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Charitable Gift Annuity Registrants

Published by data.iowa.gov | State of Iowa | Metadata Last Checked: August 06, 2025 | Last Modified: 2023-08-30
“Charitable gift annuity” means a transfer of property by a donor to a charitable organization in return for an annuity payable over one or two lives, if the actuarial value of the annuity is less than the value of the property transferred and the difference in value constitutes a charitable deduction for federal tax purposes.

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