their wealth, “they can’t take it with them”.

Perhaps you have heard of the “great wealth transfer.” This is the estimate that Baby Boomers and the Silent Generation will be leaving behind $84.4 trillion (that’s “trillion” with a “T”) in assets between now and 2045.  The great majority of this wealth will of course be left to children and grandchildren.  (And who am I to judge as to whether these heirs will spend their inheritance responsibly?)  But an estimated $12 trillion will be going to charitable organizations.

I have for many years been convinced that “delayed gratification” is a sign of emotional maturity and wisdom; while “immediate gratification” is often an indication of impulsivity and a lack of maturity.  However, current IRS law—in this year of 2026—offers an exciting opportunity to experience immediate gratification through a specific act of generosity.  This is possible due to Qualified Charitable Distributions (QCDs), which allow for nontaxable distributions by a direct transfer of funds from a traditional IRA, in 2026, to your church or charity. And this is definitely a giving opportunity that more church members need to hear about.  When it comes to an IRS provision that has been “under the radar,” this is it!  My wife and I only learned of this provision (and granted, she understood the details far sooner than I did) within the last two years.  But we have now started using Qualified Charitable Distributions as our primary way of giving offerings to our home congregation.

However, before getting into the details regarding QCDs, a caveat: I am not a tax professional, nor—as the saying goes— “have I even played one on television.” (To reference a very old TV commercial) So the following information is something you need to run by your own professional tax accountant, who will definitely know about QCDs.  (And in the unlikely event he/she has no idea what they are, you will need to find a new accountant.)  Also, your state of residence might make a difference in some of the details regarding QCDs, but your local tax professional will know if that is the case.  Furthermore, what I am about to share, while accurate for any contribution made in 2026, could possibly change next year.  After all, when it comes to tax law, it’s hard to predict what the US Congress might or might not do.  And one more caveat “up front”: Qualified Charitable Distributions can only be made by taxpayers who are seventy-and-a-half years of age or older.

Here is some additional introductory information about QCDs:

1. QCDs allow those who are seventy-and-a-half or older to transfer up to $111,000 in 2026 directly from an Individual Retirement Account (IRA) to an eligible charity.  (Churches, of course, are eligible charities.)  When this is done, up to 100% of your contribution can offset your IRA distribution for that year. 

2. Also, QCDs can go towards satisfying the Required Minimum Distributions (RMDs) that begin at the age of 73.  (Those RMDs would otherwise be added to your taxable income.)

3. QCDs cannot be made from ongoing employer-sponsored IRAs — like 401(k)s — but only from certain qualified Traditional IRAs.

4. While the maximum limit for a QCD donation, for an individual taxpayer, is $111,000 in 2026; for a couple filing jointly where each spouse makes distributions from their own IRA, the upper limit is $222,000.

5. This is important: The QCD must be a direct transfer from your IRA custodian to your charity of choice.  This amount will then, dollar-for-dollar, reduce your taxable income for that year.  For QCDs going to your congregation, you might want to notify your church treasurer or bookkeeper to be expecting this contribution.

6. If your retirement total income for 2026 is getting close to a higher income tax bracket, a large QCD donation can result in your remaining in your current tax bracket.  (Or, in rare cases, you might find yourself in a lower tax bracket due to a substantial QCD donation.)

QCDs present a relatively unique and exciting opportunity to make one or more substantial donations to your church this year.  And these contributions (again) will reduce your taxable income by the same dollar amount as your QCD donations.

Next step?  Contact your tax accountant to confirm the information above and then contact your IRA custodian regarding the contribution you would like to make.  For those of us who are already in this age category, it’s time we start considering the use of this QCD strategy to financially support the on-going mission of Christ’s church.  And don’t forget: “You can’t take it with you.”

Note: Lutheran CORE is a 501(c) (3) charity.

HUMAN SEXUALITY

One of our ministry goals as Lutheran CORE is to provide resources for those who want to learn more about and/or want to inform their congregations about what the ELCA is actually doing. 

