{"data":{"id":"us-ne/neb.-rev.-stat.-59-1802","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 59-1802","heading":"Neb. Rev. Stat. § 59-1802","body":"For purposes of the Charitable Gift Annuity Act:\n\n(1) Charitable gift annuity means a charitable gift annuity described by section 501(m)(5) and section 514(c)(5) of the Internal Revenue Code that is issued prior to, on, or after March 26, 1996, by a charitable organization that, on the date of the annuity agreement, has been in continuous operation for at least three years or is the successor or affiliate of a charitable organization that has been in continuous operation for at least three years; and\n\n(2) Charitable organization means any entity described in section 170(c) or section 501(c)(3) of the Internal Revenue Code.","path":["NE Code","Chapter 59"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=59-1802","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:21Z","sha256":"d6b3a71c83611de67be69d0c2cd6cc63b3874be62b7755b5d1334b933eac4484","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-59-1801","next":"us-ne/neb.-rev.-stat.-59-1803"},"notice":"GroundRules: Original legal text. Not legal advice."}