352.500. As used in sections 352.500 to 352.520, the following termsmean:
(1) "Charitable gift annuity", a transfer of cash or other propertyby a donor to a charitable organization in return for an annuity payableover one or two lives, under which the actuarial value of the annuity isless than the value of the cash or other property transferred and thedifference in value constitutes a charitable deduction for federal taxpurposes;
(2) "Qualified charitable gift annuity", a charitable gift annuitydescribed in Section 501(m)(5) of the Internal Revenue Code, and Section514(c)(5) of the Internal Revenue Code that is issued by a charitableorganization that on the date of the annuity agreement:
(a) Has a minimum of one hundred thousand dollars in unrestrictedcash, cash equivalents, or publicly traded securities, exclusive of theassets funding the annuity agreement; and
(b) Has been in continuous operation for at least three years or is asuccessor or affiliate of a charitable organization that has been incontinuous operation for at least three years;
(3) "Qualified organization", an entity described in:
352.500. As used in sections 352.500 to 352.520, the following termsmean:
(1) "Charitable gift annuity", a transfer of cash or other propertyby a donor to a charitable organization in return for an annuity payableover one or two lives, under which the actuarial value of the annuity isless than the value of the cash or other property transferred and thedifference in value constitutes a charitable deduction for federal taxpurposes;
(2) "Qualified charitable gift annuity", a charitable gift annuitydescribed in Section 501(m)(5) of the Internal Revenue Code, and Section514(c)(5) of the Internal Revenue Code that is issued by a charitableorganization that on the date of the annuity agreement:
(a) Has a minimum of one hundred thousand dollars in unrestrictedcash, cash equivalents, or publicly traded securities, exclusive of theassets funding the annuity agreement; and
(b) Has been in continuous operation for at least three years or is asuccessor or affiliate of a charitable organization that has been incontinuous operation for at least three years;
(3) "Qualified organization", an entity described in:
352.500. As used in sections 352.500 to 352.520, the following termsmean:
(1) "Charitable gift annuity", a transfer of cash or other propertyby a donor to a charitable organization in return for an annuity payableover one or two lives, under which the actuarial value of the annuity isless than the value of the cash or other property transferred and thedifference in value constitutes a charitable deduction for federal taxpurposes;
(2) "Qualified charitable gift annuity", a charitable gift annuitydescribed in Section 501(m)(5) of the Internal Revenue Code, and Section514(c)(5) of the Internal Revenue Code that is issued by a charitableorganization that on the date of the annuity agreement:
(a) Has a minimum of one hundred thousand dollars in unrestrictedcash, cash equivalents, or publicly traded securities, exclusive of theassets funding the annuity agreement; and
(b) Has been in continuous operation for at least three years or is asuccessor or affiliate of a charitable organization that has been incontinuous operation for at least three years;
(3) "Qualified organization", an entity described in:
