Tex. Ins. Code § 102.152
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
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 and Section 101.053(b).
Tex. Ins. Code § 102.152