The task force that is reconsidering the 2009 ELCA social statement, “Human Sexuality: Gift and Trust,” has released a study guide that focuses on the whole issue of bound conscience.  They are asking for responses by September 30.  Here are links to two articles which I have written recently that can help you evaluate, respond to, and lead your congregation in understanding and responding to this study guide.

For our July 2026 newsletter I wrote an article which gave an overview of the reconsideration process and evaluated the study guide as developed by the task force.  I described their work as “An Obvious Attempt at Damage Control.”    

An Obvious Attempt at Damage Control: – Lutheran Coalition for Renewal (CORE)

For my August 2026 letter from the director, I wrote an article that zeroed in on the whole concept of bound conscience, which is the focus of the work of the task force between now and the 2028 ELCA Churchwide Assembly. 

LETTER FROM THE DIRECTOR – AUGUST 2026 – Lutheran Coalition for Renewal (CORE)

CHURCHWIDE ASSEMBLIES

In our May 2026 newsletter I gave a long list of articles that I have written regarding the ELCA covering the period of time between the 2022 and 2025 Churchwide Assemblies along with a summary of the major points from each of these articles. 

What’s Next With The ELCA? – Lutheran Coalition for Renewal (CORE)

Here is a link for those looking for a shorter and more condensed version of the above.

ELCA 2026 SUMMARY DOCUMENT

And here is a link to a document that focuses on actions taken and decisions made by the 2019, 2022, and 2025 ELCA Churchwide Assemblies.

ELCA 2019-2026    

Finally, my June 2026 letter from the director contained a list of questions that you can use if and/or when your synodical bishop or another synodical representative visits your congregation.

LETTER FROM THE DIRECTOR – JUNE 2026 – Lutheran Coalition for Renewal (CORE)

I hope and pray that these resources are helpful for you in understanding and in communicating to your congregation what the ELCA is doing and the direction in which it is going.    

In my last article for Lutheran CORE I reflected on the fact that the animating principle of the Lutheran Reformation was ad fontes—back to the sources of Christian faith.  I also recounted how the formal principle of the Reformationcame to be sola Scriptura—that Scripture alone was to be the standard by which all Christian teaching and practice was to be measured.

The Lutheran take on sola Scriptura is radically different from that of Reformed (Calvinist) theology.  Calvinism operates under what it calls “the regulative principle” of Scripture, which may be roughly summed up as “what is not commanded (in Scripture) is forbidden.”  Using this hermeneutic (reading perspective), Scripture becomes the source of all Christian revelation.

Luther, on the other hand, seeking not to reinvent the Church but to re-form it, turned to the Scriptures with a completely different set of assumptions.  Sure, the medieval Church had gotten off track and out of alignment with God’s revealed will, enshrined in the Scriptures, but the Scriptures could not logically be the source of Christian truth, for there were several decades’ worth of Christians before there was a New Testament.  No, the source of Christian faith is the Apostolic proclamation “Christ is risen!” but the standard by which Christian faith and practice was to be measured were the canonical Scriptures, which were a “snapshot” of the Apostolic mind, inspired by God “so that nothing was written down that should not be.”[1]

Thus, in Lutheran usage, a Christian belief (like the word “Trinity”) or Christian practice (like making the sign of the cross) need not be found in the Scriptures to be authentically Christian; they need merely be measured by the standards presented in the Scriptures.  An authentic Lutheran hermeneutic for reading Scripture is “what is not forbidden is permitted.”

At first blush this may seem to be a distinction without a difference, but its implications for Christian faith, life, and church practice are staggering, especially if we are seeking to ground our witness in the tradition of the Church catholic, as I argued that we should in my last article.  The modest Lutheran approach maintains continuity with the Church across time while allowing for necessary course corrections when error seeps in or new missional needs are encountered as the Spirit leads the Church “into all truth.” (John 16:13)  The Calvinist approach not only permits but nearly commands each generation to reinvent its faith and practices, searching the Scriptures to justify their choices.

The Calvinist approach is fundamentally anti-tradition.  The Lutheran approach is cautiously optimistic about Christian tradition.  This has serious consequences.

