While every effort is made to provide accurate data, neither any persons named in these pages nor the American Council on Gift Annuities guarantees the accuracy of the data presented here.
The user of this information is solely responsible for determining and verifying the accuracy of the data presented here and how it is used by the reader. This information is provided solely as a resource.
This information is supplied by the ACGA State Regulations Committee.
Regulation of Charitable Gift Annuities
Degree of Regulation:
Issuance of charitable gift annuities is regulated under Nebraska’s Charitable Gift Annuity Act, Revised Statutes of Nebraska, Sections 59-1801 to 59-1803.
In order to issue gift annuities in the state, a charity must meet the following regulatory requirement:
- have been in continuous operation for at least three years.
Actions Required for Exemption:
No filing with a state agency is required.
Disclosure and Agreement Content Requirements:
Generally none. However, in order for a Nebraska resident to qualify for a tax credit for a deferred annuity with a Nebraska charity, the agreement must state that the annuitant’s interest in the annuity cannot be assigned to the charity sooner than 5 years after the contribution has been made (except upon the death of the annuitant).
None specifically stated
Links to State Regulations Pages: