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DFS Portal
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  4. Charitable Annuity Reserves

Charitable Annuity Reserves

  • Important Notice Regarding Reserves (Guidance Issued January 5, 2023)
  • Reserve Guidelines for Gift Annuity Organizations for 2026 (Gift 1)
  • Maximum Reserve Valuation Interest Rates for Charitable Gift Annuities (Gift 2) (Guidance Issued January 17, 2024)
  • Present Value of Immediate Annuities and Maximum Incomes per $1000 Gift Allowed by Section 1110 for Issues of 1/23/24+ (Gift 3)
  • Present Value of Immediate Annuities and Maximum Incomes per $1000 Gift Allowed by Section 1110 for Issues 1/1/20-1/22/24 (Gift 4)
  • Calculation of Annuity Reserves From Elementary Values (Gift 5)
  • Yearly Death Rates Per 1000 for the 1983 "a" and Annuity 2000 Tables (Gift 6)
  • Yearly Death Rates Per 1000 for the 2012 IAR Table (Gift 7)

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