Charitable Deduction Quick Reference

MAX %

The highest payout rate that still meets the 10% minimum-deduction test.

—

Shaded cells — at this AFR the payout rate fails the 10% minimum-deduction test (or the 5% probability test for annuity trusts).

AFR

Rate of the Month. Higher AFR raises remainder values for CRTs, CLTs & CGAs and lowers them for life estates and pooled funds; unitrusts are largely unaffected.

CRUT

Charitable Remainder Unitrust

Pays a fixed percentage of trust assets, revalued annually, so income rises and falls with the trust. Quarterly payments at end of quarter.

Term of 1 to 20 Years

Term of 1 to 20 Years
Term	5%	6%	7%	8%^*	10%^*	12%^*	Max %
5	78	74	70	67	60	54	38.1
10	61	55	50	45	36	29	21.2
15	48	41	35	30	22	16	14.7
20	37	30	25	20	13	—	11.2

One Life

Minimum qualifying age ≈ 28 at a 5% payout.

One Life
Age	5%	6%	7%^*	8%^*	10%^*	12%^*	Max %
30	11	—	—	—	—	—	5.3
35	14	—	—	—	—	—	5.9
40	17	13	—	—	—	—	6.8
45	21	16	12	—	—	—	7.9
50	25	20	16	13	11	—	9.3
55	30	25	20	17	12	—	11.2
60	36	30	25	22	16	12	13.8
65	43	37	32	28	21	17	17.5
70	50	44	39	35	28	23	22.8
75	58	52	48	43	36	31	31
80	66	61	57	53	46	40	43.2
85	74	70	66	63	57	51	50
90	81	78	75	72	67	62	50

For younger donors only low payout rates qualify. The minimum age at which a 5% unitrust still meets the 10% minimum-deduction test is approximately 28 (yielding roughly a 10% deduction).

Two Lives

Two Lives
Ages	5%^*	6%^*	7%^*	8%^*	10%^*	Max %
45 / 40	12	—	—	—	—	5.4
50 / 45	15	10	—	—	—	6
55 / 50	18	13	—	—	—	6.9
60 / 55	23	17	13	10	—	8
65 / 60	29	22	18	14	—	9.5
70 / 65	35	29	24	19	13	11.6
75 / 70	43	36	31	26	19	14.6
80 / 75	51	45	40	35	27	19
85 / 80	60	55	50	45	37	26
90 / 85	69	64	60	56	49	36.6

Two Lives Plus 10 Years

Two Lives Plus 10 Years
Ages	5%^*	6%^*	7%^*	8%^*	10%^*	Max %
55 / 50	11	—	—	—	—	5.3
60 / 55	14	—	—	—	—	5.9
65 / 60	18	13	—	—	—	6.7
70 / 65	22	16	12	—	—	7.5
75 / 70	26	20	15	12	—	8.6
80 / 75	31	25	20	16	—	9.9
85 / 80	37	30	25	20	14	11.5
90 / 85	42	35	30	25	18	13.2

All income recipients must be named and living when the trust is established.

Two Lives with 10 Years Guaranteed

Two Lives with 10 Years Guaranteed
Ages	5%	6%^*	7%^*	8%^*	10%^*	Max %
45 / 40	12	—	—	—	—	5.4
50 / 45	15	10	—	—	—	6
55 / 50	19	13	—	—	—	6.9
60 / 55	23	17	13	10	—	8
65 / 60	28	22	18	14	—	9.4
70 / 65	35	28	23	19	13	11.3
75 / 70	42	35	30	25	18	13.6
80 / 75	49	42	37	32	24	16.2
85 / 80	55	49	43	38	30	18.6
90 / 85	59	53	47	42	34	20.2

If either recipient survives 10 years, income is paid for life. If both die before 10 years, payments continue to successor recipients for the balance of 10 years. Maximum term-of-years guarantee is 20 years.

CRAT

Charitable Remainder Annuity Trust

Pays a fixed dollar amount set at funding, so income never changes. Quarterly payments at end of quarter.

Term of 1 to 20 Years

Term of 1 to 20 Years
Term	5%	6%	7%	8%^*	10%^*	12%^*	Max %
5	78	74	69	65	56	47	20.5
10	61	53	45	38	22	—	11.5
15	48	37	27	16	—	—	8.6
20	38	25	13	—	—	—	7.2

One Life

One Life
Age	5%	6%^*	7%^*	8%^*	10%^*	12%^*	Max %
50	26	—	—	—	—	—	5.6
55	31	—	—	—	—	—	5.8
60	37	—	—	—	—	—	5.9
65	43	32	—	—	—	—	6.3
70	50	40	—	—	—	—	6.7
75	58	50	42	—	—	—	7.3
80	66	60	53	46	—	—	8.2
85	74	69	64	59	—	—	9.6
90	81	77	73	70	62	—	11.6

Two Lives

Two Lives
Ages	5%	6%^*	7%^*	8%^*	10%^*	Max %
55 / 50	20	—	—	—	—	5.6
60 / 55	24	—	—	—	—	5.7
65 / 60	29	—	—	—	—	5.9
70 / 65	36	23	—	—	—	6.2
75 / 70	43	32	—	—	—	6.7
80 / 75	52	42	32	—	—	7.3
85 / 80	60	52	45	37	—	8.1
90 / 85	69	63	57	51	—	9.4

CGA

Charitable Gift Annuity

A simple contract: fixed payments for life in exchange for a gift. Based on ACGA rates effective August 2026, with quarterly payouts.

One Life

One Life
Age	Payout Rate	Deduction	Income Taxed	Return of Principal
60	5.2%	34%	47%	53%
65	5.7%	35%	43%	57%
70	6.3%	37%	38%	62%
75	7%	42%	33%	67%
80	8.1%	45%	29%	71%
85	9.1%	53%	25%	75%
90	10.1%	61%	24%	76%

Two Lives

Two Lives
Ages	Payout Rate	Deduction	Income Taxed	Return of Principal
60 / 55	4.5%	31%	53%	47%
65 / 60	4.8%	32%	49%	51%
70 / 65	5.2%	33%	44%	56%
75 / 70	5.8%	34%	39%	61%
80 / 75	6.5%	37%	35%	65%
85 / 80	7.3%	42%	30%	70%
90 / 85	8.7%	46%	27%	73%

Combined with Life Estate (One Life)

Combined with Life Estate (One Life)
Age	Payout Rate	Deduction	Income Taxed	Return of Principal
70	2.4%	14%	38%	62%
75	3.3%	20%	33%	67%
80	4.6%	26%	28%	72%
85	6%	35%	24%	76%
90	7.6%	46%	22%	78%

—Return of principal may include taxable capital gain if funded with appreciated property; the tax-free return applies only during the original life-expectancy period.
—Flexible Gift Annuity — lets the donor choose the annuity start date later; the longer the deferral, the higher the annuity. Contact us for detailed calculations.

CLT

Charitable Lead Trust

Charity receives payments first, for a term of years; remainder passes to heirs. Annual payments at end of year.

Annuity Lead Trust

Annuity Lead Trust
Term	4%	6%	8%	10%	12%	15%
5	18	26	35	44	53	66
10	31	47	62	78	94	100
15	42	63	84	100	100	100
20	50	75	100	100	100	100
25	56	85	100	100	100	100
30	61	92	100	100	100	100

Unitrust Lead Trust

Unitrust Lead Trust
Term	4%	6%	8%	10%	12%	15%
5	18	26	33	40	46	54
10	33	45	55	64	71	79
15	45	59	70	78	84	91
20	55	70	80	87	92	96
25	63	78	87	92	95	98
30	69	83	91	95	98	99

—Lead-trust calculations for one or two lives are also available.

PIF

Pooled Income Fund

Gifts are pooled and invested; donors receive a share of the fund's income for life. Based on a 4.0% deemed rate of return for young funds.

One Life

One Life
Age	Gift %
40	24%
45	28%
50	33%
55	38%
60	44%
65	50%
70	57%
75	64%
80	72%
85	79%
90	84%
95	89%

Two Lives

Two Lives
Ages	Gift %
60 / 55	31%
65 / 60	37%
70 / 65	43%
75 / 70	51%
80 / 75	59%
85 / 80	67%

—Based on a 4.0% deemed rate of return for young funds. The rate for 2026 is 4.0%, used for all of calendar 2026.

Life Estate

Life Estate Reserved

Donor gives a home or farm but keeps the right to use it for life; charity receives the remainder.

One Life

One Life
Age	Gift %
50	16%
60	26%
70	41%
80	59%
90	76%

Two Lives

Two Lives
Ages	Gift %
50 / 45	7%
60 / 55	14%
70 / 65	25%
80 / 75	41%
90 / 85	62%

—Deduction depends in part on the remaining useful life of the home or farm and its salvage value. Calculations assume the donor's cost basis is 50% of current value. Two-life calculations also available.

§Before you rely on a figure

These are approximate figures for planning conversations - not a substitute for an exact calculation. When a situation looks like a fit, we'll run the exact numbers for the donor's circumstances.

All calculations were made using Crescendo software (CrescendoInteractive.com).

Ask us to run exact numbers →

Term	4%	6%	8%	10%	12%	15%
5	18	26	35	44	53	66
10	31	47	62	78	94	100
15	42	63	84	100	100	100
20	50	75	100	100	100	100
25	56	85	100	100	100	100
30	61	92	100	100	100	100

Term	4%	6%	8%	10%	12%	15%
5	18	26	33	40	46	54
10	33	45	55	64	71	79
15	45	59	70	78	84	91
20	55	70	80	87	92	96
25	63	78	87	92	95	98
30	69	83	91	95	98	99

Age	Gift %
40	24%
45	28%
50	33%
55	38%
60	44%
65	50%
70	57%
75	64%
80	72%
85	79%
90	84%
95	89%

Term	4%	6%	8%	10%	12%	15%
5	18	26	35	44	53	66
10	31	47	62	78	94	100
15	42	63	84	100	100	100
20	50	75	100	100	100	100
25	56	85	100	100	100	100
30	61	92	100	100	100	100

Term	4%	6%	8%	10%	12%	15%
5	18	26	33	40	46	54
10	33	45	55	64	71	79
15	45	59	70	78	84	91
20	55	70	80	87	92	96
25	63	78	87	92	95	98
30	69	83	91	95	98	99

Age	Gift %
40	24%
45	28%
50	33%
55	38%
60	44%
65	50%
70	57%
75	64%
80	72%
85	79%
90	84%
95	89%

Term	4%	6%	8%	10%	12%	15%
5	18	26	35	44	53	66
10	31	47	62	78	94	100
15	42	63	84	100	100	100
20	50	75	100	100	100	100
25	56	85	100	100	100	100
30	61	92	100	100	100	100

Term	4%	6%	8%	10%	12%	15%
5	18	26	33	40	46	54
10	33	45	55	64	71	79
15	45	59	70	78	84	91
20	55	70	80	87	92	96
25	63	78	87	92	95	98
30	69	83	91	95	98	99

Age	Gift %
40	24%
45	28%
50	33%
55	38%
60	44%
65	50%
70	57%
75	64%
80	72%
85	79%
90	84%
95	89%