Effective January 12, 2012, unchanged as of November 7, 2016.
| 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 |
Remember that these are maximum rates. Donors can always request a lower rate, get a bigger charitable deduction and help their favorite charities even more.