Did You Know? Beginning January 1, 2026, new federal rules for charitable giving will take effect, potentially requiring some donors to adjust their charitable giving strategies. By making your gift to CTS by December 31, 2025, you can maximize your deduction under current law while supporting our mission to form disciples and serve God’s transforming of the world. Staying up-to-date with tax law changes is a crucial aspect of wise charitable estate planning.  

Here are seven important elements of the new law, which takes effect Jan. 1, 2026: 

• Tax brackets: The new law permanently extends the 10%, 12%, 22%, 24%, 32%, 35% and 37% tax rates.  

• Standard deduction: Most taxpayers will continue to use the elevated standard deduction—$15,750 for individuals and $31,500 for married couples in 2025. It will be indexed for inflation thereafter. 

• Deduction limits for cash gifts: You can continue to deduct cash gifts to public charities up to 60% of your adjusted gross income (AGI) if you itemize. 

• Estate tax exemption: The federal estate and gift tax exemption will remain high and increase to $15 million per individual (indexed annually). 

What’s new in 2026: 

• Tax break for non-itemizers: You can deduct up to $1,000 (individuals) or $2,000 (married couples) for charitable gifts, even if you don’t itemize.  

• If you do itemize, there’s a new floor on your charitable deduction: The new law adds a minimum charitable contribution rate if you itemize your deductions. The law requires taxpayers to give at least 0.5% of their AGI to receive a tax benefit for their charitable giving. 

• If you are in the top tax bracket, there’s a new charitable contribution limitation: Under current law, top earners get a 37-cent tax benefit for every $1 deducted. Starting in 2026, that benefit will be capped at 35 cents per dollar. 

You may be asking yourself questions such as: “How do these changes impact me?” or “Will my gift still be deductible?” or “Is it smarter to give more in 2025 or next year?” 

We can work with you and your advisors to answer these questions. Please contact or CD*****@*ts.edu or KC*****@*ts.edu for more information or to discuss how your gift can help further our critical mission. 

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Did you know that a direct transfer from your IRA can be a simple and tax-smart way to support Christian Theological Seminary (CTS)? For individuals age 70½ or older, gifts of up to $108,000 per year can be transferred directly from an IRA to CTS or other qualified charities. 

These gifts, known as Qualified Charitable Distributions (QCDs), can satisfy all or part of your annual Required Minimum Distribution (RMD) while reducing taxable income. This giving option allows you to make a meaningful impact at CTS without increasing your adjusted gross income—potentially providing additional benefits for Social Security taxation and Medicare premiums. 

To learn more about making a Qualified Charitable Distribution (QCD) from your IRA—or exploring other planned giving opportunities—please contact Kristin Champa, Vice President for Advancement, at KC*****@*TS.edu or 317.931.2310.  

The “Your Giving, Your Legacy” series in our monthly newsletter offers insightful tips and inspiring opportunities for individuals to thoughtfully consider making planned gifts to Christian Theological Seminary. Each article will explore meaningful ways to leave a lasting impact, helping donors align their generosity with their faith and values. Through these short, engaging pieces, readers will be encouraged to reflect on how their giving can shape a legacy of faith and education for generations to come. 

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Rae Karim (MDiv ’14, Doctor of Ministry student)

Scholarships do more than ease financial burdens—they open doors to opportunity. In this edition of CTS Connection, we are highlighting two students whose lives have been changed by scholarship support, allowing them to pursue their goals, grow as leaders, and give back to their communities. Their stories reflect the lasting impact of your generosity—and the incredible potential that still awaits. 

“We’ve been waiting on you.”

When Rae Karim called Scott Seay, PhD, Co-Director of the Doctor of Ministry Program with initial interest, that’s how he responded.

To the CTS community, Karim was well-known. A Disciples of Christ minister who had ministered in Indianapolis, was chapel director at CTS, and most recently, a pastor of a church in Hawaii, Karim was back in Indianapolis in late 2021. While in Hawaii, she became a certified grief coach.

“My grandfather and mother died around the same time,” recalls Karim. “And pastoring a church while grieving was difficult. I wanted to do something that would keep pastors from experiencing what I did.”

Karim describes a grieving pastor as one with tension. She also uses that word—tension—to describe her initial days in the Doctor of Ministry program.

“I went in to pay my balance my first semester, and immediately felt incredible tension,” says Karim. “I couldn’t concentrate with debt over my head.”

A week later, the money was paid back to her when she discovered that she received a scholarship.

