Charitable Gift Annuity Rates

Glossary

ACGA Recommends New Payout Rates Effective January 1, 2012
The American Council on Gift Annuities (ACGA) has recommended gift annuity rate schedules since 1927. When a charitable gift annuity is funded, the age-appropriate rate from the schedule determines an annual amount paid to the income beneficiary that never changes and is guaranteed by Clarkson for the life of the annuitant(s). Most charities, including Clarkson, voluntarily adopt ACGA rate schedules to eliminate competition and ensure that gift annuities remain charitable vehicles that offer an income tax deduction.

In November 2011 the ACGA board of directors approved a new rate schedule effective January 1, 2012. In general, the new rate schedule contains lower rates for single-life and two-life annuities at all ages. Click here for a review of the rate changes and the assumptions behind the ACGA rate schedule.

The charts below list payout rates for 1-life and 2-life immediate payment gift annuities. Deferred payment gift annuity rates are dependent on the age(s) of the beneficiary(ies) and the length of the deferral period (at least one year). You may calculate a deferred gift annuity rate on our gift-with-income calculator.

For help with questions, contact Sal Cania, Director of Gift Planning, or call toll-free 877-928-4438.

To learn more about charitable gift annuities, request our workbook, Will a Gift-with-income Plan Work for Me?

Immediate payment 1-life gift annuity rates as of January 1, 2012

Age	Rate	Age	Rate
50	3.7	73	5.5
51	3.8	74	5.7
52	3.8	75	5.8
53	3.9	76	6.0
54	3.9	77	6.2
55	4.0	78	6.4
56	4.1	79	6.6
57	4.1	80	6.8
58	4.2	81	7.0
59	4.3	82	7.2
60	4.4	83	7.4
61	4.4	84	7.6
62	4.5	85	7.8
63	4.5	86	8.0
64	4.6	87	8.2
65	4.7	88	8.4
66	4.8	89	8.7
67	4.8	90	9.0
68	4.9	91	9.0
69	5.0	92	9.0
70	5.1	93	9.0
71	5.3	94	9.0
72	5.4	95+	9.0

