Barnabas Foundation

CGA Rates - Single

 

New Suggested Maximum Rate Schedules Effective January 1, 2012
Approved by the American Council on Gift Annuities on November 7, 2011

Suggested Charitable Gift Annuity Rates

Age	Rate		Age	Rate		Age	Rate
5-10	2.0		50	3.7		73	5.5
11-15	2.1		51-52	3.8		74	5.7
16-19	2.2		53-54	3.9		75	5.8
20-23	2.3		55	4.0		76	6.0
24-26	2.4		56-57	4.1		77	6.2
27-29	2.5		58	4.2		78	6.4
30-32	2.6		59	4.3		79	6.6
33-34	2.7		60-61	4.4		80	6.8
35-36	2.8		62-63	4.5		81	7.0
37-38	2.9		64	4.6		82	7.2
39-40	3.0		65	4.7		83	7.4
41-42	3.1		66-67	4.8		84	7.6
43	3.2		68	4.9		85	7.8
44-45	3.3		69	5.0		86	8.0
46	3.4		70	5.1		87	8.2
47	3.5		71	5.3		88	8.4
48-49	3.6		72	5.4		89	8.7
						90+	9.0

 

NOTES:

1. The rates are for ages at the nearest birthday.
2. For immediate gift annuities, these rates will result in a charitable deduction of at least 10% if the CMFR is 3.0% or higher, whatever the payment frequency. If the CMFR is less than 3.0%, the deduction will be less than 10% when annuitants are below certain ages
3. For deferred gift annuities with longer deferral periods, the rates may not pass the 10% test when the CMFR is lo
4. To avoid adverse tax consequences, the charity should reduce the gift annuity rate to whatever level is necessary to generate a charitable deduction in excess of 10%.