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.

AN ANALYSIS OF THE STUDY GUIDE

FOR THE RECONSIDERATION OF THE HUMAN SEXUALITY SOCIAL STATEMENT

 

by Dennis D. Nelson

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 is a link to an article I wrote which described the two reconsiderations that are a part of the process as directed by the 2022 ELCA Churchwide Assembly.  The first reconsideration was approved by the 2025 Churchwide Assembly by a vote of 742-46 and consisted of changes which the task force described as “simply editorial.”  In the article I argued that the changes are not “simply editorial.”  Rather they amount to no less than a most radical full embrace of every form of sexual orientation and gender identity.  The second reconsideration, which is being worked on now, is being described as “substantive.”  It is a reconsideration of the whole issue of “bound conscience.”  That is the term which the 2009 social statement uses to describe the fact that people in the ELCA hold different views on same sex relationships.

HERE is a link to the study guide.  It is a series of readings and questions which congregations and individuals can use to reflect on the issues.  The process is set up to consist of two sessions of one hour each, though there is also a way to divide it into four sessions.  This schedule can be found on page 8.

2026 — The task force publishes study materials for congregations.

2027 — A draft of revisions to the social statement will be released for public comment. The task force will consider these comments in revising the draft.

2028 — The ELCA Churchwide Assembly will take action on any proposed revisions.

On page 7 there is a statement that for me has no credibility.  “The end of the process is not pre-determined.”  Leading up to 2009 and ever since 2009 there has been continually less and less space for traditional views.  Why would we expect that the vote in 2028 will be anything other than another step in the same direction? 

As part of the discussion of the first reconsideration at the 2025 Churchwide Assembly a motion was made to remove the phrase “to be a covenant between a man and a woman” from the language “The Christian tradition has historically defined marriage to be a covenant between a man and a woman, as reflected in the language of Genesis.”  The rationale for the amendment was that the current wording is harmful to LGBTQ people and does not correspond to their lived experience.  The claim was that merely reminding people that marriage between one man and one woman has been the historic teaching of the church was traumatic and upsetting.  The maker of the motion argued that rather than waiting three more years when bound conscience will be considered, something could be done then to make the social statement less harmful.  The amendment to the amendment was adopted by a vote of 552-211, and the revised social statement was approved by a vote of 742-46.  Two things were going on in this vote.  First, a re-writing of history to eliminate what some people find traumatic, upsetting, hurtful, and harmful.  Second, making truth conform to certain people’s liking and lived experience.

ELCA youth gatherings are grooming events for LGBTQIA+, transgender, and non-binary ideology.  Synods post on Facebook the ways in which they celebrate June as Pride Month.  ReconcilingWorks has a voice but no vote position on the ELCA Church Council.  Why would we think that this reconsideration process also will not result in great gains for the LGBTQIA+ cause and community?  The only question is how much will they gain.       

And yet the study guide tries hard to do damage control, emphasizing church unity as it seeks to limit potential losses as a result of the vote on this reconsideration.  For example –

Page 10 – Focusing on God as the source of the church’s unity as well as on our shared vocation “can open our hearts to the many things we hold in common and to the behaviors and values that will support trusting and life-centered relationships.”

Page 13 – “What effect do you think it would have on our conversations about sexuality if we made these core beliefs the glue that holds us together even amid disagreement?”

Page 27 – “Even in disagreement, there is still much upon which this church agrees regarding how we relate to one another.”

Page 35 – “The social statement does not try to solve disagreements but to guide the church in living together amid disagreement.”

Page 14 introduces the example of Lutheran-Catholic dialogue, which they described as focusing on what unites us and being honest about what divides us as it fostered dialogue and renewed relationships.

Page 16 – “The joint statement reflects yearning for unity, but neither the Lutheran church nor the Catholic church lets go of its deepest beliefs.  Dialogue across disagreement does not mean that either side must come to a quick or easy compromise. . . . The joint statement recognizes that these deep disagreements still exist and notes that the two churches commit to remaining in relationship, learning from each other.”

However, there is a huge difference between Lutheran-Catholic dialogue and the ELCA’s reconsideration of bound conscience and same sex relationships.  Because of this huge difference I do not see any relevance in the comparison.  In Lutheran-Catholic dialogue both parties come to the table from a position of strength.  It is a conversation between two fairly equal parties – where neither party is at risk.  That is not the case with ELCA discussions regarding human sexuality.  There is great discrepancy between the strength and resources of the two sides.  One side – those with traditional views – has been continually losing ground.  The other side – those who are working relentlessly to advance LGBTQIA+, transgender, and non-binary ideology – is continually gaining ground.  For one side – those with traditional views – the question is how much will they lose and will there be any kind of place remaining for them.  For the other side the question is how much will they gain.  And even if they do not gain everything they want this time, they will certainly gain some and there will always be a next time.

