January 2010: 3.0%
February 2010: 3.4%
March 2010: 3.2%

In valuing deferred gifts, donors may choose tables using the most favorable applicable federal rate (AFR, or §7520 rate) from that in effect for the month of the gift or from either of the two months preceding the month of the gift. Rates (120% of the midterm rate) are published on or about the 20th of each month by the IRS.

Elect highest rate available:
Charitable remainder annuity trust
Charitable remainder unitrust
Charitable gift annuity (for largest deduction)
Gift of remaining life estate in farm or personal residence

Elect lowest rate available
Charitable lead trusts
Gift of life income interest in any trust
Charitable gift annuity (for large tax-free payout)
Remainder interest in farm or personal residence