- Current IRS Discount Rates for June 2013
- Rates Effective January 1, 2012 To Remain the Same as of 4/15/13
- ACGA's Statement Regarding the House’s Tax Reform Bill
- American Council on Gift Annuities and the Partnership for Philanthropic Planning Respond to Recent Securities and Exchange Commission Fraud Case Involving CGAs
- Conrad Teitell Speaks to the Committee on Ways and Means on Behalf of ACGA
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.
Articles
Kentucky
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Regulation of Charitable Gift Annuities
Degree of Regulation:
Under Section 304.1-120 of the Kentucky Revised Statutes, charitable gift annuities are exempt from insurance regulation. State law grants a “blanket exemption” from regulation of charitable gift annuities.
- Organization exempt from federal income tax and file a Form 990 (unless a Sec. 501(c)(3) religious organization)
- Or a publicly owned or nonprofit privately endowed educational institution approved or licensed by the Kentucky Board of Education, the Southern Association of Colleges and Schools or the equivalent
Actions Required for Exemption:
A charity that meets the above mentioned requirements is authorized to issue charitable gift annuities.
Disclosure and Agreement Content Requirements:
None
Reserve Requirements:
None
Annual Reporting:
None
Compliance/Enforcement:
None
Links to State Regulations Pages:
