Charitable Deduction Quick Reference
A quick reference for exploring and informing initial, high-level planned-giving conversations.
Approximate charitable-deduction percentages to inform early planning conversations about giving vehicles. Figures are approximate - contact us for exact calculations tailored to a donor's situation.
Calculated using 4.6% AFR · update pendingThese figures reflect a prior 4.6% AFR and are not yet updated to the current rate. Because the deduction percentages move with the Applicable Federal Rate, treat every value here as approximate pending our next rate update. For a current, exact calculation, contact us.
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).
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.
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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 →