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A charitable gift annuity ("CGA") is an agreement between a Charity and one or two individuals in which the Charity, in return for a gift of cash, securities or other assets, agrees to pay a fixed dollar amount to the individual(s) for their lifetime(s).

Annuity payments made by the Charity are generally partially taxable to the individual and partially a return of principal. The individual donor(s) receives a charitable income tax deduction at the time of the gift based on the value of the charitable portion of the gift.


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