“To know that you don’t have to be concerned about finances lifts a burden,” says Karim.

The relief of financial burden mirrors the work she hopes to do through her dissertation and ministry on grief. As she completes her degree, she’s interim pastor at a Disciples of Christ congregation in Mishawaka, IN. She also offers grief support for churches in San Jose, CA and Chicago. After she earns her degree, she hopes to lean into grief coaching full time.

“I want to flip the tables on grief and the way we navigate that space,” says Karim. “CTS made me a more confident person when it comes to the work I do, where I stand in my faith, and developed my willingness to explore new ways of believing and being.”

Join us in continuing to invest in the future, one student at a time.

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Cynthia Newman, MDiv Student

Scholarships do more than ease financial burdens—they open doors to opportunity. In this edition of CTS Connection, we are highlighting two students whose lives have been changed by scholarship support, allowing them to pursue their goals, grow as leaders, and give back to their communities. Their stories reflect the lasting impact of your generosity—and the incredible potential that still awaits. 

Cynthia Newman accepted her call to ministry a long time ago. She first heard it decades ago when she was newly out of college.

“I just couldn’t see at the time how to get a Master of Divinity done,” Newman recalls. “And I didn’t have a vision for what I would do with it.”

As president of the Light of the World congregation, former chair of the board, Sunday School teacher, and inspirational speaker on topics of women’s empowerment in church communities, she was ministering. And she kept feeling the quiet nudge to do the formalized education.

“Everytime a friend graduated from CTS, they said ‘you should have been in my class,’” Newman says. “But the financial piece was a barrier, and giving up my job for this time commitment seemed impossible.”

Finally, after about 20 years of “toying around with it quietly in (her) spirit,” Newman listened to the quiet nudge. And a scholarship was critical for Newman, a financial services professional, wife, and mother, to say yes to the nudge.

“I’ve counseled women who pursued an MDiv, who look like me,” said Newman. “It left them financially challenged. But with a scholarship, there was no underlying unspoken concern.”

Now, Newman’s future in ministry is bright. She wants to create a “marketplace ministry” that empowers women in their communities.

“I’ve been teaching the Bible for years,” says Newman. “Now, with an MDiv, I can ask how we teach it in a way where women want to combine fellowship and the Bible. Black women aren’t highlighted in the Bible. We have to find ourselves in the text—and my ministry can help take theological education to the streets.”

Join us in continuing to invest in the future, one student at a time. 

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Ryan Remington, a second-semester Master of Divinity student at CTS, delivered a powerful and deeply personal testimony during the Legends of Leadership breakfast on April 16th, 2024. This annual gathering provides an opportunity to connect CTS students with the many benefactors of the CTS Leadership Societies whose generosity supports student scholarships and degree programs. Remington’s journey from a tumultuous past to a hopeful future exemplifies the transformative impact of scholarship support on the lives and callings of CTS students.

In his gripping narrative, Ryan courageously shared his experiences of overcoming adversity and finding redemption through faith and education. Born into humble beginnings, Ryan’s path to seminary was far from conventional. With no bachelor’s degree and limited resources, pursuing theological education seemed like an unattainable dream. However, the generosity of scholarship donors at CTS made his aspirations a reality.

Ryan’s testimony underscored the profound impact of scholarship support on his academic journey and personal transformation. He acknowledged the privilege afforded to him as a straight, white male while also recognizing the doors opened to him by the generosity of others.

“I wouldn’t be here if it wasn’t for your generosity,” Ryan concluded with gratitude. “Y’all took a chance on a non-baccalaureate student who had to use autocorrect to spell non-baccalaureate.”

Despite the challenges he has faced, Ryan’s vision for the future is filled with hope and purpose. He aspires to serve as a pastor in the southwest alongside his wife, guided by a newfound sense of calling and purpose nurtured at CTS.

“If any of you are questioning why you give to this school, I hope that I, along with the other students here, have given you a good reason to continue,” Ryan shared, inspiring those in attendance to support future generations of students.

Ryan’s testimony serves as a poignant reminder of the transformative power of education and the profound impact of scholarship support on the lives of students at Christian Theological Seminary.

For more information about scholarship opportunities and how to support students like Ryan, visit www.cts.edu/giving.

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As I reflect on giving and gratitude this month, I would like to share an article from the Lilly Family School of Philanthropy February 23rd publication titled by Faith in Philanthropy: The awesome power of belief , By: Amir Pasic, Eugene R. Tempel, Dean of the Indiana University Lilly Family School of Philanthropy. 

