Texas Insurance Code - INS § 102.152. Treatment of Annuity as Charitable Gift Annuity;  Estoppel

In any litigation or other proceeding brought by or on behalf of a donor or the donor's heirs or distributees, an annuity that the donor has treated as a charitable gift annuity in a filing with the United States Internal Revenue Service shall be considered to be a charitable gift annuity issued by a charitable organization, as described by Subchapters A and B  1 and Section 101.053(b).