U.S Code last checked for updates: Oct 07, 2024
§ 37.
Immunity from antitrust laws
(a)
Inapplicability of antitrust laws
(b)
Immunity
(c)
Treatment of certain annuities and trusts
Any annuity treated as a charitable gift annuity, or any trust treated as a charitable remainder trust, either—
(1)
in any filing by the donor with the Internal Revenue Service; or
(2)
in any schedule, form, or written document provided by or on behalf of the donee to the donor;
shall be conclusively presumed for the purposes of this section and section 37a of this title to be respectively a charitable gift annuity or a charitable remainder trust, unless there has been a final determination by the Internal Revenue Service that, for fraud or otherwise, the donor’s annuity or trust did not qualify respectively as a charitable gift annuity or charitable remainder trust when created.
(d)
Limitation
(Pub. L. 104–63, § 2, Dec. 8, 1995, 109 Stat. 687; Pub. L. 105–26, § 2(1), July 3, 1997, 111 Stat. 241.)
cite as: 15 USC 37