{"data":{"id":"us-tx/tex.-insurance-code-102.152","jurisdiction":"us-tx","citation":"Tex. Insurance Code § 102.152","heading":"TREATMENT OF ANNUITY AS CHARITABLE GIFT ANNUITY; ESTOPPEL.","body":"In any litigation or other proceeding brought by or on behalf of a donor or the donor's heirs or distributees, an annuity that the donor has treated as a charitable gift annuity in a filing with the United States Internal Revenue Service shall be considered to be a charitable gift annuity issued by a charitable organization, as described by Subchapters A and B and Section 101.053(b).\nAdded by Acts 2001, 77th Leg., ch. 1420, Sec. 11.015(a), eff. Sept. 1, 2001.","path":["INSURANCE CODE","TITLE 2. TEXAS DEPARTMENT OF INSURANCE","SUBTITLE B. DISCIPLINE AND ENFORCEMENT","CHAPTER 102. CHARITABLE GIFT ANNUITIES","SUBCHAPTER D. EFFECT OF CHARITABLE GIFT ANNUITY IN LITIGATION AND CERTAIN OTHER PROCEEDINGS"],"source_url":"https://statutes.capitol.texas.gov/Docs/IN/htm/IN.102.htm#102.152","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:21Z","sha256":"533680714ae99fd426cd1e297caf38672271201e1b6ce48c7be2ac0a56e71a18","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-insurance-code-102.151","next":"us-tx/tex.-insurance-code-151.001"},"notice":"GroundRules: Original legal text. Not legal advice."}