Here is an example from my own pastoral experience.  At a recent meeting, a well-meaning layman, influenced by the incipient Calvinism of American Evangelicalism, presumed to teach theology at a Christian Education Committee meeting.  I had proposed a blessing of the backpacks as a kickoff to the school year.  This person declared, “Jesus didn’t bless things, He blessed people.  We’re not blessing any backpacks.”  Because I was not present at the meeting, his opinion carried the conversation.

He meant well.  He was trying to be faithful, but his most influential theological formation had come at the hands of a quasi-charismatic parachurch ministry.  His theology was so infused with the Calvinism nearly inescapable in American Evangelicalism that he put me in the position of needing to reeducate people in a Lutheran church on established Lutheran practice, found in our own worship resources, which were crafted by highly trained and experienced Biblical and liturgical theologians.

Of course, Jesus did bless—or consecrate—things if He was a faithful Jew conforming to first century Jewish practice… I confess, I wonder how the person in question missed Jesus’ blessing the bread and fish in Matthew 14 or the elements at Passover!  Still, the point I am trying to make is that because he couldn’t immediately recall to mind a positive instance of Jesus’ doing something, it meant that Christians should not do that thing either—his approach to sola Scriptura was Calvinist, not Lutheran.  Rather than asking, “Are Christians permitted to bless things?” (is that a valid development of Christian practice based on not merely Jesus’ actions, but Old Testament instruction) his instinct was to ask, “Are Christians commanded to bless things?”

The relevance of these two different approaches to Biblical interpretation is manifold for Christian life and faith, and I leave it to Lutheran CORE readers to work out its implications in your own mission context, but one thing I think is worth noting; it was my conviction for the last eight years I served in the ELCA that the theological distraction, dissipation, and dissidence that I saw overtaking the denomination had been built into it from the beginning by its own constitution, which stated that the canonical Scriptures were the “authority, source, and norm” for the church’s life and faith.  In my estimation, the word “source” represented a Calvinist incursion into a Lutheran context, permitting the church to eventually do whatever it wanted theologically without regard for Christian tradition, for as Cyril of Alexandria wrote to John of Antioch in the wake of the Council of Chalcedon, “those who love to upset sound doctrine pervert … words to their way of thinking. … remember that the followers of every heresy extract from inspired Scripture the occasion of their error.”

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[1] Here I am defining the inspiration of Scripture apophatically, in the same way the union of Christ’s human and Divine natures was defined at the Council of Chalcedon as being “without confusion, change, division, or separation.”

I have been reflecting recently on my own upbringing and, in doing so, have come to an uncomfortable realization.

My parents were faithful Christians. We attended church regularly. We prayed before meals. We prayed before bedtime. I attended Sunday school and was confirmed. My parents sincerely believed in Jesus Christ and made certain that I received a Christian education.

Yet we almost never talked about God.

Faith belonged in church. Religious education belonged to the pastor, Sunday school teachers, and confirmation instructors. At home, we lived as Christians, but we rarely discussed why we believed what we believed or what God’s Word meant for our daily lives.

Looking back, I do not blame my parents. They simply reflected the culture in which they had been raised. They likely assumed the pastor was better equipped to teach the faith. Whatever the reason, faith became something practiced primarily on Sunday rather than intentionally woven into everyday family life.

The surprising part is that I repeated the same pattern with my own children. Only much later did I realize that I had unintentionally passed along the model I had inherited.

Then something unexpected happened.

My wife began reading the Bible faithfully. I was genuinely pleased that she had taken such an interest in God’s Word, yet I found myself strangely uncomfortable. Looking back, I cannot fully explain why. I believed the Bible was God’s inspired and authoritative Word. I attended church faithfully. Yet seeing someone intentionally engage Scripture every day somehow exposed how little I had done the same.

Eventually, I decided to listen to the entire Bible in one year. That simple decision changed my life.

The more I immersed myself in God’s Word, the more I wanted to understand it. One year of listening became years of study. Today, to my own amazement, I am pursuing a Master’s degree in Orthodox Lutheran Theology. Had someone predicted that twenty years ago, I would have laughed.

