{"@type": "dcat:Dataset", "accessLevel": "public", "contactPoint": {"@type": "vcard:Contact", "fn": "Iowa Data Hub Administrators", "hasEmail": "mailto:data@iowa.gov"}, "description": "Charitable gift annuity means a transfer of property by a donor to a charitable organization in return for an annuity payable over one or two lives, if the actuarial value of the annuity is less than the value of the property transferred and the difference in value constitutes a charitable deduction for federal tax purposes.", "distribution": [{"@type": "dcat:Distribution", "describedBy": "https://idh-be.iowa.gov/api/v1/datasets/588/columns.json", "describedByType": "application/json", "downloadURL": "https://idh-be.iowa.gov/api/v1/datasets/588/rows.json", "mediaType": "application/json"}, {"@type": "dcat:Distribution", "downloadURL": "https://idh-be.iowa.gov/api/v1/datasets/588/rows.csv", "mediaType": "text/csv"}], "identifier": "https://data.iowa.gov/catalog/dataset/588", "issued": "2025-08-25T20:55:43.940836+00:00", "keyword": ["annuity", "charitable gifts"], "landingPage": "https://data.iowa.gov/catalog/dataset/588", "license": "https://creativecommons.org/licenses/by/4.0/", "modified": "2025-08-25T20:55:43.940836+00:00", "publisher": {"@type": "org:Organization", "name": "Insurance Division", "subOrganizationOf": {"@type": "org:Organization", "name": "Department of Insurance & Financial Services"}}, "theme": ["Licensing & Compliance"], "title": "Charitable Gift Annuity Registrants"}