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U.S Code last checked for updates: Oct 07, 2024
All Titles
Title 15
Chapter 1
§ 36. Recovery of damages, etc.,...
§ 37a. Definitions...
§ 36. Recovery of damages, etc.,...
§ 37a. Definitions...
U.S. Code
Notes
§ 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
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