Looking back, I now understand something that Martin Luther understood nearly five hundred years ago.

Following the Reformation, Luther was deeply troubled by the widespread ignorance of Scripture among ordinary Christians. During the Saxon Visitations, he discovered that many people, including those expected to teach others, knew very little of the Christian faith. His response was not merely to educate pastors.

He wrote the Small Catechism for fathers and mothers.

Again and again, before each chief part, Luther repeats the simple instruction:

“As the head of the family should teach them in a simple way to his household.”

That sentence may be one of the most overlooked in Lutheranism. Even more striking are Luther’s opening words in the Preface to the Small Catechism:

“The deplorable, miserable condition which I recently observed when visiting the parishes has constrained and compelled me to prepare this Catechism.”

Luther was not lamenting the failures of society. He was lamenting that Christians no longer knew the basics of their own faith.

His solution was revolutionary in its simplicity. Return God’s Word to the home. This was never Luther’s idea alone. It is deeply biblical.

Through Moses, God commanded His people:

“These words that I command you today shall be on your heart. You shall teach them diligently to your children, and shall talk of them when you sit in your house, and when you walk by the way, and when you lie down, and when you rise.” (Deuteronomy 6:6-7)

Likewise, Psalm 78 declares that one generation is to tell the next “the glorious deeds of the Lord” so that “they should set their hope in God.”

The Apostle Paul instructs fathers:

“Bring them up in the discipline and instruction of the Lord.” (Ephesians 6:4)

And Paul reminds Timothy that from childhood he had known the Holy Scriptures, “which are able to make you wise for salvation through faith in Christ Jesus.” (2 Timothy 3:15)

Notice what all of these passages have in common. The primary responsibility for passing on the faith belongs in the home.

Pastors assist in that calling.

Congregations support it.

Christian schools strengthen it.

But none of them replace it.

Perhaps one of the greatest barriers today is not unbelief but discomfort.

Many Christians sincerely believe, yet feel awkward discussing God with their spouses, children, or grandchildren. They fear they do not know enough. They worry someone might ask a question they cannot answer. They assume religion is best left to the professionals.

I understand that feeling because I lived it.

Even after confirmation, intentionally talking about religion made me feel strangely uncomfortable. It almost felt as though I were becoming someone I was not. Looking back, I realize it was not because I lacked faith.

It was because I lacked practice.

No one had ever modeled ordinary conversations about God’s Word around the dinner table or during daily life.

The remarkable discovery was that the discomfort gradually disappeared as I spent more time immersed in Scripture.

Confidence does not come from knowing every answer. Confidence comes from becoming familiar with God’s Word.

Parents do not need theology degrees.

They simply need to be willing to open the Bible, read it together, pray together, and occasionally say, “I don’t know the answer, but let’s discover it together.”

Children learn as much from watching that humility as they do from hearing perfect explanations.

Our culture understands the importance of daily formation.

Every day, our children are being catechized by social media, entertainment, schools, advertising, politics, and popular culture. They are constantly being taught what to value, whom to trust, and how to understand the world.

If the Church offers God’s Word only for one hour each week, we should not be surprised when other voices become louder.

The Christian home must once again become a place where Christ is spoken of naturally.

Not through long theological lectures.

Not through guilt.

But through ordinary conversations rooted in God’s Word.

Read a few verses after dinner.

Ask one simple question: “What does this passage teach us about God?”

Pray together before bedtime.

Talk about Sunday’s sermon during lunch.

Small habits, practiced faithfully over many years, shape generations.

Yet we must remember that the future of the Church does not ultimately rest upon our efforts. Christ Himself has promised, “I will build My Church” (Matthew 16:18). He preserves His Church through the Holy Spirit working through the Means of Grace—His Word and Sacraments.

In His mercy, God also calls parents and grandparents into this sacred vocation. He entrusts them with the privilege of placing His Word before the next generation, trusting that the Holy Spirit will accomplish His saving work through that Word.