I believe this article reflects the heart of emerging constructs that meet the needs of the people. Faith is not merely one part of our lives, but rather permeates into the fiber of our lives’ tapestries as an integral and impactful thread. I particularly cherish this quote from the article: 

“But keeping faith in its own box is a mistake. It diminishes our ability to get things done, no matter what our cause. First, communities we seek to engage to do good work are often organized on faith principles. Second, organized faiths, both established and emerging, have significant effects on our public and personal lives – and we may very well be experiencing a new surge of energy on this front. And, finally, our ability to share beliefs in things we cannot see, whether they are spiritual or aspirational, is a terrific power we should all seek to appreciate and understand better. It is what gives purpose to the work we do.” 

My hope is that this article will enhance your perspective, as it did mine, on faith and philanthropy. May your March be full of faith led purpose and powerful impact! 

Be well, 

Gayle Spicer, Director of Annual Giving at CTS

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By now, you’ve likely seen an email or social media post announcing CTS’ 3rd Annual Day of Giving on February 16^th noting the tagline Your Passion, Our Mission, Your Gift. More than just a few simple words, this message ties together who you are, who we are, and how together we can achieve our goal. The CTS Day of Giving is a 24 hour online fundraising event for community supporters, students, alumni, faculty, and staff to give a gift and help us form disciples of Jesus Christ for church and community leadership – leaders who serve God’s transforming of the world and give witness to God’s liberating, restoring, and life-affirming message.

Your Passion goes beyond just knowing about CTS and the work we do. We know our community shares a principled belief in our mission and values.

Your passion joined with Our Mission helps guide us on the right path for a hopeful future that fulfills our purpose. As a partner in our work, you allow us to serve as a transforming and healing presence in our community – carrying on the tradition our supporters have made possible since 1924. By putting your passion into action and helping us achieve our mission, together we provide care for the community and educate the spiritual mind and walk of future faith leaders.

Your Gift brings it all home, making our vision a reality. We are grateful for every gift, understanding that your generosity means “fellowship in service” that cannot be commanded or forced by authority but is genuinely led by spiritual motivation. When you give to CTS, you can be confident that your gift delivers rigorous academic training and spiritual formation to train ministers and thought leaders who meet the needs of this world, facing its ever-changing challenges head on with confidence and grace.

As I reflect on the theme for this year’s Day of Giving, I am reminded of Hebrews 4:12 and give thanks that the word of God is indeed “living and active.” I take heart that Your Gift provides a “living and active” channel of support for our Advanced Degree and Certificate programs, mental health services through the Counseling Center, and social justice work through the Faith & Action Project. Your Gift is a beacon of hope to people of all faiths while honoring our Christian foundation and our future – something of pivotal importance in our diverse community.

I invite you to support Your Passion and Our Mission with Your Gift to CTS on February 16^th in the expectant hope that together, we are building up the body of Christ. I extend my thanks to those of you who have already given to CTS in 2023, to those who are considering a first-time gift, and to those who plan to help us achieve our goal of 150 donors on the Day of Giving. Please know how deeply and truly your continuing support is appreciated.

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A native of Long Island, New York, Charlie became a Sycamore upon his transfer to Indiana State University in 1970 and has identified as a Hoosier ever since. He met his beloved spouse Carol in college, and the two have been sharing adventures as a married couple for over 47 years. Charlie and Carol have a four-legged family member in their toy poodle Juliette. The two are avid international travelers who love to explore new cities and find hidden joys off the well-worn tourist path.

Charlie lights up when asked about Indiana basketball legend and fellow Indiana State alumnus Larry Bird. “We lived in Terre Haute after we got married, and we saw every single one of Larry Bird’s home games. When I was President of the Alumni Association at ISU, the athletic director asked me to get Larry to sign 10 basketballs for an auction. I was successful in that effort,” he says. Charlie did more than tracking down basketballs in that role; he served on three successful search committees for a new President, Vice President, and Dean for the School of Business. Lifetime membership in the ISU Alumni Association was founded during his tenure as president.

Ask Charlie about his personal interests and you are likely to hear a story about one of his many guitars, but only after humble protests that his musical background is just a hobby. Press a bit further, and you may be lucky enough to hear a story about Charlie’s teenage days playing bass in a band that won battles of the bands and toured with Dick Clark’s traveling show as an opener for the likes of Bread and the Supremes. You will almost certainly hear about his dear friend Curt (lead guitarist of the band) whom he has known since they were 11 years old and still talks to daily.

