For Yearly Rate Of Return we have terms and definitions in 2 topics. The topics are Fundraising and Grantmaking.

The interest rate used to calculate present values for pooled income funds gifts instead of the federal mid-term interest rate. It is the highest rate of return for the fund for the three taxable years preceding the year of the gift. These rates apply for pooled income funds less than three years old.
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The interest rate used to calculate present values for pooled income funds gifts instead of the federal mid-term interest rate. It is the highest rate of return for the fund for the three taxable years preceding the year of the gift. These rates apply for pooled income funds less than three years old.
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