
Age	Rate	Age	Rate
0-5	3.3%	66	5.8%
6-11	3.4	67	5.9
12-17	3.5	68	6.0
18-21	3.6	69	6.0
22-25	3.7	70	6.1
26-28	3.8	71	6.2
29-31	3.9	72	6.3
32-34	4.0	73	6.5
35-36	4.1	74	6.6
37-38	4.2	75	6.7
39-40	4.3	76	6.9
41	4.4	77	7.0
42-43	4.5	78	7.2
44	4.6	79	7.4
45-46	4.7	80	7.6
47	4.8	81	7.8
48	4.9	82	8.0
49	5.0	83	8.3
50	5.1	84	8.6
51-54	5.2	85	8.9
55-56	5.3	86	9.2
57-59	5.4	87	9.5
60	5.5	88	9.8
61	5.5	89	10.1
62	5.6	90 and over	10.5
63	5.6
64	5.7
65	5.7

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 more than 10% if the CMFR is 3.4% or higher, whatever the payment frequency. If the CMFR is less than 3.4%, 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 low.

4. 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%.

TWO LIVES – JOINT AND SURVIVOR

Younger Age	Older Age	Rate
0-1	All	3.2%
2-8	2+	3.2
9-17	9+	3.3
18-23	18+	3.4
24	24+	3.5
25	25+	3.5
26	26+	3.5
27	27+	3.5
28	28+	3.5
29	29+	3.6
30	30+	3.6
31	31+	3.6
32	32+	3.6
33	33+	3.7
34	34+	3.7
35	35+	3.7
36	36+	3.7
37	37+	3.8
38	38+	3.8
39	39+	3.8
40	40+	3.9
41	41+	3.9
42	42+	4.0
43	43+	4.0
44	44+	4.1
45	45+	4.1
46	46+	4.1
47	47+	4.2
48	48+	4.3
49	49+	4.3
50	50+	4.4
51	51+	4.4
52	52+	4.5
53	53+	4.6
54	54+	4.7
55	55+	4.7
56	56+	4.8
57	57-58	4.9
57	59-60	5.0
57	61-62	5.1
57	63+	5.2
58	58	5.0
58	59-60	5.1
58	61+	5.2
59	59	5.1
59	60+	5.2
60	60-64	5.2
60	65+	5.3
61	61-62	5.2
61	63+	5.3
62	62-67	5.3
62	68+	5.4
63	63-66	5.3
63	67+	5.4
64	64-65	5.3
64	66-70	5.4
64	71+	5.5
65	65-68	5.4
65	69+	5.5
66	66-67	5.4
66	68-72	5.5
66	73+	5.6
67	67-70	5.5
67	71-75	5.6
67	76+	5.7
68	68-69	5.5
68	70-73	5.6
68	74-78	5.7
68	79+	5.8
69	69-72	5.6
69	73-75	5.7
69	76+	5.8
70	70	5.6
70	71-74	5.7
70	75-78	5.8
70	79+	5.9
71	71-72	5.7
71	73-76	5.8
71	77-79	5.9
71	80+	6.0
72	72-74	5.8

Younger Age	Older Age	Rate
72	75-77	5.9%
72	78-81	6.0
72	82+	6.1
73	73	5.8
73	74-76	5.9
73	77-78	6.0
73	79-82	6.1
73	83-86	6.2
73	87+	6.3
74	74	5.9
74	75-77	6.0
74	78-80	6.1
74	81-82	6.2
74	83-86	6.3
74	87+	6.4
75	75-76	6.0
75	77-78	6.1
75	79-80	6.2
75	81-83	6.3
75	84-86	6.4
75	87+	6.5
76	76-77	6.1
76	78-79	6.2
76	80-81	6.3
76	82-83	6.4
76	84-86	6.5
76	87-90	6.6
76	91+	6.7
77	77	6.2
77	78-79	6.3
77	80-81	6.4
77	82-84	6.5
77	85-86	6.6
77	87-89	6.7
77	90+	6.8
78	78	6.3
78	79-80	6.4
78	81-82

AMERICAN COUNCIL ON GIFT ANNUITIES SUGGESTED CGA RATES
(SEE IMPORTANT NOTES BELOW!)

These rates are effective July 1, 2008 through June 30, 2009. For further information, visit the American Council on Gift Annuities web site by clicking here

SINGLE LIFE

TWO-LIFE

INTEREST FACTORS FOR DEFERRED ANNUITIES
(Except New York and New Jersey)

WARNING:These annuity rates, for both immediate and deferred annuities and for both single life and two lives,
should not be used if the gift portion, based on IRS tables and the applicable discount rate, is not more than 10%
of the amount paid for the annuity.

AMERICAN COUNCIL ON GIFT ANNUITIES SUGGESTED CGA RATES (SEE IMPORTANT NOTES BELOW!)