Indiana Charitable Gift Annuity Registration

View Guide Contents
Filling out a form on donation property

Charities are required to meet prerequisites and follow regulations before using charitable annuities for fundraising. This guide contains information about charitable gift annuities in Indiana.

Indiana Charitable Gift Annuity Registration

Not required



No filing is required, but charities need to meet certain conditions before issuing charitable gift annuities. Indiana exempts charities from insurance regulation related to charitable gift annuities if they meet the following conditions: "(1) is established under a tranaction that, for federal income tax purposes, is treated: (A) in part as a charitable contribution under Section 170 of the Internal Revenue Code; and (B) in part as an investment in an annuity contract under Section 72 of the Internal Revenue Code; and (2) meets the requirements for exclusion from the definition of "acquisition indebtedness" under Section 514(c)(5) of the Internal Revenue Code.".

© 2012 - 2019 Harbor Compliance. All rights reserved. Harbor Compliance does not provide tax, financial, or legal advice. Use of our services does not create an attorney-client relationship. Harbor Compliance is not acting as your attorney and does not review information you provide to us for legal accuracy or sufficiency. Access to our website is subject to our Terms of Use and Service Agreement.