Applicable Federal Rates

August 2018

September 2018

October 2018




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
Gift of life income interest in any trust

Elect lowest rate available:
Charitable lead trusts
Charitable gift annuity (for large tax-free payout)
Remainder interest in farm or personal residence
Remainder interests, generally

Copyright © R&R Newkirk. All rights reserved.

Community Resources

We are your community foundation.

Get in touch with us to discuss your how together we can make Southern Indiana’s future even brighter!

Back to Top