Finally, there are many references in the study guide to the importance of mutual respect.  For example –

Page 32 – “The social statement calls upon us to live out the moral principle of ‘mutual respect’ amid our disagreements.”

On page 33 we find a section from the social statement which includes these statements –

“In our Christian freedom, we therefore seek responsible actions that serve others and do so with humility and deep respect for the conscience-bound belief of others.”

“This church . . . encourages all people to live out their faith . . . with profound respect for the conscience-bound belief of the neighbor.”

“Regarding our life together as we live with disagreement, the people in this church will continue to accompany one another in study, prayer, discernment, pastoral care, and mutual respect.”

I have already mentioned how ELCA youth gatherings have become grooming events for LGBTQIA+, transgender, and non-binary ideology.  At the 2018 youth gathering Nadia Bolz-Weber, ELCA pastor and the ELCA’s first “public theologian,” led 30,000 young people in a chant rejecting traditional views on human sexuality as a lie from Satan.  With the masterful way in which she structured and gave her presentation, she got the response that she wanted.

For me, until and unless the ELCA officially apologizes for and distances itself from this highly manipulative action by and these highly inflammatory comments from Pastor Nadia Bolz-Weber, there is no credibility to the ELCA’s talking about mutual respect.

Page 38 provides a link where people can respond to a survey.  The link will close September 30, 2026.  Additional comments and questions can be sent to the task force at Reconsiderations@ELCA.org.  You can follow the process by visiting ELCA.org/Reconsiderations. 

 

Every two years, youth and their leaders from across the North American Lutheran Church (NALC) will  gather for four days of worship, teaching, and service at the Continental Youth Gathering (CYG). What began as a hopeful experiment in 2024 has already grown into a vital tradition where young people encounter Christ, deepen their faith, and discover what it means to live as His disciples in the world.

The first CYG – WE BELONG, was held in Boerne, Texas, in 2024 and brought together youth, adult leaders, and volunteers from across the United States and Canada. The next CYG – REJOICE, will take place July 7–10, 2026, at St. John Lutheran Church in Roanoke, Virginia, where organizers are planning for approximately 400 youth, leaders and volunteers. While the event is hosted by the NALC, its reach and impact extends well beyond. It includes partner agencies and the local community who play significant roles in making it possible.

At its heart, the CYG is not a “conference” or a “camp,” but a gathering built around Word, worship, and witness. Each day centers on Scripture, with teaching that is deeply rooted in the Gospel and the Lutheran confessional tradition, yet accessible and engaging for today’s youth. Large-group sessions combine solid biblical preaching with practical application, helping young people connect Christ’s finished work on the cross to the very real questions and pressures they face in daily life. Bible studies invite youth into smaller communities where they can dig deeper, share their own experiences, and learn to read Scripture not just as a story “back then,” but as God’s living Word for them today. And Worship is part of the daily rhythm, not a side event. Through song, prayer, and proclamation, participants are invited to bring their whole selves to the Lord—joys, doubts, anxieties, and hopes. By celebrating the Lord’s Supper with the wider church, participants are reminded that we belong to something larger than a single local congregation; we belong to the one, holy, catholic, and apostolic Church and that is a reason to rejoice.

A key aspect of the 2026 gathering in Roanoke will be mission projects throughout the local community. Youth will step beyond the walls of the host church to serve alongside local organizations—supporting shelters, food ministries, neighborhood projects, and other community partners.

These mission experiences are not simply “volunteer hours” to be logged. They are framed as an extension of the Chrisitan life: a lived response to the grace participants have received in Christ. Throughout the CYG youth are guided to reflect on why Christians serve, how Christ is present in the margins, and what it means to be a witness in everyday life.

For local agencies and ministries, CYG offers an influx of energetic volunteers and an opportunity to build longer-term relationships with congregations across North America. Many youth will return home eager to continue serving in their own communities, inspired by what they experienced together in Roanoke.

Events like the Continental Youth Gathering do not happen in isolation. They rely on a web of partners—congregations, local ministries, prayer supporters, and agencies that share a commitment to forming lifelong disciples of Jesus.

You can support the CYG in a variety of ways:

• Pray and give encouragement to youth, leaders, organizers, speakers and those volunteering.
• If you are a local mission in Roanoke reach out to the Director of Youth and Family Ministries to see how we can partner.
• Financial support—through designated gifts, sponsorships, or grants—helps keep registration costs accessible, provides scholarships for youth from smaller congregations, and underwrites the local mission projects we are able to offer in Roanoke.
• Help spread the word so that more congregations can send youth and leaders.

In a world where many young people feel disconnected from church, the CYG offers a hopeful counter-story: a living picture of the Gospel at work, drawing together youth, mentors, and congregations around Christ and His mission.

For more information contact Pastor Teresa Peters at tpeters@thenalc.org

If you would like to register you can do so here: https://thenalc.org/en-us/our-work/equipping-disciples/families/