15 U.S.C. § 37A
Section 37a · Definitions
Current version, with additions and removals from the December 8, 1995 version.
For purposes of this section and section 37 of this title:
For purposes of this section and section 37 of this title:
(1) Annuity rate
The term “annuity rate” means the percentage of the fair market value of a gift (determined as of the date of the gift) given in exchange for a charitable gift annuity, that represents the amount of the annual payment to be made to 1 or 2 annuitants over the life of either or both under the terms of the agreement to give such gift in exchange for such annuity.
The term “antitrust laws” has the meaning given it in subsection (a) of section 12 of this title, except that such term includes section 45 of this title to the extent that such section 45 applies to unfair methods of competition.
The term “antitrust laws” has the meaning given it in subsection (a) of section 12 of this title, except that such term includes section 45 of this title to the extent that such section 45 applies to unfair methods of competition.
(2) Charitable remainder trust
The term “charitable remainder trust” has the meaning given it in section 664(d) of title 26.
(3) Charitable gift annuity
(3) Charitable gift annuity
The term “charitable gift annuity” has the meaning given it in section 501(m)(5) of title 26.
The term “charitable gift annuity” has the meaning given it in section 501(m)(5) of title 26.
(4) Final determination
The term “final determination” includes an Internal Revenue Service determination, after exhaustion of donor's and donee's administrative remedies, disallowing the donor's charitable deduction for the year in which the initial contribution was made because of the donee's failure to comply at such time with the requirements of section 501(m)(5) or 664(d), respectively, of title 26.
The term “person” has the meaning given it in subsection (a) of section 12 of this title.
The term “person” has the meaning given it in subsection (a) of section 12 of this title.
The term “State” has the meaning given it in section 15g(2) of this title.
The term “State” has the meaning given it in section 15g(2) of this title.