charitable gift annuity
Defined in 1 dictionary — U.S. Code
United States Code
15 U.S.C. § 37A — for purposes of this section (2 versions over time)
The term “charitable gift annuity” has the meaning given it in section 501(m)(5) of title 26.
15 U.S.C. § 80A — in this subchapter (5 versions over time)
the term "charitable gift annuity" means an annuity issued by a charitable organization that is described in section 501(m)(5) of title 26.
26 U.S.C. § 501 — for purposes of this title (2 versions over time)
For purposes of paragraph (3)(E), the term “charitable gift annuity” means an annuity if—
(A) a portion of the amount paid in connection with the issuance of the annuity is allowable as a deduction under section 170 or 2055, and
(B) the annuity is described in section 514(c)(5) (determined as if any amount paid in cash in connection with such issuance were property).