Rules-Based Rate Setting

Adopted a formal Diversity, Equity, and Inclusion Policy in 2021 to guide organizational practices and promote equitable access and participation in gift planning initiatives.

Operates a Rates & Regulations Committee that meets monthly to assess economic conditions and uses actuarial assumptions—including mortality (e.g., 45-55 blend of 2012 IAR tables), expenses, and investment returns—to model and recommend gift annuity rates. Ensures the present value of the charitable residuum is at least 20%, and adjusts rates downward if necessary to meet this threshold or if tax deductions fall below 10% of contribution value.

Launches nationwide surveys, such as the Charitable Gift Annuity Donor Survey, to gather data and insights on donor behavior and market trends, supporting evidence-based rate setting and policy development.

Launches nationwide surveys, such as the Charitable Gift Annuity Donor Survey, to gather data on donor behavior and market trends, informing policy and rate-setting practices.

Launches nationwide surveys, such as the Charitable Gift Annuity Donor Survey initiated in April 2023, to gather data and insights on donor behavior and market trends in planned giving.

Conducts ongoing research and actuarial modeling to establish gift annuity rates, including monitoring economic indicators, using assumptions for mortality (e.g., 45-55 blend of 2012 IAR tables), expenses, and investment returns. Ensures the residual gift to charity remains at least 20% of contributed funds, with adjustments if thresholds are not met.

Conducts ongoing research to determine appropriate gift annuity rates using actuarial models, mortality studies (e.g., 2020 study with Alberts Actuarial Consulting), and economic data. This includes maintaining a 20% minimum residual gift value and a 50% target residuum, with rules-based adjustments tied to investment returns, expenses, and mortality assumptions.

Develops and publishes suggested maximum charitable gift annuity rates used by charities and donors nationwide, with rate-setting based on actuarial analysis, economic data, and a rules-based model. These rates have been provided since 1927 and are updated regularly, with new schedules effective January 1, 2024.

Develops and publishes suggested maximum charitable gift annuity rates for charities and donors, based on actuarial analysis and economic data, effective from January 1 each year. These rates are grounded in a rules-based model that ensures a minimum 20% residual gift to charity and are available to members in electronic format free of charge.

Develops and publishes nationally recognized suggested maximum charitable gift annuity rates, updated regularly (e.g., effective January 1, 2024), based on actuarial analysis and economic monitoring. These rates are provided in downloadable formats, free to members, and have been issued since 1927.

Tracks state regulations and legislative developments affecting charitable gift annuities and engages in advocacy, including lobbying efforts, to support favorable legal frameworks for gift annuity programs.

Tracks state regulations and legislative developments affecting charitable gift annuities and engages in lobbying efforts to influence policy. Maintains ongoing oversight to ensure compliance and favorable legal frameworks across states.

Tracks state regulations and legislative developments affecting charitable gift annuities and engages in advocacy by lobbying at the state level to shape favorable legal and regulatory environments for gift annuity programs.

Offers educational resources and guidance to nonprofits and fundraisers on the use of charitable gift annuities, including IRS discount rates for tax deductions and broader gift planning strategies.

Offers educational resources on charitable gift annuities and broader planned giving, including guidance on using IRS discount rates to compute tax deductions for gift annuities and other charitable vehicles.

Makes historical tables of charitable gift annuity rates available for public download and publishes full reports explaining the rationale, assumptions, and background behind rate recommendations, supporting transparency and informed decision-making for nonprofits and fundraisers.

Makes historical charitable gift annuity rate tables and research reports available for public download, supporting transparency and informed decision-making for nonprofits and donors.

Makes historical gift annuity rate tables, full explanatory reports, and timely research available to nonprofits, fundraisers, and members. Offers educational materials on gift annuities and broader gift planning, distributed electronically and free of charge to members.