Prior to May 1989, the discount rate was fixed at 10%. The tables below contain the historic rates of the month starting in January 1989. The rates listed for March and April 1989 were transition rates that could be used for gifts made in May and June 1989.
These rates are programmed into our Planned Giving Manager,
Mini Manager, and Gift Annuity Manager software up through the month of the current version's release. The software prompts the user to enter the new rate on the first of the month, and, once entered, that rate is stored in the program.
When calculating the contribution value of a planned gift made on or after 5/1/89, you may use the discount rate for the month of the gift or for either of the prior two months. The IRS discount rate was fixed at 10.0% for gifts made from 12/1/83 to 4/30/89.
|
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
January |
4.2 |
4.2 |
4.6 |
5.4 |
5.6 |
4.4 |
|
February |
4.0 |
4.2 |
4.6 |
5.2 |
5.6 |
4.2 |
|
March |
3.8 |
4.0 |
4.6 |
5.4 |
5.8 |
3.6 |
|
April |
3.6 |
3.8 |
5.0 |
5.6 |
5.6 |
3.4 |
|
May |
3.8 |
3.8 |
5.2 |
5.8 |
5.6 |
3.2 |
|
June |
3.6 |
4.6 |
4.8 |
6.0 |
5.6 |
3.8 |
|
July |
3.0 |
5.0 |
4.6 |
6.0 |
6.0 |
4.2 |
|
August |
3.2 |
4.8 |
4.8 |
6.2 |
6.2 |
|
|
September |
4.2 |
4.6 |
5.0 |
6.0 |
5.8 |
|
|
October |
4.4 |
4.4 |
5.0 |
5.8 |
5.2 |
|
|
November |
4.0 |
4.2 |
5.0 |
5.6 |
5.2 |
|
|
December |
4.2 |
4.2 |
5.4 |
5.8 |
5.0 |
|
|
|
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
|
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
January |
6.8 |
7.4 |
7.2 |
5.6 |
7.4 |
6.8 |
5.4 |
February |
6.8 |
7.6 |
6.8 |
5.6 |
8.0 |
6.2 |
5.6 |
March |
6.6 |
7.8 |
6.8 |
5.8 |
8.2 |
6.2 |
5.4 |
April |
7.0 |
7.8 |
6.8 |
6.4 |
8.0 |
6.0 |
5.6 |
May |
7.6 |
8.2 |
6.8 |
6.2 |
7.8 |
5.8 |
6.0 |
June |
8.0 |
8.2 |
7.0 |
6.4 |
8.0 |
6.0 |
5.8 |
July |
8.2 |
8.0 |
6.8 |
7.0 |
8.0 |
6.2 |
5.6 |
August |
8.2 |
7.6 |
6.8 |
7.2 |
7.6 |
6.0 |
5.2 |
September |
8.0 |
7.6 |
6.6 |
7.2 |
7.6 |
5.8 |
4.6 |
October |
8.0 |
7.6 |
6.2 |
7.2 |
7.4 |
5.6 |
4.2 |
November |
8.0 |
7.4 |
5.4 |
7.4 |
7.2 |
5.0 |
3.6 |
December |
7.6 |
7.2 |
5.4 |
7.4 |
7.0 |
4.8 |
4.0 |
|
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
| |
1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
January |
10.0 |
9.6 |
9.8 |
8.2 |
7.6 |
6.4 |
9.6 |
February |
10.0 |
9.8 |
9.6 |
7.6 |
7.6 |
6.4 |
9.6 |
March |
11.2* |
10.2 |
9.4 |
8.0 |
7.0 |
6.4 |
9.4 |
April |
11.6* |
10.6 |
9.6 |
8.4 |
6.6 |
7.0 |
8.8 |
May |
11.6 |
10.6 |
9.6 |
8.6 |
6.6 |
7.8 |
8.6 |
June |
11.2 |
11.0 |
9.6 |
8.4 |
6.4 |
8.4 |
8.2 |
July |
10.6 |
10.6 |
9.6 |
8.2 |
6.6 |
8.2 |
7.6 |
August |
10.0 |
10.4 |
9.8 |
7.8 |
6.4 |
8.4 |
7.2 |
September |
9.6 |
10.2 |
9.6 |
7.2 |
6.4 |
8.4 |
7.6 |
October |
10.2 |
10.6 |
9.0 |
7.0 |
6.0 |
8.6 |
7.6 |
November |
10.0 |
10.6 |
8.6 |
6.8 |
6.0 |
9.0 |
7.4 |
December |
9.8 |
10.2 |
8.6 |
7.4 |
6.2 |
9.4 |
7.2 |
|
1989 |
1990 |
1991 |
1992 |
1993 |
1994 |
1995 |
