Effective January 12, 2012, unchanged as of November 7, 2016.


Younger
Age
Older
Age
RateYounger
Age
Older
Age
RateYounger
Age
Older
Age
Rate
55-95+1.86464-664.280805.7
66-95+1.86467-704.380815.8
77-95+1.86471-95+4.480825.9
88-95+1.865654.28083-846.0
99-95+1.86566-684.380856.1
1010-95+1.86569-724.48086-876.2
1111-95+1.96573-95+4.58088-896.3
1212-95+1.96666-674.38090-916.4
1313-95+1.96668-714.48092-936.5
1414-95+1.96672-754.58094-95+6.6
1515-95+1.96676-95+4.681815.9
1616-95+2.06767-694.481826.0
1717-95+2.06770-734.581836.1
1818-95+2.06774-95+4.68184-856.2
1919-95+2.068684.481866.3
2020-95+2.16869-714.58187-886.4
2121-95+2.16872-754.681896.5
2222-95+2.16876-95+4.78190-916.6
2323-95+2.16969-704.58192-946.7
2424-95+2.16971-734.68195+6.8
2525-95+2.26974-764.782826.1
2626-95+2.26977-95+4.882836.2
2727-95+2.27070-714.682846.3
2828-95+2.27072-744.78285-866.4
2929-95+2.37075-784.882876.5
3030-95+2.37079-95+4.982886.6
3131-95+2.37171-734.78289-906.7
3232-95+2.37174-754.882916.8
3333-95+2.47176-794.98292-936.9
3434-95+2.47180-825.08294-95+7.0
3535-95+2.47183-95+5.183836.3
3636-95+2.572724.783846.4
3737-95+2.57273-744.883856.5
3838-95+2.57275-764.983866.6
3939-95+2.67277-795.083876.7
4040-95+2.67280-835.18388-896.8
4141-95+2.77284-95+5.283906.9
4242-95+2.773734.883917.0
4343-95+2.87374-754.98392-937.1
4444-95+2.87376-775.08394-95+7.2
4545-95+2.97378-805.184846.5
4646-95+2.97381-835.284856.6
4747-503.07384-95+5.384866.7
4751-95+3.174744.984876.8
48483.07475-765.084886.9
4849-95+3.17477-785.184897.0
4949-513.17479-805.284907.1
4952-95+3.27481-835.384917.2
50503.17484-875.48492-937.3
5051-533.27488-95+5.58494-95+7.4
5054-95+3.375755.085856.7
5151-523.27576-775.185866.9
5153-553.375785.285877.0
5156-95+3.47579-815.385887.1
5252-543.37582-835.485897.2
5255-95+3.47584-865.585907.3
5353-553.47587-95+5.685917.4
5356-583.57676-775.285927.5
5359-95+3.67678-795.38593-95+7.6
54543.47680-815.486867.0
5455-573.57682-835.586877.1
5458-95+3.67684-855.686887.3
55553.57686-885.786897.4
5556-583.67689-95+5.886907.5
5559-613.77777-785.386917.6
5562-95+3.877795.486927.7
5656-573.67780-815.58693-95+7.8
5658-593.77782-835.687877.3
5660-623.87784-855.787887.4
5663-95+3.97786-875.887897.5
5757-583.77788-915.987907.7
5759-633.87792-95+6.087917.8
5764-95+3.978785.487927.9
5858-613.878795.58793-95+8.0
5862-653.97880-815.688887.6
5866-95+4.07882-835.788897.7
5959-603.878845.888907.9
5961-633.97885-865.988918.0
5964-684.07887-896.088928.1
5969-95+4.17890-926.18893-95+8.2
6060-623.97893-95+6.289897.9
6063-664.07979-805.689908.0
6067-704.179815.789918.2
6071-95+4.279825.889928.3
61613.97983-845.98993-95+8.5
6162-644.07985-866.090908.2
6165-684.17987-886.190918.4
6169-95+4.27989-906.290928.5
6262-634.07991-936.390938.7
6264-664.17994-95+6.49094-95+8.8
6267-694.2
91918.6
6270-95+4.391928.7
6363-644.19193-95+8.8
6365-674.29292-95+8.8
6368-95+4.39393-95+8.8
9494-95+8.8
95+95+8.8

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.