Charlie’s talent for connecting support to visions he believes in runs in the family. His father Paul was the oldest of 10 immigrant children whose parents came to the United States from Italy through Ellis Island. Paul quit school at 13, but never let it keep him from progressing in his life and career. He continued his education by frequenting the local library branch, reading and writing his way to his high school equivalency. Paul DeMaio retired to a small community in Florida. Upon realizing the town did not have a standalone public library, he campaigned and advocated until a dedicated public library was built – a place he believed was critically important to lower and middle class youth, a place where people could follow his example to access education (and now vital computers) in their own quests for success and a meaningful life.

This story is merely one of many that embody Charlie’s passion for education, connecting people and institutions who share a common mission, and growing support for causes he believes in. When you boil down all the amazing stories, you find this is the central tenet of Charlie’s work: relationships. From his relationship with his wife to his ability to connect with locals in his travels to his relationship with childhood friend Curt, every story he tells is marked with names and personal details of the people he’s met along the way. When asked what most excites Charlie about joining the CTS team, he shares, “I like the idea that my efforts will make a difference. We have an opportunity to build a strong base of support, and I really believe passionately in the mission of the institution and the base of donors that believe in achieving that mission. I have to believe in that shared mission – otherwise I can’t do the work.”

Professionally, Charlie worked for Marcraft Corp for 26 years, twenty as VP of Sales and Marketing. He worked as the Executive Director of Alumni Affairs for Indiana State University and Vice President of Development for the Lambda Chi Alpha Educational Foundation. For the past 7 years, Charlie has been a consultant working with faith-based institutions on capital campaigns. In his role, he spent significant time getting to know congregations, not only raising campaign support but also building genuine relationships.

Charlie offers us this sentiment as he begins his journey with CTS: “Many people think development is about big events – it’s not. What it really comes down to is getting to know donors and building meaningful, long-term relationships.” Please join us in extending a warm welcome to Charlie DeMaio.

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Each month, I have the pleasure of sharing brief thoughts regarding giving and gratitude. This month, I would like to express my sincere appreciation of our many CTS alumni and friends who have been so generous with their gifts in 2022. As we come to the close of the year, I invite you to amplify that generosity by making an end-of year gift to CTS. The impact of your gift is far reaching, enabling our students to study and explore all the ways humankind intersects so that we can celebrate our togetherness of faith and proclaim the perfect love of Christ throughout the world.

During this Christmas season, people take the time to express a special appreciation for each other as we celebrate the birth of the Christ child. Many take the opportunity to tell the story of the babe who lay in a manger because there was no room in the inn. That manger is generally depicted in a pristine scene with a bright star shining above the glistening snow, but I assert that this manger was perhaps a meager cradle, nestled on damp, cold hay in a barn or out in a field. Think of it this way: in today’s world, the manger would be an alleyway where cold wet cardboard is covering a homeless family, or a manger might be seen in the eyes of immigrants or refugees who have no safe place to rest. But whatever the condition of the manger, the power of the story of the birth of Christ remains profound to this very day.

Shortly after Christ was born, the story continues with a small group of men traveling hundreds of miles to pay the babe homage and give Jesus gifts. When they finally discovered him, the Bible says, “they bowed down and worshiped him. Then they opened their treasures and presented him with gifts of gold, frankincense, and myrrh” (Matthew 2:11). Unfortunately, we have almost forgotten the meaning of those original gifts – they were valuable because they were their treasures, not solely because of their monetary worth. They were humbly given with great joy to honor Christ—but all too often today, our gift-giving has become materialistic, or even burdensome.

I write to assert we stay on a path of true giving that does not require wealth but only a heart for sharing good with humankind, to love and serve the needs of people living in a fractured world. Your gifts have blessed and carried CTS for nearly 100 years.

Thank you for sharing your treasures. I’m grateful for you and your gifts that support the CTS mission. Because of you there is a place for rigorous academic study of theology, a place for community members to seek mental health resources, and a place where the Faith & Action Project connects, inspires, and empowers our community provide meaningful and sustainable pathways out of poverty.

As we celebrate Christmas, I encourage you to take time and listen to the symphony of chimes proclaiming that the Christ child was born, reflecting on how CTS is essential to Jesus’ message of faith and love.

Merry Christmas,

Gayle M. Spicer

Director of Annual Giving

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