Tex. Ins. Code Section 102.152
Treatment of Annuity as Charitable Gift Annuity; Estoppel


In any litigation or other proceeding brought by or on behalf of a donor or the donor’s heirs or distributees, an annuity that the donor has treated as a charitable gift annuity in a filing with the United States Internal Revenue Service shall be considered to be a charitable gift annuity issued by a charitable organization, as described by Subchapters A and B and Section 101.053 (Application of Subchapter)(b).
Added by Acts 2001, 77th Leg., ch. 1420, Sec. 11.015(a), eff. Sept. 1, 2001.

Source: Section 102.152 — Treatment of Annuity as Charitable Gift Annuity; Estoppel, https://statutes.­capitol.­texas.­gov/Docs/IN/htm/IN.­102.­htm#102.­152 (accessed Jun. 5, 2024).

Accessed:
Jun. 5, 2024

§ 102.152’s source at texas​.gov