15 USC 37 - Immunity from antitrust laws

U.S Code last checked for updates: Oct 17, 2024

§ 37.

Immunity from antitrust laws

(a)

Inapplicability of antitrust laws

(b)

Immunity

(c)

Treatment of certain annuities and trusts

Any annuity treated as a charitable gift annuity, or any trust treated as a charitable remainder trust, either—

(1)

in any filing by the donor with the Internal Revenue Service; or

(2)

in any schedule, form, or written document provided by or on behalf of the donee to the donor;

shall be conclusively presumed for the purposes of this section and section 37a of this title to be respectively a charitable gift annuity or a charitable remainder trust, unless there has been a final determination by the Internal Revenue Service that, for fraud or otherwise, the donor’s annuity or trust did not qualify respectively as a charitable gift annuity or charitable remainder trust when created.

(d)

Limitation

(Pub. L. 104–63, § 2, Dec. 8, 1995, 109 Stat. 687; Pub. L. 105–26, § 2(1), July 3, 1997, 111 Stat. 241.)

cite as: 15 USC 37