charitable gift annuity — A contract with a charity under which someone transfers assets to the charity in return for a promise to receive fixed payments for life (or, commonly, for the life of the donor and the donor s spouse). The donor can take an income tax deduction… … Law dictionary
Charitable Gift Annuity — A Charitable Gift Annuity is a gift vehicle that falls in the category of Planned Giving. It involves a contract between a donor and a charity, whereby the donor transfers cash or property to the charity in exchange for a partial tax deduction… … Wikipedia
Charitable Gift Annuity — A type of gift transaction where an individual transfers assets to a charity in exchange for a tax benefit and a lifetime annuity. As with any other lifetime annuity, when the beneficiary dies, the annuity payments are stopped, and the charity… … Investment dictionary
Charitable Gift Life Insurance — A method of contributing to charity by taking out life insurance on yourself with the charity as a beneficiary. Using charitable gift life insurance may allow donors to amplify their giving power. Rather than giving large cash gifts as part of a… … Investment dictionary
charitable gift — See charitable deduction … Black's law dictionary
charitable gift — See charitable deduction … Black's law dictionary
Charitable Bequests — Civil Law Concerning Charitable Bequests † Catholic Encyclopedia ► Civil Law Concerning Charitable Bequests The word charity, as employed by the courts and used as descriptive of uses and trusts which will he upheld as charitable, has … Catholic encyclopedia
gift — n 1: an intentional and gratuitous transfer of real or personal property by a donor with legal capacity who actually or constructively delivers the property to the donee with the intent of giving up dominion over the property and investing it in… … Law dictionary
Charitable contribution deductions in the United States — Charitable contribution deductions for United States Federal Income Tax purposes are defined in section 170(c) of the Internal Revenue Code as contributions to or for the use of certain nonprofit enterprises. See 26 U.S.C. § 170(c).… … Wikipedia
charitable remainder trust — see trust Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. charitable remainder trust … Law dictionary