Charitable Federal Midterm Rate Archive

Charitable Federal Midterm Rate Archive

Table posted in on 11 January 2008
audience: National Publication | last updated: 28 August 2014
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For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the Treasury publishes a monthly Charitable Federal Midterm Rate as described under Code Section 7520. The taxpayer may elect to use the rate in effect for the month in which the transfer occurs or either of the two months preceding the transfer. The rate for the following month is published during the third week of each month.

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the Treasury publishes a monthly Charitable Federal Midterm Rate as described under Code Section 7520. The taxpayer may elect to use the rate in effect for the month in which the transfer occurs or either of the two months preceding the transfer. The rate for the following month is published on or about the 19th day of each month.

Current Rates

September 2.2%
August 2.2%
July 2.2%

Rate Archives

  Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2014 2.2 2.4 2.2 2.2 2.4 2.2 2.2 2.2 2.2      
2013 1.0 1.2 1.4 1.4 1.2 1.2 1.4 2.0 2.0 2.4 2.0 2.0
2012 1.4 1.4 1.4 1.4 1.6 1.2 1.2 1.0 1.0 1.2 1.0 1.2
2011 2.4 2.8 3.0 3.0 3.0 2.8 2.4 2.2 2.0 1.4 1.4 1.6
2010 3.0 3.4 3.2 3.2 3.4 3.2 2.8 2.6 2.4 2.0 2.0 1.8
2009 2.4 2.0 2.4 2.6 2.4 2.8 3.4 3.4 3.4 3.2 3.2 3.2
2008 4.4 4.2 3.6 3.4 3.2 3.8 4.2 4.2 4.2 3.8 3.6 3.4
2007 5.6 5.6 5.8 5.6 5.6 5.6 6.0 6.2 5.8 5.2 5.2 5.0
2006 5.4 5.2 5.4 5.6 5.8 6.0 6.0 6.2 6.0 5.8 5.6 5.8
2005 4.6 4.6 4.6 5.0 5.2 4.8 4.6 4.8 5.0 5.0 5.0 5.4
2004 4.2 4.2 4.0 3.8 3.8 4.6 5.0 4.8 4.6 4.4 4.2 4.2
2003 4.2 4.0 3.8 3.6 3.8 3.6 3.0 3.2 4.2 4.4 4.0 4.2
2002 5.4 5.6 5.4 5.6 6.0 5.8 5.6 5.2 4.6 4.2 3.6 4.0
2001 6.8 6.2 6.2 6.0 5.8 6.0 6.2 6.0 5.8 5.6 5.0 4.8
2000 7.4 8.0 8.2 8.0 7.8 8.0 8.0 7.6 7.6 7.4 7.2 7.0
1999 5.6 5.6 5.8 6.4 6.2 6.4 7.0 7.2 7.2 7.2 7.4 7.4
1998 7.2 6.8 6.8 6.8 6.8 7.0 6.8 6.8 6.6 6.2 5.4 5.4
1997 7.4 7.6 7.8 7.8 8.2 8.2 8.0 7.6 7.6 7.6 7.4 7.2
1996 6.8 6.8 6.6 7.0 7.6 8.0 8.2 8.2 8.0 8.0 8.0 7.6
1995 9.6 9.6 9.4 8.8 8.6 8.2 7.6 7.2 7.6 7.6 7.4 7.2
1994 6.4 6.4 6.4 7.0 7.8 8.4 8.2 8.4 8.4 8.6 9.0 9.4
1993 7.6 7.6 7.0 6.6 6.6 6.4 6.6 6.4 6.4 6.0 6.0 6.2
1992 8.2 7.6 8.0 8.4 8.6 8.4 8.2 7.8 7.2 7.0 6.8 7.4
1991 9.8 9.6 10.2 10.6 9.6 9.6 9.6 9.8 9.6 9.0 8.6 8.6
1990 9.6 9.8 10.2 10.6 10.6 11.0 10.6 10.4 10.2 10.6 10.6 10.2

Prior to the introduction of the indexed CFMR, a fixed discount rate was established and adjusted periodically as an add-on to tax legislation.

For Transfers and Valuation Dates Discount Rate
December 1, 1983 through April 30, 1989
10.0%
January 1, 1971 through November 30, 1983
6.0%
January 1, 1952 through December 31, 1970
3.5%
Prior to January 1, 1952
4.0%

Rate for New Pooled Income Funds

The deemed rate under section 642(c)(5) for transfers to new pooled income funds during 2013 is 1.8%. 

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7520 Rates: Sep 2.2% Aug 2.2% Jul 2.2%

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