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50 Years of ERIC
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Peer reviewed Peer reviewed
ERIC Number: EJ141469
Record Type: CIJE
Publication Date: 1975
Pages: N/A
Abstractor: N/A
Reference Count: 0
ISBN: N/A
ISSN: N/A
Federal Tax Implications of Charitable Gift Annuities
Teitell, Conrad
Journal of College and University Law, 3, 1, 26-40, F 75
Surveys the federal tax implications of "immediate" charitable gift annuities (annuity payments beginning within one year of transfer) and "deferred payment" charitable gift annuities (beginning at a specified date), both of which enable individuals to make a charitable gift, retain a form of life income, and achieve federal income and estate tax savings. (JT)
Descriptors: Federal Government, Federal Legislation, Laws, Legal Problems, Nonprofit Organizations, Taxes, Trusts (Financial)
Publication Type: N/A
Education Level: N/A
Audience: N/A
Language: N/A
Sponsor: N/A
Authoring Institution: N/A
Identifiers: Charitable Contributions; Charitable Gift Annuities; Tax Deductions; Tax Reform Act 1969