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gift annuity

См. также в других словарях:

  • Charitable Gift Annuity — A Charitable Gift Annuity is a gift vehicle that falls in the category of Planned Giving. It involves a contract between a donor and a charity, whereby the donor transfers cash or property to the charity in exchange for a partial tax deduction… …   Wikipedia

  • Charitable Gift Annuity — A type of gift transaction where an individual transfers assets to a charity in exchange for a tax benefit and a lifetime annuity. As with any other lifetime annuity, when the beneficiary dies, the annuity payments are stopped, and the charity… …   Investment dictionary

  • charitable gift annuity — A contract with a charity under which someone transfers assets to the charity in return for a promise to receive fixed payments for life (or, commonly, for the life of the donor and the donor s spouse). The donor can take an income tax deduction… …   Law dictionary

  • annuity — an·nu·ity /ə nü ə tē, nyü / n pl ities [Medieval Latin annuitas, from Latin annuus yearly] 1: an amount payable at regular intervals (as yearly or quarterly) for a certain or uncertain period 2: the grant of or the right to receive an annuity his …   Law dictionary

  • Grantor Retained Annuity Trust — A Grantor Retained Annuity Trust (commonly referred to by the acronym GRAT) , is a financial instrument commonly used in the United States to make large financial gifts to family members without paying a U.S. gift tax. [… …   Wikipedia

  • Private Annuity — An agreement between two parties in which one party (annuitant) transfers an asset to another party (obligor) in return for unsecured payments for the remainder of the annuitant s life. For the agreement to be classified as a private annuity,… …   Investment dictionary

  • Charitable Remainder Annuity Trust — A type of gift transaction in which a donor contributes assets to a charitable trust which pays an annuity designed to leave a substantial proportion of the funds to charity upon termination of the annuity. The tax consequences of this… …   Investment dictionary

  • Charitable Remainder Annuity Trust — A Charitable Remainder Annuity Trust, is a Planned Giving vehicle that entails a donor placing a major gift of cash or property into a trust. The trust then pays a fixed amount of income each year to the donor or the donor s specified beneficiary …   Wikipedia

  • Planned giving — is an area of fundraising that refers to several specific gift types that can be funded with cash, equity, or property. These gift vehicles are commonly based on United States tax law, but Canada, the United Kingdom, and other nations are… …   Wikipedia

  • Joseph Lee Heywood — (August 12, 1837 September 7, 1876) was the acting cashier at the First National Bank of Northfield, Minnesota when the James Younger Gang attempted to rob the bank. At the time, Heywood also held positions as Treasurer for the City of Northfield …   Wikipedia

  • Jerry Falwell — This article is about Jerry Falwell, Sr. For the article about his son, see Jerry Falwell, Jr. Jerry Falwell Born Jerry Lamon Falwell August 11, 1933(1933 08 11) …   Wikipedia

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