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A charitable gift annuity is a gift vehicle that falls into the category of planned giving.[1] It involves a contract between a donor and a charity, whereby the donor transfers assets, such as cash or securities, to the charity in exchange for a partial tax deduction and a lifetime stream of periodic income from the charity. When the donor dies, the charity keeps the remaining assets.[2]
The amount of the income stream is determined by many factors, including the donor's age and the policy of the charity. Most charities in the United States use payout rates recommended by the American Council on Gift Annuities.[3]
^Baldwin, William (June 6, 2012). "Does A Charitable Gift Annuity Make Tax Sense For You?". Forbes. Retrieved May 14, 2017.
^"What is a charitable gift annuity?". Fidelity Charitable. Retrieved 2023-08-03.
^"Donor Guide to Gift Annuities: What is a charitable gift annuity?". American Council on Gift Annuities. Retrieved 31 August 2023.
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