Luther understood this.

Scripture teaches it.

Perhaps it is time we recover it.

If we desire our children and grandchildren not merely to know about Jesus, but to know Him as their crucified and risen Lord and Savior, then the Christian faith must become more than something we attend on Sunday morning.

It must become something we joyfully read, discuss, pray, and live together every day.

Not because our conversations create faith, but because God has promised that His Word shall not return to Him empty, but shall accomplish the purpose for which He sends it (Isaiah 55:11). As Christian parents and grandparents faithfully place that life-giving Word into the hearts of their families, we may confidently trust the Holy Spirit to do what only He can do: create faith, strengthen faith, and preserve Christ’s Church from one generation to the next. May God grant us the confidence not only to believe His Word, but to speak it naturally, faithfully, and joyfully within our homes, for the blessing of our children, our grandchildren, and generations yet to come.

“For He has had regard for the humble state of His bondslave; For behold,  this time on all generations will count me blessed.   “For the Mighty One has done great things for me; And holy is His name” (Luke 1:48-49).

The Mighty One, Creator of all things, who holds all together and knows everything has regard for the humble state of His bondslaves.  God is the God of love.  He cares for that which He has created.  He considers you and calls you to come into His presence.  Through you He can do mighty things, not least of which is bring you into His presence eternally.  Learn holiness from the One who is Holy.

Lord, my arrogance gets in the way, and I think I know what I do not know.  Help me to have an attitude that is willing to learn from You, the One who knows all things.  Guide me away from the arrogance that is all around me in this world to understand that I am Your bondslave.  I was born in bondage to sin, and You have paved the way for me to be freed from sin to know that I am always dependent upon You.

Lord Jesus, You have come to set the captive free.  You provide all the grace I need that I may live into the life You have prepared and set before me.  Guide me so that I seek You first knowing that You alone are able to lead me in the way I need to go.  Lead me today, my Savior, through those obstacles which will come my way.  Help me to learn holiness from You.  Amen.  

“And Mary said: “My soul exalts the Lord, And my spirit has rejoiced in God my Savior” (Luke 1:46-47).

Does your soul exalt?  Do you rejoice?  In this time of constant busy-ness we often forget that there is the One who created all things and we forget to make time to be with Him.  God is the One who sustains us and God is the One who rescues us from the rebellion of this world.  Your spirit longs for what is right, the Lord is calling each of us into His presence where all is right and holy.  Come into the presence of the Lord.

Lord, You are Holy and great is Your majesty.  You have come to us and called us to learn what it means to exalt You,Your presence, and the gift of salvation.  You have come to teach us to rejoice in Your holiness, learning how to live lives that are holy even as You are holy.  We are physical beings, but we are also spiritual beings.  Come, minister to my spirit and teach me to exalt You and rejoice in Your salvation.

Salvation Incarnate, Jesus my Savior, You have come to lead the way into holiness.  Guide me now and always in the way of everlasting life such that I learn from You what it means to seek holiness.  Help me in Your goodness and mercy to humbly bow when I discover those places where I am neither in Your holiness, nor rejoicing in Your salvation.  Lead me to live into the life to which You are calling me.  Amen.  

“For behold, when the sound of your greeting reached my ears, the baby leaped in my womb for joy.  And blessed is she who believed that there would be a fulfillment of what had been spoken to her by the Lord” (Luke 1:44-45).

The sound reached my ears, and I heard and there was a response.  Is this not the reality of the Gospel reaching out to one who believes?  It either bounces off of the one to whom it comes, or else it goes in and begins its work of mercy and grace.  This is an ordinary event wrapped up in the extraordinary.  The word of the Lord has been and will be fulfilled according to His will.

The Lord is speaking continuously.  His word is what sustains existence, but many are dull of hearing.  The word of the Lord shall be fulfilled, for He who made all things is now and will be forever the One who has all dominion, power, and authority.  He has fulfilled all He spoke of through the prophets of old, and in these last days, He fulfills His will through Christ our Lord and Savior.

