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Tex. Insurance Code § 102.152

TREATMENT OF ANNUITY AS CHARITABLE GIFT ANNUITY; ESTOPPEL

Texas · Texas Insurance Code · Status: effective

Banking, Finance & Insurance
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Tex. Insurance Code § 102.152, TREATMENT OF ANNUITY AS CHARITABLE GIFT ANNUITY; ESTOPPEL, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/677010
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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(b).