Serving the Philanthropic Community Since 1927

Suggested Maximum Gift Annuity Rates, Quality Training Opportunities, and Consumer Protection Advocacy

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Join the ACGA for the 34th Gift Planning Conference
We are Going to Atlanta!

How to Join or Support the ACGA

The ACGA relies on the support of the charitable community and indivuals to carry out our mission of promoting responsibile philanthropy.  The ACGA actively promotes responsible philanthropy through actuarially sound, suggested maximum charitable gift annuity rates, quality training opportunities and the advocacy of appropriate consumer protection. 

Ways you can support ACGA:

Current IRS Discount Rates

Month Rate
January 2019 3.4%
December 2018 3.6%
November 2018 3.6%

The IRS has released the Applicable Federal Rate for the current month. Each month the Service surveys hundreds of interest rates for various financial instruments and publishes the rate that is applicable for charitable deduction calculations. Click here to view historic AFRs.

Case Study: Step Charitable Gift Annuity Funded with Cash


Gifting cash in exchange for an immediate gift annuity and a series of deferred gift annuities (“Step Annuity”) allows a donor to benefit charity, receive an income tax deduction, and enjoy a stream of income designed to increase on a biannual basis over a 10-year period.


Jane Smith, age 55, wants to make a gift to the local community foundation she has supported for many years, but is worried her cash flow will not keep pace with inflation until age 67, when she plans to retire and begin taking Social Security payments.

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