My Lord and Savior, help me to be attuned to Your word such that when the Good News comes to me I receive it.  Help me to understand that all other things will pass away, but Your words will endure forever.  You have come bringing blessings to those who will heed Your call and follow You.  Help me to hear, and walk humbly by Your leading.  May the sound of Your greeting reach into my soul.  Amen.

“And she cried out with a loud voice and said, “Blessed are you among women, and blessed is the fruit of your womb!  And how has it happened to me, that the mother of my Lord would come to me?” (Luke 1:42-43)

The superior says to the inferior, “You are greater than me.”  A simple twist of propriety where the elder honors the younger.  Is this not the way of the Kingdom of our Lord?  Things are not the same as they are in this world.  We hear a principle of learning to honor.  Give thanks for all of the good gifts which God gives.  He chooses whom He chooses for His own purposes.  Learn to honor others chosen by the Lord.

Lord, in this world of rebellion I am led astray by different principles than what You have declared.  I am constantly going against Your word without realizing it.  Help me to learn to honor where I am able to honor.  Aid me to be thankful for every revelation You give.  Lead me to look for Your hand of action in, through and around me.  As Elizabeth rejoiced as Your bondslave arrived, so also help me to rejoice when one of Your faithful ones comes into my presence.

Thank You, Lord Jesus, for showing me the truth that You received those who came to You.  You did not act like the world, asking what position they held, but received them as they were.  Lead me to treat others with respect so that I receive them as they come to me.  This is Your world, not mine.  Help me to live my life in the truth that I am a part of what You have created.  Guide me by grace to be in Your righteousness.  Amen.

“Now at this time Mary arose and went in a hurry to the hill country, to a city of Judah,  and entered the house of Zacharias and greeted Elizabeth.  When Elizabeth heard Mary’s greeting, the baby leaped in her womb; and Elizabeth was filled with the Holy Spirit” (Luke 1:39-41).

The Lord moves in mysterious ways.  Do we know all that He is doing?  Things are aligned  so that His will is done on earth as it is in heaven.  Mary is called to Elizabeth and Elizabeth is moved by the Spirit of God and knows that the Savior is coming.  We worry about details and sometimes forget that the God of all eternity is moving always to bring about salvation for those who believe. 

Lord, seemingly ordinary things happen around me which I do not pay attention to; but You are always lining things up so that Your will is accomplished.  Help me to see and move such that I am a part of what You are doing in this world.  Help me to willingly go where You send me and receive whom You send.  You alone are God and You alone know the end from the beginning.

Guide me, Lord Jesus, to live such that I willingly go where You send me.  Help me to be led by Your Spirit, listening and responding to You as You give me the ability.  Aid me to not be led by what this world does, but to be attuned by Your Spirit and do what is pleasing to the Father.  Teach me all that I need to know to walk the path of faithfulness, seeking the righteousness You give by grace.  Amen.

“And Mary said, “Behold, the bondslave of the Lord; may it be done to me according to your word.” And the angel departed from her” (Luke 1:38).

Mary, the bondslave.  We are born in bondage to sin, and we move from sin to the Lord, yet, for this age, remain in bondage.  It is not a matter of choice in one sense, but of the reality that we are not our own person.  Perhaps this is the place of the real struggle.  The irreducible bottom line is that we want to be on our own.  But we belong either to the rebellion or the Lord.  If to the Lord, then learn obedience.

Lord, You know the struggles of humanity, and You have allowed this for Your own purpose.  Lead me so that I understand that being Your bondslave is the better portion.  Help me to realize that I need You and You have shown Your desire to have me be with You.  Aid me learn how to dwell in the peace that surpasses all understanding so that I may live into the life You are offering me by grace through faith.

Lord Jesus, You know the struggle of the will, which You answered with, “Not my will, but Thine be done.”  Guide me in the way of salvation so that I seek the Father’s will in all things.  Help me to realize that this is not a struggle against the flesh, but against my spirit which rebels at the truth that I am the created and the Father is the Creator.  Help me to say, “Let it be done to me according to Your will.”  Amen.