Immediate payment 2-life gift annuity rates as of January 1, 2012

Younger	Older	Rate	Younger	Older	Rate	Younger	Older	Rate
50	50	3.1	72	72	4.7	81	95+	6.8
50	51-53	3.2	72	73-74	4.8	82	82	6.1
50	54-95+	3.3	72	75-76	4.9	82	83	6.2
51	51-52	3.2	72	77-79	5.0	82	84	6.3
51	53-55	3.3	72	80-83	5.1	82	85-86	6.4
51	56-95+	3.4	72	84-95+	5.2	82	87	6.5
52	52-54	3.3	73	73	4.8	82	88	6.6
52	55-95+	3.4	73	74-75	4.9	82	89-90	6.7
53	53-55	3.4	73	76-77	5.0	82	91	6.8
53	56-58	3.5	73	78-80	5.1	82	92-93	6.9
53	59-95+	3.6	73	81-83	5.2	82	94-95+	7.0
54	54	3.4	73	84-95+	5.3	83	83	6.3
54	55-57	3.5	74	74	4.9	83	84	6.4
54	58-95+	3.6	74	75-76	5.0	83	85	6.5
55	55	3.5	74	77-78	5.1	83	86	6.6
55	56-58	3.6	74	79-80	5.2	83	87	6.7
55	59-61	3.7	74	81-83	5.3	83	88-89	6.8
55	62-95+	3.8	74	84-87	5.4	83	90	6.9
56	56-57	3.6	74	88-95+	5.5	83	91	7.0
56	58-59	3.7	75	75	5.0	83	92-93	7.1
56	60-62	3.8	75	76-77	5.1	83	94-95+	7.2
56	63-95+	3.9	75	78	5.2	84	84	6.5
57	57-58	3.7	75	79-81	5.3	84	85	6.6
57	59-63	3.8	75	82-83	5.4	84	86	6.7
57	64-95+	3.0	75	84-86	5.5	84	87	6.8
58	58-61	3.8	75	87-95+	5.6	84	88	6.9
58	62-65	3.9	76	76-77	5.2	84	89	7.0
58	66-95+	4.0	76	78-79	5.3	84	90	7.1
59	59-60	3.8	76	80-81	5.4	84	91	7.2
59	61-63	3.9	76	82-83	5.5	84	92-93	7.3
59	64-68	4.0	76	84-85	5.6	84	94-95+	7.4
59	69-95+	4.1	76	86-88	5.7	85	85	6.7
60	60-62	3.9	76	89-95+	5.8	85	86	6.9
60	63-66	4.0	77	77-78	5.3	85	87	7.0
60	67-70	4.1	77	79	5.4	85	88	7.1
60	71-95+	4.2	77	80-81	5.5	85	89	7.2
61	61	3.9	77	82-83	5.6	85	90	7.3
61	62-64	4.0	77	84-85	5.7	85	91	7.4
61	65-68	4.1	77	86-87	5.8	85	92	7.5
61	69-95+	4.2	77	88-91	5.9	85	93-95+	7.6
62	62-63	4.0	77	92-95+	6.0	86	86	7.0
62	64-66	4.1	78	78	5.4	86	87	7.1
62	67-69	4.2	78	79	5.5	86	88	7.3
62	70-95+	4.3	78	80-81	5.6	86	89	7.4
63	63-64	4.1	78	82-83	5.7	86	90	7.5
63	65-67	4.2	78	84	5.8	86	91	7.6
63	68-95+	4.3	78	85-86	5.9	86	92	7.7
64	64-66	4.2	78	87-89	6.0	86	93-95+	7.8
64	67-70	4.3	78	90-92	6.1	87	87	7.3
64	71-95+	4.4	78	93-95+	6.2	87	88	7.4
65	65	4.2	79	79-80	5.6	87	89	7.5
65	66-68	4.3	79	81	5.7	87	90	7.7
65	69-72	4.4	79	82	5.8	87	91	7.8
65	73-95+	4.5	79	83-84	5.9	87	92	7.9
66	66-67	4.3	79	85-86	6.0	87	93-95+	8.0
66	68-71	4.4	79	87-88	6.1	88	88	7.6
66	72-75	4.5	79	89-90	6.2	88	89	7.7
66	76-95+	4.6	79	91-93	6.3	88	90	7.9
67	67-69	4.4	79	94-95+	6.4	88	91	8.0
67	70-73	4.5	80	80	5.7	88	92	8.1
67	74-95+	4.6	80	81	5.8	88	93-95+	8.2
68	68	4.4	80	82	5.9	89	89	7.9
68	69-71	4.5	80	83-84	6.0	89	90	8.0
68	72-75	4.6	80	85	6.1	89	91	8.2
68	76-95+	4.7	80	86-87	6.2	89	92	8.3
69	69-70	45	80	88-89	6.3	89	93-95+	8.5
69	71-73	4.6	80	90-91	6.4	90	90	8.2
69	74-76	4.7	80	92-93	6.5	90	91	8.4
69	77-95+	4.8	80	94-95+	6.6	90	92	8.5
70	70-71	4.6	81	81	5.9	90	93	8.7
70	72-74	4.7	81	82	6.0	90	94-95+	8.8
70	75-78	4.8	81	83	6.1	91	91	8.6
70	79-95+	4.9	81	84-85	6.2	91	92	8.7
71	71-73	4.7	81	86	6.3	91	93-95+	8.8
71	74-75	4.8	81	87-88	6.4	92	92-95+	8.8
71	76-79	4.9	81	89	6.5	93	93-95+	8.8
71	80-82	5.0	81	90-91	6.6	94	94-95+	8.8
71	83-95+	5.1	81	92-94	6.7	95+	95+	8.8

This web page does not provide legal or financial advice, nor is it a comprehensive review of the topic. You should consult your legal and financial advisors and Clarkson University before making or planning your gift. (rev. 5/2012)