charitable gift annuity
Defined in 3 places across 2 titles of the United States Code.
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).
Source
- 1996–present26 U.S.C. § 501Internal Revenue Code · Exemption from tax on corporations, certain trusts, etc. · for purposes of this title
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).
For nonexemption of Communist-controlled organizations, see section 11(b) 4 of the Internal Security Act of 1950 (64 Stat. 997; 50 U.S.C. 790(b)).
Source
- 1994–199626 U.S.C. § 501Internal Revenue Code · Exemption from tax on corporations, certain trusts, etc. · for purposes of this title
The term “charitable gift annuity” has the meaning given it in section 501(m)(5) of title 26.
Source
- 1995–present15 U.S.C. § 37ACommerce and Trade · Definitions · for purposes of this section
the term "charitable gift annuity" means an annuity issued by a charitable organization that is described in section 501(m)(5) of title 26.
Source
- 1995–present15 U.S.C. § 80ACommerce and Trade · Definition of investment company · in this subchapter