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Applicable Federal Rates
May 2008 |
June 2008 |
July 2008 |
3.2% |
3.8% |
4.2% |
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 |
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